摘要：Keyword: Key words: Income Tax article 23, PT. (Persero) Pelabuhan Indonesia II Tanjung Priok BranchAbstrack:ABSTRACT:Tax is a levy that is compulsory for citizens which does not directly provide contra to the citizens. Harvesting or tax cuts in general should be organized in agreement between government and citizens. Withholding Tax Article 23 is a reflection of one of the tax system adopted in Indonesia is withholding tax system which is defined as a system taxation where certain parties have duties and trust of law-taxation legislation to cut or collect a certain amount (or a certain percentage) of the payments or transactions done to be forwarded to the State Treasury in a certain period. Based on the results research can be said that the implementation process of cutting income tax Article 23 of these, the PT. (Persero) Pelabuhan Indonesia II Tanjung Priok Branch has done a good job, but still there are problems, such as:1. Error in calculating the income tax article 23 which is cut.2. There are technical errors in the list of polling writing Tax Article 23 made by PT. (Persero) Pelabuhan Indonesia II Tanjung Priok Branch.3. Errors in the use of Deposit Type Code (KJS)
