Article 23 income tax is a tax imposed on taxpayers' income on capital, service delivery, gift delivery and awards, other than what has been deducted from Article 21 Income Tax. This study aims to examine how PT Bank SulutGo calculates, deducts, deposits, and reports income tax on rent in accordance with Article 23. This type of research is a type of qualitative research. The results of the study show that based on the Regulation of the Minister of Finance Number 141/PMK.03/2015, article 23 income tax on rent is calculated at a rate of 2%. PT Bank SulutGo carries out the payment of income tax article 23 on rent before the 10th in line with the Regulation of the Minister of Finance number 242/PMK.03/2014. PT Bank SulutGo carries out the reporting of Income Tax Return (SPT) Article 23 with the e-Bupot feature in accordance with the Regulation of the Director General of Taxes Number PER-04/PJ/2017.
Poluan et al. (Sun,) studied this question.