Prosedur Pemotongan dan Pelaporan Pph Pasal 23 atas Jasa Sewa Freight Forwarding PT KSJ pada Vendor

PT.KSJ adalah perusahaan yang bergerak di bidang jasa sewa freight forwarding merupakan kegiatan usaha mewakili kepentingan vendor/lawan transaksi dalam kegiatan pengirimaan dan peneriimaan barang melalui transportasi udarat, laut, dan darat. Tujuan penelitian yaitu mengetahui pelaksaan Pajak Penghasilan PPH Pasal 23 dengan pengenaan bea sebesar 2% atas prosedur pembuatan bukti pemotongan invoice, penyajian buku besar, tahapan pelaporan dan induk spt masa pph 23 unifikasi yang akan dikreditkan pada spt tahunan badan pada lampiran 1771-III PT.KSJ. Teknik pengumpulan data yang didapat penulis melalui hasil wawancara, observasi dan data dokumen. Metode obeservasi yang digunakan bentuk kualitatif dengan metode deskriptif.Kata Kunci: Jasa Sewa Freight Forwarding, Tarif PPh 23, Prosedur Pembuatan Bukti Pemotongan Invoice, Induk SPT Masa PPh Pasal 23 Unifikasi, SPT Tahunan PPh 23. / PT.KSJ is a company engaged in the field of freight forwarding services which is a business activity aimed at representing the interest of all or part of the activities carried out by sending and receiving goods by land, sea and air transportation. The research’s purpose is to know the application of Income tax article 23 with the rate imposed by 2%, the procedure for making proof of invoice withholding, presentation of financial reports, reporting with stages and tax returns for the unification income tax article 23 which will be credited to the Agency's AnnualSPT in Appendix 1771-III PT.KSJ. data collection techniques obtained by the author through the results of interviews, observation and document data. This type of research uses qualitativeresearch with descriptive methods.” Keywords: Freight Forwarding Rental Services, PPh 23 Rate, Procedure for Making Proofof Invoice Withholding, Main SPT Period PPh Article 23 Unification, Annual SP