Abstract
This research will be discussed the Income Tax Article 23 withholding treatment and calculation considering the Freight Forwarding Service activities. the authors conducted an analysis of the suitability of the practice of withholding tax carried out by PT Gerbang Sinergi Prima . The research method used is descriptive quantitative method that uses primary data with data collection techniques through field observations and interviews. The analysis tool used is the calculation of income tax based on the Regulation of the Minister of Finance Number 141 / pmk.03 / 2015 and Law Number 7 Of 1983 on Income Tax which was last amended by the Act Number 36 of 2008 requires every company as a taxpayer to do withholding of PPh 23 by 2% of the gross amount (Income). The result of analysis income tax subjected to PPh 23 for freight forwarding service activities PT Gerbang Sinergi Prima is suitable to Income Tax Article 23 tax code of withholding treatment and calculation Taxpayer which has NPWP but not for Taxpayer which has not NPWP.
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