Analisis Pengelolaan Bukti Potong PPh Pasal 23 sebagai Upaya Meminimalkan Kesalahan klasifikasi Pajak pada PT XYZ

Journal: Economics, Business, Management, & Accounting Journal (Ebisma)

Publication: 2026-09-25

DOI: 10.61083/ebisma.v6i3.250

Abstract

Tax administration accuracy is a fundamental pillar in corporate financial governance, particularly in the context of withholding tax obligations under Article 23 Income Tax (PPh 23). This study aims to analyze the management of PPh 23 withholding tax slips as an effort to minimize tax classification errors at PT XYZ. Using a descriptive qualitative method, data were collected through observation, in-depth interviews, and document analysis. The key informant is a tax division officer with 12 years of experience and a bachelor’s degree in economics. The findings indicate that tax classification errors commonly arise during the verification stage, caused by mismatched taxpayer identification (NPWP) or discrepancies between business classification codes and the actual type of services rendered. These errors are typically detected by the Tax Service Office (KPP), which then sends a clarification letter requiring the company to perform corrective adjustments. The management of PPh 23 withholding tax slips through systematic verification, reconciliation, and archiving constitutes a form of internal control that effectively minimizes classification errors, thereby supporting accurate tax reporting and corporate tax compliance.