PENGENAAN KEWAJIBAN PAJAK DAERAH DAN PPH 23
ATAS JASA KATERING DI RSUD R. SYAMSUDIN S.H.
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Aiena, Angelia Rachel
Subject
HF Commerce
Datestamp
2024-06-12 17:36:26
Abstract :
This Final Project Report was prepared by Angelia Rachel Aiena, Student Identification Number 2041211011, with the title ?IMPOSITION OF LOCAL TAX OBLIGATIONS AND INCOME TAX 23 ON CATERING SERVICES AT RSUD R. SYAMSUDIN S.H.? This report is prepared based on the results of research conducted by the author at RSUD R. Syamsudin S.H. Prior to the issuance of Law No. 28/2009, catering services were included in the Value Added Tax object. After the issuance of the Act, catering services have been excluded from the object of Value Added Tax and are subject to the object of Regional Tax in accordance with the provisions of Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and are subject to Income Tax 23 in accordance with the provisions of PMK No. 141/PMK.03/2015 concerning Other types of services as referred to in Article 23 Paragraph (1) Letter C Number 2 of Law Number 7 of 1983 concerning Income Tax. The purpose of this research is to find out how tax imposition, tax calculation and constraints on eating and drinking in hospitals. The research method used in this research is a qualitative research method with a descriptive method so that the results of this research are based on direct observation through sources with interview, observation, and documentation methods to find out how the imposition of local taxes and income tax 23 on catering services at RSUD. R Syamsudin S.H and its constraints and solutions. As PMK No. 141/PMK.03/2015 explains that Catering Services are subject to an Income Tax 23 rate of 2% of the gross amount and are subject to local tax rates as referred to in Law No. 1 of 2022 of 10% of the Tax Imposition Base (DPP). The results of research at RSUD R. Syamsudin S.H in the imposition of local tax obligations and Income Tax 23 on catering services are in accordance with these regulations.
This Final Project Report was prepared by Angelia Rachel Aiena, Student Identification Number 2041211011, with the title ?IMPOSITION OF LOCAL TAX OBLIGATIONS AND INCOME TAX 23 ON CATERING SERVICES AT RSUD R. SYAMSUDIN S.H.? This report is prepared based on the results of research conducted by the author at RSUD R. Syamsudin S.H. Prior to the issuance of Law No. 28/2009, catering services were included in the Value Added Tax object. After the issuance of the Act, catering services have been excluded from the object of Value Added Tax and are subject to the object of Regional Tax in accordance with the provisions of Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and are subject to Income Tax 23 in accordance with the provisions of PMK No. 141/PMK.03/2015 concerning Other types of services as referred to in Article 23 Paragraph (1) Letter C Number 2 of Law Number 7 of 1983 concerning Income Tax. The purpose of this research is to find out how tax imposition, tax calculation and constraints on eating and drinking in hospitals. The research method used in this research is a qualitative research method with a descriptive method so that the results of this research are based on direct observation through sources with interview, observation, and documentation methods to find out how the imposition of local taxes and income tax 23 on catering services at RSUD. R Syamsudin S.H and its constraints and solutions. As PMK No. 141/PMK.03/2015 explains that Catering Services are subject to an Income Tax 23 rate of 2% of the gross amount and are subject to local tax rates as referred to in Law No. 1 of 2022 of 10% of the Tax Imposition Base (DPP). The results of research at RSUD R. Syamsudin S.H in the imposition of local tax obligations and Income Tax 23 on catering services are in accordance with these regulations.
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