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e-ISSN 3047-857X

INSYMA International Symposium on Management

Proceedings papers / Pages 89-91

Analysis of The Application of Income Tax Article 23 on Cleaning Services At CV. Mumtaz

  1. Alyvia Bevianti
  2. Fadhilah Rochmatin
  3. Nafi’ Mardiansyah
  4. Edita Rachma Kamila
  5. Kafidin Muzakki
Volume 22 · 2025 Pages 89-91 e-ISSN 3047-857X English

Abstract

This research aims to determine the application of Income Tax Article 23 for Cleaning Services at CV. Mumtaz in accordance with PMK 4/PMK.03/205. This type of research is qualitative. The subjects in this research are the Director and Treasurer of the Company. The object studied was the application of Income Tax Article 23 on CV. Mumtaz. To find out whether the application of Income Tax Article 23 on CV. Mumtaz was in accordance with the regulations, interviews were conducted with the research subjects. To test the initial hypothesis with the results of interviews so that the research results obtained, CV. Mumtaz has carried out income tax deductions Article 23 which is proven through valid data from interviews as well and deductions for Income Tax Article 23 have an effect on the net profit obtained

Keywords

  • Income Tax Article 23
  • Cleaning Services
  • CV. Mumtaz
  • Tax.

Citation

Alyvia Bevianti, Fadhilah Rochmatin, Nafi’ Mardiansyah, Edita Rachma Kamila, Kafidin Muzakki. (2025). Analysis of The Application of Income Tax Article 23 on Cleaning Services At CV. Mumtaz. Proceedings of the International Symposium on Management, 22, 89-91.

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