P PT ABC is one of the private companies engaged in the field of air transport. PT ABCalso participated in the development of the country in the form of tax payments performed selated activities company operations running. The contribution of ABC toward taxation PT Indonesia one is income tax Article 23 over Outsourcing services. ABC had the obligation of PT taxation to do the cutting, remittance, dal 23 Article income tax reporting service Outsourcing. Based on the phenomenon the author chose the title of the final project Report "THE MECHANISM of IMPLEMENTATION of the OBLIGATIONS of the TAXATION ofINCOME TAX ARTICLE 23 OVER OUTSOURCING SERVICES at TAX TIME, PT ABCby 2015". Based on the formulation of the problem in the final assignment this is how theimplementation of the obligations of the taxation of income tax Article 23 over OutsourcingServices At Tax Time, PT ABC by 2015 as well as record-keeping akuntansinya and whether the implementation of the obligations of the taxation of income tax article 23 over Outsourcing services at PT ABC 2015 have statutory provisions in accordance with the applicable tax.Based on the results of the discussion of the implementation of the obligations of the taxation of income tax article 23 over Outsourcing Services on a PT on ABC the year 2015 were in accordance with the applicable legislation. Key words: mechanisms of implementation of Tax Liabilities income tax Article 23 Over Outsourcing Services.