Analisis Pelaksanaan Kewajiban Perpajakan Pajak Penghasilan Pasal 23 pada PT Angkasa Pura SuportBandara Sam Ratulangi Manado

Muhammad Ghifary Alief Saputra Umadji; Ivonne Helena Putong; Treesje Lusje Runtuwene

doi:10.61132/jepi.v4i3.2552

Authors

Muhammad Ghifary Alief Saputra Umadji Politeknik Negeri Manado
Ivonne Helena Putong Politeknik Negeri Manado
Treesje Lusje Runtuwene Politeknik Negeri Manado

DOI:

https://doi.org/10.61132/jepi.v4i3.2552

Keywords:

Compliance With Taxes, Income Tax Article 23, Reporting Of Taxes, Wiothholding System, Withholding Of Taxes

Abstract

This study evaluates the implementation of Income Tax (PPh) Article 23 obligations at PT Angkasa Pura Support, Sam Ratulangi Airport Manado, for the November–December 2025 tax period. Employing a descriptive qualitative approach with data collected via interviews, observations, and documentation within the Treasury and Collections units, the findings reveal that the calculation and withholding of PPh Article 23 on service transactions were accurately executed at the 2% rate, adhering to PMK No. 141/PMK.03/2015. Furthermore, reporting through the unified e-Bupot platform was submitted punctually in compliance with PMK No. 9/PMK.03/2018. However, the tax remittance for December 2025 was delayed by nine days due to technical issues in the e-Billing system, posing a risk of administrative interest penalties under the Harmonization of Tax Regulations Law (UU HPP). The study concludes that tax compliance relies not only on precise calculations and reporting, but also on the reliability of digital payment systems and proactive payment scheduling by the company.

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