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

Author #1

Alyvia Bevianti

Author #2

Fadhilah Rochmatin

Author #3

Nafi’ Mardiansyah

Author #4

Edita Rachma Kamila

Author #5

Kafidin Muzakki

no article

15

authors

Alyvia Bevianti, Fadhilah Rochmatin, Nafi’ Mardiansyah, Edita Rachma Kamila, Kafidin Muzakki

Files

Fadhilah_Rochmatin.pdf

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 July 1, 2025, https://insyma.org/proceedings/items/show/326.

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