ANALISIS PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENGHASILAN (PPH) PASAL 23 TERHADAPT FREIGHT FOWARDING (Studi Kasus Pada PT Cahaya Hikmah Logistik)

Penelitian ini bertujuan untuk mengetahui proses perhitungan PPh Pasal 23 dan alternatif perbandingan PPN terhutang antara transaksi reinvoicing dan reimbursement. Pendekatan penelitian ini menggunakan riset pendekatan kualitatif. Penelitian dilaksanakan pada PT. Cahaya Hikmah Logistik Makassar. Sumber Data yaitu data primer dengan metode pengumpulan data yakni wawancara langsung di objek penelitian serta dukungan data sekunder lainnya serta metode analisis data yang mengacu pada pemanfaatan teori sebagai bahan pendukung penelitian di lapangan.Hasil Penelitian ditemukan bahwa Penerapan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Cahaya Hikmah Logistik sudah sesuai dengan dasar hukum Peraturan Menteri Keuangan No.141/PMK.03/2015. Adanya perbandingan penerapan PPN antara reinvoicing dan reimbursement.Kata Kunci : Freight Forwarding, PPh 23, PPN, reinvoicing, reimbursementThis study aims to determine the process of calculating PPh Article 23 and the alternative comparison of payable VAT between reinvoicing and reimbursement transactions. This research approach uses a qualitative research approach. The research was conducted at PT. Cahaya Hikmah Logistik Makassar. Data sources are primary data with data collection methods, namely direct interviews in the research object and other secondary data support and data analysis methods that refer to the use of theory as supporting material for field research. The research found that the application of Article 23 Income Tax (PPh) for freight forwarding services at PT. Cahaya Hikmah Logistics is in accordance with the legal basis of the Minister of Finance Regulation No.141 / PMK.03 / 2015. There is an comparison of the application of VAT between reinvoicing and reimbursement.Keywords : Freight Forwarding, Value Added Tax Article 23 Of Income Tax, reinvoicing, reimbursemen