Analysis of income tax management article 23 and income tax article 4 paragraph 2 implementation in 2024: a case study of CV Aman Jaya

Abstract

Income tax is a type of tax that has an important role in tax revenue in Indonesia. Several types of income tax are Income Tax Article 23 and Income Tax Article 4 Paragraph 2. This study aims to analyze the management of Article 23 Income Tax and Article 4 Paragraph 2 Income Tax on CV Aman Jaya. The management includes tax calculation, payment, and reporting. Income Tax Article 23 is imposed on the payment of consultant services at a rate of 2%, while Income Tax Article 4 Paragraph 2 is imposed on land and/or building leases at a rate of 10%. This research uses a qualitative method. The data taken for this study uses secondary data obtained from documents on a client company that uses consulting services at the Berkah Selalu Tax Consultant. Secondary data in this study is in the form of proof of payment of Income Tax Article 23 and Income Tax Return Article 23 as well as proof of payment of Income Tax Article 4 Paragraph 2 and Income Tax Return Article 4 Paragraph 2. The results of this study explain that the management of Article 23 Income Tax and Article 4 Paragraph 2 Income Tax from calculation, payment to reporting on CV Aman Jaya is in accordance with applicable tax provisions.