Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis mekanisme pemotongan pph pasal 23 atas jasa pada universitas syiah kuala serta menilai kesesuaiannya dengan peraturan direktur jenderal pajak nomor per-24/pj/2021 dan peraturan direktur jenderal pajak nomor per-11/pj/2025 dalam implementasi sistem coretax. penelitian ini menggunakan metode deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi. hasil penelitian menunjukkan bahwa mekanisme pemotongan, pelaporan, dan penyetoran pph pasal 23 telah dilaksanakan melalui ebupot unifikasi, spt masa pph unifikasi, dan billing mpn sesuai dengan ketentuan yang berlaku dengan tarif 2% atas imbalan jasa. kendala yang ditemukan berupa pembuatan bukti potong ganda yang menyebabkan status kurang bayar akibat kurangnya koordinasi internal. secara umum, mekanisme yang diterapkan telah sesuai regulasi, tetapi masih diperlukan peningkatan pengendalian dan koordinasi administratif untuk meminimalkan risiko kesalahan yang dapat mengakibatkan sanki perpajakan. kata kunci: pph pasal 23, ebupot unifikasi, coretax, pemotongan pajak.

This study aims to analyze the mechanism of income tax Article 23 deductions on services at Syiah Kuala University and assess its compliance with Director General of Taxation Regulation Number PER-24/PJ/2021 and Director General of Taxation Regulation Number PER-11/PJ/2025 in the implementation of the Coretax system. This study uses a qualitative descriptive method through interviews, observation, and documentation. The result show that the mechanism for withholding, reporting, and depositing Income Tax Article 23 has been implemented through eBupot Unifikasi, SPT Masa PPh Unifikasi, and MPN billing in accordance with applicable regulations at a rate of 2% on services fees. The obstacles found include the creation of duplicate withholding slips, which resulted in underpayment due to a lack of internal coordination. In general, the mechanism applied are in accordance with regulations, but there is still a need to improve administrative control and coordination to minimize the risk of error that could result in tax sanctions. Keywords: Income Tax Article 23, eBupot Unifikasi, Coretax, tax withholding.