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All Journal Wahana Riset Akuntansi Jurnal Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) International Journal of Pertapsi Jurnal Akuntansi dan Governance Andalas
Herlina Helmy
Universitas Negeri Padang
Economics, Econometrics & Finance Social Sciences Other

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Journal : International Journal of Pertapsi

 1 
The “Missing-Part” in Withholding Tax Mechanism Charoline Cheisviyanny; Herlina Helmy; Nayang Helmayunita; Vanica Serly; Sany Dwita
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.8-13

Abstract

This research aims to get understanding and find the solution of the problems related to withholding tax mechanism, especially to treasurers and non-treasurers. The informants are the taxpayers who are government partners. Data was collected through interviews and document analysis. The results show the problems are related to the socialization of new policy, the new procurement platform (SIPLah), the harmful mechanism, and the unclear tax rules. The suggested solutions are to strengthen the position of DGT in withholding tax mechanism and to improve inter-ministerial synergy.
Co-Authors Adrian Syah Adzkia Celina Asmara Aldian Fahdri Azhari Pratama Bimahadi Razak Charoline Cheisviyanny Danil Sanjaya Diah Dewi Nawang Wulan Dio Septiawan Doni Syahputra Erly Mulyani Febrianti Febrianti Firma Ayu Diafitri Gisca Inayah Yudira Gustiman Candra Lara Fatma Sarni Mayar Afriyenti Melia Mardani Muharsa Farhan Nayang Helmayunita Pertiwi Dessi Utami Rian Firmansyah Ridho Hamdani Salma Taqwa Sany Dwita Septem Al Asyari Suci Ardiryanti Tari Julia Rahmah Vanica Serly Vita Fitria Sari