https://mail.insyma.org/proceedings/files/original/articles/Fadhilah_Rochmatin.pdf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025) Proceedings meta_title Analysis of The Application of Income Tax Article 23 on Cleaning Services At CV. Mumtaz Author #1 Alyvia Bevianti Author #2 Fadhilah Rochmatin Author #3 Nafi’ Mardiansyah Author #4 Edita Rachma Kamila Author #5 Kafidin Muzakki Abstract/Description This research aims to determine the application of Income Tax Article 23 for Cleaning Services at CV. Mumtaz in accordance with PMK 4/PMK.03/205. This type of research is qualitative. The subjects in this research are the Director and Treasurer of the Company. The object studied was the application of Income Tax Article 23 on CV. Mumtaz. To find out whether the application of Income Tax Article 23 on CV. Mumtaz was in accordance with the regulations, interviews were conducted with the research subjects. To test the initial hypothesis with the results of interviews so that the research results obtained, CV. Mumtaz has carried out income tax deductions Article 23 which is proven through valid data from interviews as well and deductions for Income Tax Article 23 have an effect on the net profit obtained keywords a;b;c;d Income Tax Article 23, Cleaning Services, CV. Mumtaz, Tax. publication_date 2025/06/20 2025/06/15 pdf_url https://insyma.org/proceedings/files/articles/Fadhilah_Rochmatin.pdf abstract_html_url https://insyma.org/proceedings/items/show/ https://insyma.org/proceedings/items/show/326 firstpage 89 lastpage 91 issn 3047-857X 3047-857X conference Proceedings of the International Symposium on Management (INSYMA) Proceedings of the International Symposium on Management (INSYMA) publisher_name Fakultas Bisnis dan Ekonomika, Universitas Surabaya Fakultas Bisnis dan Ekonomika, Universitas Surabaya no article 15 Volume 22 authors Alyvia Bevianti, Fadhilah Rochmatin, Nafi’ Mardiansyah, Edita Rachma Kamila, Kafidin Muzakki Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis of The Application of Income Tax Article 23 on Cleaning Services At CV. Mumtaz Creator An entity primarily responsible for making the resource Alyvia Bevianti, Fadhilah Rochmatin, Nafi’ Mardiansyah, Edita Rachma Kamila, Kafidin Muzakki