Vol. 1 No. 3 (2025): Innovation and Resilience in the Global Business Ecosystem
Articles

Implementation of Income Tax Policy Article 23 at Publishing Company PT Media Pressindo in Yogyakarta

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  • Shofiy Cahayani,
  • Devi Kusumawardhani,
  • Wahyu Andrianto3
Shofiy Cahayani
Universitas Mahakarya Asia, Yogyakarta
Bio
Devi Kusumawardhani
Universitas Mahakarya Asia, Yogyakarta
Bio
Wahyu Andrianto3
Universitas Mahakarya Asia, Yogyakarta
Bio
Innovation and Resilience in the Global Business Ecosystem

Published 2025-06-24

Keywords

  • Income Tax Article 23,
  • Withholding,
  • Depositing,
  • Environmental Reporting,
  • Reporting

Copyright (c) 2025 Shofiy Cahayani, Devi Kusumawardhani, Wahyu Andrianto3 (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This review aims to provide an overview of examining the understanding and application of Income Tax (PPh) Article 23 at PT Media Pressindo. The application of PPh Article 23 can be reviewed from the understanding related to the process of withholding, depositing, and reporting taxes referring to Law Number 36 of 2008. In this study, an analysis was carried out on evidence of withholding and the Periodic Tax Return (SPT) of Income Tax (PPh) of PT Media Pressindo for 2024. This type of research uses a descriptive qualitative approach, where researchers present conclusions based on information obtained through documents, interviews, and observations of research objects. This method allows researchers to analyze the level of compliance between tax provisions and company policies.

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