This study aims to analyze the implementation of the calculation and recording of
Income Tax (PPh) Article 23 related to rental transactions at PT. Recon Sarana
Utama. This study employs a descriptive qualitative research method, utilizing
primary data sources through interviews and observations, as well as secondary
data obtainedfrom company documents and relevant regulations, particularly Law
Number 36 of 2008 on Income Tax. The findings indicate that the calculation of
Article 23 Income Tax at PT. Recon Sarana Utama is in accordance with applicable
legal provisions, namely Law Number 36 of 2008. However, there are
misunderstandings regarding tax deductions with certain vendors, which result
from a lack of awareness among some vendors about the withholding of Article 23
Income Tax and ineffective communication between both parties. As a remedial
action, PT. Recon Sarana Utama undertakes reconciliation efforts with vendors to
clarify tax regulations and align their understanding of the calculation and
recording of Article 23 Income Tax. This study provides insights into the
importance of communication and education in tax management within the business
sector.
Keywords: PPh Article 23, Tax Calculation, Tax Recording, Reconciliation,
Vendor, PT. Recon Sarana Utama, Tax Regulations, Descriptive Qualitative
Research.