IMPLEMENTASI ETIKA BISNIS PPH 23 PADA PENDAPATAN JASA ENDORSEMENT

This research aims to analyze the awareness of PPH 23 taxpayers in
implementing the business ethics framework. This research is important to examine because there is a discrepancy in the application of tax rates to endorsement service activities, so taxpayer awareness is important regarding the existence of this tax discrepancy. The method in this research uses descriptive qualitative with data collection using interviews. The researchers conducted interviews by meeting and asking questions either directly or via social media with informants. The informants used in this research were endorsement actors and tax consultants. The results of this research show that taxpayers are encouraged to consistently pay taxes because they want to obey the law as good citizens and have an awareness of their obligations as taxpayers, seeing paying taxes as an integral part of their social responsibility as citizens and as a contribution that provides benefits. to society. This research provides implications
and contributions, namely that academics can hold seminars or workshops to increase awareness of business ethics among practitioners, especially in the context of endorsements and tax management.