Tax income 23 is tax withheld on income received or received taxpayer in country and BUT derived from capital, delivery of services, or implementation of the activities besides having been cut Tax income article 21. One of the objects of tax withheld Tax income article 23 is a rental service. “Service” is income or compensation in connection with the deal to give the right to use the property for a certain period, good by written or verbal agreement, so that such property is only used by assignee (tenant) during the term of the agreed. This explanation is expected to eliminate the debate that has been common, For example in the matter of rent warehouse with daycare or storage, Public transport vehicles with lease (charter) vehicle, and several similar transactions. PT Tambang Timah need the services of the ship to mine tin in the sea to complete the company's core work. Interest Field report was conducted to determine the calculation, cutting, as well as crediting Tax income article 23 conducted by the cut in Tax Return agency is CV Roda Karya. The data can be used to describe and discuss the state of the company based on the fact that there is by observation, ie carry out directly in companies through theory and then applied in the form of activity or the Job Training as well as
literature, in this case the authors collected data, looking for by reading books in connection with the consideration of the report. Based on the results of the Job Training can be concluded that the calculation and deduction Tax income article 23 are in accordance with the rates and tax base, and to crediting conducted by CV Wheels Work has been done correctly.
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Fakultas Ekonomi, Universitas Kristen Indonesia :