Evaluasi Atas Pemenuhan Kewajiban Pajak Penghasilan Pasal 23 (Potong Pungut) Sebelum dan Saat Pandemi Pada PT. Agcia Pertiwi Tahun 2019-2020

This research was conducted to examine and analyze the process of withholding and collecting income tax article 23 before and during the pandemic at PT. Agcia Pertiwi 2019 – 2020. This research is an evaluation research, namely research that describes a phenomenon and wants to get feedback from a process associated with research output (KIDDER 1994). The results showed that PT. Agcia Pertiwi in making Withholding, Depositing, Reporting Income Tax Article 23 is in accordance with the applicable Tax Regulations and there is no difference between before the epidemic and during the epidemic. Regarding the government policies (incentives) that have been issued during the pandemic period, PT. Agcia Pertiwi for Income Tax Article 23 does not get this facility, so the mechanism related to Income Tax Article 23 remains the same. In terms of taxation, changes in regulations often occur, therefore for the tax section of PT. Agcia Pertiwi always updates regarding changes to these regulations.