PROCEDURE FOR WITHHOLDING TAX CHEKLIST ARTICLE 23 AT UMDS PT KAI DAOP 5 PURWOKERTOUMDS PT KAU DAOP 5 PURWOKERTO

Abstract

The Finance Unit plays an important role in managing and authorizing expenses at PT Kereta Api Indonesia (Persero) Daop 5 Purwokerto. The largest source of income in Indonesia comes from its people, one of which is in the form of taxpayer contributions. Taxation in a company is also something that cannot be avoided from the company's operational activities. One type of tax set by the government is income tax. The purpose of this article is to find out how the UMDS tax withholding procedure at PT Kereta Api Indonesia (Persero) Daop 5 Purwokerto. The UMDS tax withholding procedure of the Finance Unit is an important stage in ensuring the Company's tax compliance, in accordance with applicable regulations. In its implementation, it is used as a tool to verify the completeness of documents and the accuracy of tax procedures, including Value Added Tax (VAT), Income Tax (PPh), and other relevant taxes. With a systematic and documented tax withholding procedure, PT Kereta Api Indonesia (Persero) Daop 5 Purwokerto can reduce the risk of tax discrepancies and increase transparency and accuracy in tax reporting. The method of conducting this research uses observation, interviews, and documentation approaches. The purpose of the results of this study is to analyze and describe the tax withholding procedures applied in the UMDS tax checklist at PT Kereta Api Indonesia (Persero) Daop 5 Purwokerto.