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This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

This research aims to analyze the calculation of PPh Article 21 on bonuses in determining the PPh payable to employees. In determining bonuses, this often causes dissatisfaction among employees because the bonus amounts are unequal. So a method is needed to determine the bonus, the SAW method is the approach used because this approach ranks employees based on their assessment and weighting of criteria with the results in the form of a ranking. The results of this ranking will later determine the employee's bonus. The sampling technique used purposive sampling, and research data was collected through documentation and interviews. The results show that the use of the SAW method provides employee assessments for calculating bonuses in accordance with existing assessments and criteria, and the results are different from before. so that the tax income owed by employees will depend on the amount of bonus received by each employee after using the SAW method and the applicable PPh Article 21 rates.

Article 26 Income Tax (PPh Article 26) is a tax imposed on income received by foreign taxpayers from sources within Indonesia. This tax applies to foreign entities or individuals who do not reside, are not domiciled, and do not have a permanent establishment in Indonesia. Types of taxable income include interest, dividends, royalties, rent, and service fees. The standard tax rate is 20% of the gross income, but it can be reduced if a Double Tax Avoidance Agreement (DTAA) exists between Indonesia and the taxpayer’s country. The Indonesian income payer is responsible for withholding the tax. After withholding, the tax must be paid to the government by the 10th of the following month and reported to the tax authority by the 20th. To apply DTAA rates, the foreign taxpayer must submit a Certificate of Domicile (CoD). This mechanism ensures that Indonesia maintains its right to tax income derived within its territory. By understanding the procedures for withholding, paying, and reporting Article 26 tax, taxpayers can fulfill their tax obligations correctly and avoid administrative penalties.

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.

Article 26 of the Indonesian Income Tax Law (PPh Pasal 26) is a significant fiscal regulation that imposes withholding tax on income derived from Indonesian sources and received by foreign taxpayers who do not have a permanent establishment (PE) in Indonesia. The implementation of this regulation plays a crucial role in securing state revenue from cross-border transactions while also addressing the issue of double taxation through Double Taxation Avoidance Agreements (DTAAs). Income subject to PPh 26 includes dividends, interest, royalties, rent, service fees, rewards, pensions, and insurance premiums. The standard withholding tax rate is 20% of the gross or estimated net income, although lower rates may apply depending on applicable tax treaties. The calculation method varies depending on the type of income and the existence of a DTAA. This article also highlights the importance of determining the beneficial owner in applying tax treaty benefits, as well as the challenges faced by companies and tax authorities in enforcement. A case study is presented to illustrate how PPh 26 is calculated on insurance and reinsurance transactions involving foreign entities. Understanding the mechanism, rates, and legal context of PPh 26 is essential for taxpayers and practitioners to ensure compliance and mitigate potential tax disputes.

This study aims to evaluate the effectiveness of the implementation of Income Tax Article 25 (PPh 25) in increasing state tax revenue and reducing the tax burden on taxpayers. PPh 25 is a mechanism for periodic tax installment payments made by taxpayers based on estimated tax liabilities. This research adopts a descriptive quantitative approach using secondary data obtained from the Directorate General of Taxes’ reports, supported by questionnaires distributed to taxpayers within a specific Tax Service Office (KPP) area. The results show that the implementation of PPh 25 contributes significantly to tax revenue by encouraging taxpayer compliance and ensuring a stable cash flow for the state. Additionally, the installment system of PPh 25 helps reduce the annual tax burden on taxpayers both psychologically and administratively, as obligations are paid in stages. However, challenges remain in the accuracy of estimating tax liabilities, which can lead to overpayment or underpayment. Therefore, more intensive socialization and technical guidance are needed to improve taxpayers’ understanding and compliance with the PPh 25 mechanism.

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.

Article 25 Income Tax (PPh 25) is a tax payment system by taxpayers in the form of monthly installments aimed at alleviating the tax burden at the end of the tax year. This provision applies to both Individual Taxpayers and Entities, and is calculated based on the amount of tax owed in the previous year, reduced by tax credits. PPh 25 plays an important role in maintaining the smooth flow of state revenue and supporting sustainable tax compliance. This paper comprehensively discusses the legal basis, calculation mechanisms, payment timing, and penalties for late payment of PPh 25. This research also examines the effectiveness of PPh 25 in encouraging voluntary compliance and its contribution to state revenue.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

There has been no measurement of potential income tax revenue 21, for taxpayers who are Gojek and Maxim driver partners in Jayapura City. So the purpose of the study, to measure the potential tax revenue of PPh 21 driver partners in Jayapura City. The research approach is quantitative, it is known that the research population is ± 981, the sampling method of variance data technique, the sample size is 203 respondents divided by 82 Gojek respondents and 121 Maxim respondents. Instruments and data collection methods, using a questionnaire there are 11 indicators with 30 statements. Data analysis methods through descriptive statistics: application of minimum, maximum, average, median, besides forming proportions to understand data contributions. Research findings, income PPh 21 Gojek driver partners amounted to IDR.132,140,600,-/year and Maxim IDR.206,459,200,-/year for the potential revenue of Jayapura City Government. The implication of the research is that the Jayapura City Government already has evidence of scientific findings of PPh 21 potential, there is a legal basis for taxation to state that driver partners are taxpayers. So that in the future the policy of extensification of Income PPh 21 will be carried out immediately, to support the contribution of taxes to PAD in Jayapura City.