Implementation of Article 15 Income Tax in Domestic Shipping Services of a Mining Contractor Company

Abstract

Income tax plays a crucial role as the primary source of state revenue in Indonesia. One specific type of income tax is Article 15 Income Tax, which applies to taxpayers operating in certain industries, including domestic shipping services. Due to its special calculation mechanism, this type of tax is relatively less understood by taxpayers. This study aims to examine the mechanism for calculating, withholding, paying, and reporting Article 15 Income Tax at PT. Coal, a mining contractor company that also provides domestic shipping services. The research adopts a qualitative case study approach, with data collected through direct interviews with tax department personnel and an analysis of internal company documents during the fieldwork period from February to May 2025. The results indicate that PT. Coal has implemented its Article 15 income tax obligations systematically and in compliance with prevailing tax regulations. The tax is calculated using a final rate of 1.2 percent of gross turnover derived from domestic shipping services, based on transaction invoices. As a withholding agent, the company consistently issues electronic withholding tax certificates through the Directorate General of Taxes online system. Tax payments are made on time before the statutory deadline using the official e-billing system, and reporting is completed through the submission of a unified periodic tax return. Overall, the findings demonstrate that PT. Coal has achieved a high level of tax compliance in accordance with Minister of Finance Decree Number 416/KMK.04/1996.

Keywords        :    Income Tax Article 15, tax calculation, tax withholding, tax payment,  

tax reporting