?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=MEKANISME+PEMOTONGAN+PPH+PASAL+23+PADA+PROYEK++CWU%0D%0APEMBANGUNAN+RSPTN%2C+IRC%2C+DAN+WWTP+UNIVERSITAS+LAMPUNG%0D%0AOLEH+PT+NINDYA+KARYA%0D%0A&rft.creator=I+NENGAH+ADITYA+%2C+PRAYOGA&rft.subject=334+Koperasi%2C+sistem+perkoperasian&rft.description=Pajak+Penghasilan+Pasal+23+adalah+jenis+pajak+yang+dikenakan+atas+pengalihan%0D%0Amodal+atas+pendapatan++tertentu+seperti+jasa+yaitu+jasa+teknik%2C+jasa+konsultasi+dan%0D%0Ajasa+manajemen+serta+jasa+lain+yang+diatur+dalam+Peraturan+Menteri+Keuangan%0D%0A141%2FPMK.03%2F2015.+Penghasilan+dari+sewa+kecuali+sewa+atas+tanah+dan+bangunan%0D%0Ayang+dimaksud+dalam+Undang-Undang+No.+36+Tahun+2008+Pasal+4+Ayat+2.+Tujuan%0D%0Adari+Penulisan+ini+adalah+untuk+mengetahui+bagaimana+mekanisme+pemotongan%0D%0APPh+Pasal+23+yang+diterapkan+PT+Nindya+Karya+terhadap+proyek+Contract+Work%0D%0AUnit++(CWU)++pembangunan+Rumah+Sakit+Perguruan+Tinggi+Negeri+(RSPTN)%2C%0D%0AIntegrated+Research+Center++(IRC)+atau+Badan+Pusat+Riset+dan+Penelitan+Terpadu%2C%0D%0Adan+Wastewater+Treatment+Plant+(WWTP)+atau+Instalasi+Pembuangan+Air+Limbah%0D%0A(IPAL)+di+Universitas+Lampung.+Penulisan+ini+menggunakan+pengumpulan+data%0D%0Amelalui+wawancara+dan+dokumentasi+terkait+pemotongan+PPh+Pasal+23+di+PT%0D%0ANindya+Karya.+Hasil+penulisan+ini+menunjukkan+bahwa+PT+Nindya+Karya+telah%0D%0Amenerapkan+pemotongan+sesuai+dengan+peraturan+yang+berlaku%2C+yaitu+UndangUndang%0D%0A%0D%0ANomor+36+Tahun+2008+dan+Peraturan+Menteri+Keuangan+Nomor%0D%0A141%2FPMK.03%2F2015.+Pemotongan+dilakukan+dengan+tarif+2%25+bagi+Wajib+Pajak+yang%0D%0Amemiliki+Nomor+Pokok+Wajib+Pajak+(NPWP)+dan+tarif+4%25+bagi+Wajib+Pajak+yang%0D%0Atidak+memiliki+Nomor+Pokok+Wajib+Pajak+(NPWP).+Selain+itu%2C+bukti+pemotongan%0D%0Apajak+telah+diterbitkan+secara+sah+dan+didokumentasikan+dengan+benar.+PT+Nindya%0D%0AKarya+telah+menerapkan+mekanisme+pemotongan+sesuai+dengan+peraturan+yang%0D%0Aberlaku.+%0D%0A%0D%0AKata+kunci%3A+Pajak+Penghasilan+Pasal+23%2C+Pemotongan+Pajak%2C+PT+Nindya+Karya+%0D%0AIncome+Tax+Article+23+or+Income+Tax+Article+23+is+a+type+of+tax+imposed+on+the%0D%0Atransfer+of+capital+on+certain+deposits+such+as+services%2C+namely+engineering%0D%0Aservices%2C+consulting+services+and+management+services+as+well+as+other+services%0D%0Aregulated+in+the+Minister+of+Finance+Regulation+141%2FPMK.03%2F2015.+Income+from%0D%0Arent+except+for+leases+on+land+and+buildings+described+in+Law+No.+36+of+2008+Article%0D%0A4+Paragraph+2.+The+purpose+of+this+paper+is+to+find+out+how+the+mechanism+for%0D%0Awithholding+Income+Tax+Article+23+applied+by+PT+Nindya+Karya+to+the+Contract%0D%0AWork+Unit+(CWU)+project+for+the+construction+of+the+State+University+Hospital%0D%0A(RSPTN)%2C+Integrated+Research+Center+(IRC)+or+the+Central+Agency+for+Integrated%0D%0AResearch%2C+and+Wastewater+Treatment+Plant+(WWTP)+or+the+Limbah+Wastewater%0D%0ADisposal+Agency+(IPAL)+at+the+University+of+Lampung.+This+writing+uses+data%0D%0Acollection+through+interviews+and+documentation+related+to+withholding+Income%0D%0ATax+Article+23+at+PT+Nindya+Karya.+The+results+of+this+writing+show+that+PT+Nindya%0D%0AKarya+has+implemented+deductions+in+accordance+with+applicable+regulations%2C%0D%0Anamely+Law+Number+36+of+2008+and+Minister+of+Finance+Regulation+Number%0D%0A141%2FPMK.03%2F2015.+The+deduction+is+carried+out+at+a+rate+of+2%25+for+Taxpayers+who%0D%0Ahave+a+Taxpayer+Identification+Number+(NPWP)+and+a+rate+of+4%25+for+Taxpayers%0D%0Awho+do+not+have+a+Taxpayer+Identification+Number+(NPWP).+In+addition%2C+proof+of%0D%0Atax+withholding+has+been+issued+legally+and+properly+documented.+PT+Nindya%0D%0AKarya+has+implemented+a+deduction+mechanism+in+accordance+with+the+provisions.+%0D%0A%0D%0AKeywords%3A+Income+Tax+Article+23%2C+Tax+Withholding%2C+PT+Nindya+Karya%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-05-19&rft.type=Diploma%2FTugas+Akhir&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89892%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89892%2F2%2FTA%2520FULL%2520TANPA%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89892%2F3%2FTA%2520FULL%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++I+NENGAH+ADITYA+%2C+PRAYOGA++(2025)+MEKANISME+PEMOTONGAN+PPH+PASAL+23+PADA+PROYEK+CWU+PEMBANGUNAN+RSPTN%2C+IRC%2C+DAN+WWTP+UNIVERSITAS+LAMPUNG+OLEH+PT+NINDYA+KARYA.++%5BDiploma%2FTugas+Akhir%5D+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F89892%2F