Analysis of The Application of Income Tax Article 23 on Cleaning Services At CV. Mumtaz
Dublin Core
Title
Analysis of The Application of Income Tax Article 23 on Cleaning Services At CV. Mumtaz
Creator
Alyvia Bevianti, Fadhilah Rochmatin, Nafi’ Mardiansyah, Edita Rachma Kamila, Kafidin Muzakki
Proceedings Item Type Metadata
meta_title
Analysis of The Application of Income Tax Article 23 on Cleaning Services At CV. Mumtaz
Abstract/Description
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
publication_date
2025/06/15
pdf_url
https://insyma.org/proceedings/files/articles/Fadhilah_Rochmatin.pdf
abstract_html_url
https://insyma.org/proceedings/items/show/326
keywords
Income Tax Article 23, Cleaning Services, CV. Mumtaz, Tax.
firstpage
89
lastpage
91
issn
3047-857X
conference
Proceedings of the International Symposium on Management (INSYMA)
Volume
22
publisher_name
Fakultas Bisnis dan Ekonomika, Universitas Surabaya
no article
15
Files
Citation
Alyvia Bevianti, Fadhilah Rochmatin, Nafi’ Mardiansyah, Edita Rachma Kamila, Kafidin Muzakki, “Analysis of The Application of Income Tax Article 23 on Cleaning Services At CV. Mumtaz,” Proceedings of the International Symposium on Management (INSYMA), accessed October 31, 2025, https://insyma.org/proceedings/items/show/326.