Penerapan Peraturan PER-70/PJ/2007 Terhadap Pajak Penghasilan Pasal 23 Pada PT.Benua Samudera Kargo.

This research has purpose to know how the application the rule PER-70/PJ/2007in PT. Benua Samudera Kargo in freight forwading. And from this research can be knownwhat services that is the object of income tax article 23.This research is done in PT. Benua Samudera Kargo on Bukit Barisan II streetA.06 Glugur Darat II Medan – 20238. Data resource in this research is taken from thepart of accounting and the other documents related with research. The technic of datacollecting through interview and documentation. To analyze data is used analysisqualitative data.Based on the result of reseach, can be taken that PT. Benua Samudera Kargo domany kinds of service in its activities. All of services that are done will be billed tocustomer like their agreement. So when the bill is paid, customer can cut the income taxarticle 23. But not all of service that are done by PT. Benua Samudera kargo is the objectof income tax article 23. The rule PER-70/PJ/2007 give more effect to PT. BenuaSamudera Kargo. The services are done by PT. Benua Samudera Kargo that are theobject of income tax article 23 are fumigation, storage and trucking. The customer thatdoesnot understand about the rule PER-70/PJ/2007 caused the cutting of income tax article 23 beside the three service.