Amnesty: Jurnal Riset Perpajakan
Vol 6, No 1 (2023): Mei 2023

General Income Tax Article 23

Galuh Tresna Murti (Faculty of Economics and Business (FEB) at Telkom University)
Selvia Eka Restu (Faculty of Economics and Business (FEB) at Telkom University)
Vina Aprilia Nursari (Faculty of Economics and Business (FEB) at Telkom University)
Widialestari Widialestari (Faculty of Economics and Business (FEB) at Telkom University)

Article Info

Publish Date
31 May 2023

Abstract

This Journal discusses about Income Tax (PPh) 23. This journal use qualitative methods with the type of document study research. PPh Article 23 or PPh 23 is a type of income tax (pph) in indonesia. In short, PPh 23 is a tax that is imposed on income on capital, participation in services, prizes, interest, dividends, riyals, or prizes and awards, other than those deducted from PPh Article 21. This type of income occurs due to transactions between parties who provide income and the party receiving the income

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Journal Info
Amnesty: Jurnal Riset Perpajakan
Website

Abbrev

jrp-amnesty

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: ...