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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) SULUH: Jurnal Abdimas Jurnal Keuangan dan Akuntansi Terapan (KUAT)
Antonius Ragil Kuncoro
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Education Engineering Library & Information Science Social Sciences Other

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Journal : Jurnal Pajak Indonesia (Indonesian Tax Review)

 1 
Analisis Pemenuhan Kewajiban Pajak Penghasilan Pasal 22 Bendahara Dinas Kesehatan Kabupaten Ogan Komering Ilir Melati Mustika Arditia; Antonius Ragil Kuncoro
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1846

Abstract

Income Tax Article 22 is one type of tax that is collected using the withholding system method. The success of this withholding system method is highly dependent on a third party appointed as the withholding agent or tax collector. This study aims to evaluate the implementation of Income Tax Article 22 duty of Treasurer of Ogan Komering Ilir district health office based on tax regulation in the year of evaluation, identify, and promote solutions to overcome the obstacle. This study used exploratory qualitative approach. Data was obtained by literature study, documentation, and semi-structured interview. The results showed that implementation of Income Tax Article 22 duty of Treasurer of Ogan Komering Ilir district health was not fully compatible with tax regulation. Major obstacle of the incompatibility was lack of understanding of the treasurer regarding the obligation to report income tax article 22 caused by lack of socialization and tax information among related parties, especially tax authority.
Tinjauan Kepatuhan Kewajiban Pajak Penghasilan UMKM Kuliner Malam di Wilayah KPP Pratama Madiun Salsabela Sakina Sukma; Antonius Ragil Kuncoro
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1848

Abstract

This study aims to review and observe the income tax compliance of night culinary Micro, Small, and, Medium Enterprise (MSMEs) in KPP Pratama Madiun area, including the motives behind their compliance or non-compliance and the obstacles and solutions made by KPP Pratama Madiun in terms of taxing night culinary MSMEs. This study uses a descriptive qualitative research method. The results of this study indicate that the level of compliance of night culinary MSMEs is very low, only one from eight performs the obligation to register, pay, and report tax. The motives that influence non-compliance are generally due to the lack of understanding and many entrepreneurs want to fulfill their tax obligations if there is social equality for all similar enterprises, while for obedient taxpayers it is generally due to internal motivation. In terms of the obstacles faced by KPP Pratama Madiun is the lack of awareness of entrepreneurs, therefore the tax authorities tried to approach by increasing activities in the field.
Co-Authors Agus Bandiyono Melati Mustika Arditia Oke Wibowo Salsabela Sakina Sukma Sony Hartono