![]() The imposition of double taxation can lead to tax avoidance. It turns out that the imposition of tax on dividends gives rise to double taxation, if more than one person is taxed on the same type of income. Dividends are a type of income obtained from company profits that provide additional economic benefits. ![]() burdened with the obligation to pay income tax. One of the subjects subject to income tax is a domestic entity called a domestic corporate taxpayer. Income tax is imposed on every additional economic received by the taxpayer. One of the objects of income tax is dividends. ![]() ![]() From the results of this study concluded that the calculation and recording of article 23 and article 25 of Income Tax Reporting was in accordance with applicable regulations.Ĭurrently, the largest state revenue comes from the tax sector, and the income tax sector is a strategic sector to increase state revenue. The method used is descriptive analysis method. Bank Sulut Main Branch is in conformity with the Law on Income Tax. This study aims to determine the amount of income tax Article 23 and Income Tax Article 25 are deposited and to know whether the calculation and recording of income tax under Article 23 and Article 25 of the Income Tax Reporting at PT. ![]() While the Income Tax Article 25 is that income tax installment must be paid by the taxpayer for any month in the current tax year. Income tax article 23 ( article 23 ), is withholding tax on income derived by a taxpayer in domestically and Permanent Establishment derived from the capital, organizing the delivery of services or activities other than those of Article 21 Income Tax withheld, paid, supplied, to be paid, or was due for payment by government agencies, subject to tax in domestically, organizers of the event, the permanent establishment, representatives of other foreign companies. ![]()
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