Article 23 Income Tax Calculation System for Expedition Services
Study at one of the National Express Delivery and Logistics Service Companies in Bandung City
DOI:
https://doi.org/10.55208/aj.v3i2.89Keywords:
System, Income Tax Article 23, Expedition ServicesAbstract
Correct and accurate tax calculations can make it easier for company owners to know the amount of deductions paid and make the right decisions that company owners will make for the business they are involved in in the future. Moreover, with the correct tax deductions, they can increase state treasury income appropriately to avoid errors or fraud in the reporting. Calculating income tax (PPh), article 23 for expedition services is accompanied by a large amount of goods delivery transaction data based on available delivery services, which causes errors in the calculations due to differences in the delivery services selected. The design of the Income Tax (PPh) Calculation System Article 23 for one of the national express delivery and logistics service companies in Bandung is made on a web basis. The research method used is the descriptive method with data collection techniques in the form of observation, interviews, and literature study, and was designed using the OOAD (Object Oriented Analysis Design) system development method, namely the process of analysis, design, and implementation of the system based on objects. The programming language used is PHP with the PHPMyAdmin database. It is hoped that the design of the PPh 23 tax calculation system will make it easier for companies to input the necessary data, make the calculation process easier because it is done automatically and will be more accurate, and make it easier to print reports if one day they need a report in hard copy form.
References
Alstadsæter, A., Johannesen, N., & Zucman, G. (2019). Tax Evasion and Inequality. American Economic Review, 109(6), 2073–2103. https://doi.org/10.1257/aer.20172043
Edi Tri Wibowo, D. S. W. (2020). Ekstensifikasi Dan Kepatuhan Wajib Pajak Menyampaikan Surat Pemberitahuan Terhadap Penerimaan PPh Pasal 21. Jurnal Ekonomi, 24(3), 383. https://doi.org/10.24912/je.v24i3.605
Farida, R. E., Komara, A. T., Rusjiana, J., & Jatmika, L. (2022). Pengaruh SelfAssessment System Terhadap Penerimaan Pajak Penghasilan Pasal 25 Wajib Pajak Orang Pribadi Pada Salah Satu Kantor Pelayanan Pajak Di Kota Bandung. Acman: Accounting and Management Journal, 2(2), 216–225. https://doi.org/10.55208/aj.v2i2.44
Hasanah, A., Sidharta, I., Mialasmaya, S., Nurpadhilah, S., & Putriyani, R. A. (2022). Exploring Tax Audits Instrument Validation: Perceptions Of Tax Inspectors At A Tax Office In Bandung City. JURNAL AKUNTANSI DAN KEUANGAN DAERAH, 17(2), 132–139. https://doi.org/10.52062/jaked.v17i2.2581
Kumaratih, C., & Ispriyarso, B. (2020). Pengaruh Kebijakan Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Pelaku UMKM. Jurnal Pembangunan Hukum Indonesia, 2(2), 158–173. https://doi.org/10.14710/jphi.v2i2.158-173
Li, F., Larimo, J., & Leonidou, L. C. (2021). Social media marketing strategy: definition, conceptualization, taxonomy, validation, and future agenda. Journal of the Academy of Marketing Science, 49(1), 51–70. https://doi.org/10.1007/s11747-020-007333
Rahmawati, R., Mialasmaya, S., Rahman, R. S., & Zulfikar, V. A. (2022). PENGARUH EFILING TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK BADAN. Majalah Bisnis & IPTEK, 15(2), 101–119. https://doi.org/10.55208/bistek.v15i2.267
Rahmawati, R., Yusup, M., Sidharta, I., & Mialasmaya, S. (2022). Pengaruh E-Filing Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Badan. Acman: Accounting and Management Journal, 2(2), 164–174. https://doi.org/10.55208/aj.v2i2.47
Septelia, S., Yusup, M., Rahman, R. S., & Mialasmaya, S. (2021). Pengaruh Tax Amnesty Terhadap Sengketa Pajak. Acman: Accounting and Management Journal, 1(2), 46–53. https://doi.org/10.55208/aj.v1i2.18
Thanh Tung, D., & Thi Hoang Phung, V. (2019). An application of Altman Z-score model to analyze the bankruptcy risk: cases of multidisciplinary enterprises in Vietnam. Investment Management and Financial Innovations, 16(4), 181–191. https://doi.org/10.21511/imfi.16(4).2019.16
Downloads
Additional Files
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.






