ANALISIS DASAR PENGENAAN, PERHITUNGAN, DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA AERONAUTIKA DAN JASA NON-AERONAUTIKA (Studi Kasus Pada Kantor Cabang PT. “X”)

Abstract

The branch office of PT. "X" is a company works  in the business world with its main products, namely aeronautical services and non-aeronautical services. Research conducted at the branch office of PT. "X" is done in order to determine the suitability of bases, calculation and deduction of Income Tax Article 23 for services of aeronautical and non-aeronautical services are adjusted on the basis of Law No. 36 Year 2008 on Income Tax. This research is descriptive research. Based on the research that has been done has been found that this class of services aeronautics not included in the object of Article 23 Income Tax on the supporting services in the field of aviation and airports, and there is one treatment taxing both bases, calculation, and tax cuts for the provision of care of electricity, water and telephone provided by branches of PT. "X". Keywords: Aeronautical Services, Non-Aeronautical Services, Income Tax Article 23 ABSTRAK Kantor cabang PT. “X†adalah perusahaan yang berkicimpung di dunia bisnis dengan produk utamanya, yaitu jasa aeronautika dan jasa non-aeronautika. Penelitian yang dilakukan di kantor cabang PT. “X†ini dilakukan dengan tujuan untuk mengetahui kesesuaian dasar pengenaan, perhitungan, dan pemotongan Pajak Penghasilan Pasal 23 atas jasa aeronautika dan jasa non-aeronautika yang disesuaikan dengan dasar Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. Penelitian ini adalah jenis penelitian deskriptif. Berdasarkan penelitian yang telah dilakukan telah ditemukan bahwa golongan jasa aeronautika tidak dimasukkan kedalam objek Pajak Penghasilan Pasal 23 atas  jasa penunjang di bidang penerbangan dan bandar udara, dan terdapat salah perlakuan pemajakan baik dasar pengenaan, perhitungan, dan pemotongan pajak untuk jasa penyediaan perawatan listrik, air, dan telepon yang diberikan oleh kantor cabang PT. “Xâ€. Kata Kunci: Jasa Aeronautika, Jasa Non-Aeronautika, Pajak Penghasilan Pasal 23