IMPLEMENTASI PAJAK PENGHASILAN PASAL 23 DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK SERTA PENERIMAAN NEGARA

Abstract

This study aims to analyze the implementation of Article 23 Income Tax (PPh 23) and its impact on taxpayer compliance and state revenue. PPh Article 23 is a tax withholding mechanism applied to certain types of income, utilizing a withholding tax system considered effective in improving tax collection efficiency. This research employs a qualitative approach with a descriptive method through literature study based on scientific journals, books, and tax regulations from the last five years. The findings indicate that PPh Article 23 plays a strategic role in expanding the tax base and increasing state revenue. However, its implementation still faces several challenges, including regulatory complexity, misclassification of taxable objects, and low tax literacy among taxpayers. The digitalization of tax administration through e-Bupot has contributed positively to improving efficiency and transparency. Therefore, continuous efforts such as regulatory simplification, enhanced tax education, and strengthening digital systems are necessary to optimize the implementation of PPh Article 23 effectively and sustainably.