Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia

Feby Salsabila Dasril ; Muhammad Abdillah Pratama Aminullah ; Risa Adelila Hasibuan
Jurnal Ekonomi, Akuntansi, dan Perpajakan 📅 2025 Vol 2, No 3 🔗 DOI: 10.61132/jeap.v2i3.1185
Abstract
This study is a literature study that aims to analyze the practice of withholding and collecting Income Tax (PPh) Article 23 in the context of tax regulations in Indonesia. Data were obtained through a literature review of laws and regulations, tax textbooks, and relevant scientific journals. The results of the analysis indicate that although the provisions of PPh Article 23 have been regulated in detail, there is still the potential for differences in interpretation in practice, especially regarding the classification of tax objects and withholding rates. This study recommends increasing the socialization of regulations and simplifying tax administration in order to improve taxpayer compliance.
Keywords
Literature study; PPh Article 23; Tax regulations; Tax withholding; Taxation
How to Cite

Feby Salsabila Dasril, et al. (2025). Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia. Jurnal Ekonomi, Akuntansi, dan Perpajakan, 2(3). https://doi.org/10.61132/jeap.v2i3.1185

Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan, "Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia," Jurnal Ekonomi, Akuntansi, dan Perpajakan, vol. 2, no. 3, 2025.

Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan. "Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia." Jurnal Ekonomi, Akuntansi, dan Perpajakan, vol. 2, no. 3, 2025.

Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan. "Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia." Jurnal Ekonomi, Akuntansi, dan Perpajakan 2, no. 3 (2025).

Feby Salsabila Dasril, et al. (2025) 'Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia', Jurnal Ekonomi, Akuntansi, dan Perpajakan, 2(3). doi: 10.61132/jeap.v2i3.1185.

Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan. Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia. Jurnal Ekonomi, Akuntansi, dan Perpajakan. 2025;2(3).

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