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RESUME
Income Tax: Article 23
International Accounting
GROUP 3:
Muhammad Alvicky S. (1210534006)
Wahyunda Risa Putri (1210534008)
Karini Belyani S. (1310532041)
Nova Genanda Gunawan (1310532033)
International Class
Faculty of Economics
Andalas University
2014
Definition
Income tax article 23 is the tax levied on income derived from capital, delivery
services, or prizes and awards, other than those already levied tax of Article 21.
II.
III.
Government agencies.
Domestic corporate taxpayers.
Organizing activities.
Permanent Establishment.
Representatives of other foreign companies.
An individual taxpayer in a particular country, which is appointed by the Director
General of Taxation.
IV.
c. For those who are does not have NPWP will be cut 100% higher than the rate on
article 23.
d. The meaning of total amount of gross income paid, provided to be paid, or was
due payment by the government, subject to tax in the country, organizing
activities, a permanent establishment, or representatives of other foreign
companies to taxpayers in the form of domestic or permanent establishment,
excluding:
Payment of salaries, wages, honoraria, allowances and other payments as
compensation in connection with work paid by taxpayer.
Payment of the procurement / purchase of goods or materials (as
evidenced by the purchase invoice).
Payment to the second party (as an intermediary) to further paid to third
parties (as evidenced by third-party invoices accompanied by written
agreement).
VI.