Evaluation of Income Tax Calculation, Deposit, and Reporting Article 23 on CV XYZ

Abstract

Article 23 determines taxes on capital gains, service awards, prizes, and awards, as well as other income (except those that have been deducted under Article 21 Income Tax). It is the responsibility of everyone involved- whether as payer or recipient- to withhold and submit these taxes to the relevant authorities. This research aims to evaluate how CV XYZ calculates, deposits, and reports Income Tax Article 23, following all applicable laws and regulations. Qualitative research utilizes descriptive research methodology. Calculation, deposit, and reporting of income tax (Article 23) Based on what we have learned, CV XYZ complies with Income Tax Law No. 36 of 2008. A notification letter (SPT) for the Income Tax Period is often required for taxpayers (Article 23). All transactions, tax calculations, and payment details must be included in this letter. Compliance with legal requirements, consistent revenue, and well-managed public funds are all benefits of complying with these reporting standards. Understanding how to calculate, deposit, and report Article 23 income tax accurately is important to maintain public trust in the government and its tax system. This, in turn, impacts system efficiency, the government can increase the efficiency of tax management, while taxpayers support sustainable and inclusive economic development in Indonesia.