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Journal : Jurnal Pengabdian Masyarakat Asia

The Implementation of Income Tax Article 22 on Goods Purchased by the General Affairs Section of the Regional Secretariat of Jember Regency Farhan, Ahmad; Imam, Muhammad Khoirul; Siswanto, Adil
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.1724

Abstract

Purpose: This research paper aims to assess the compliance of the Regional Secretariat of Jember Regency with the Ministry of Finance Regulation 59/PMK.03/2022 on calculating, collecting, depositing, and reporting taxes on purchased goods, focusing on the implementation of Income Tax Article 22.Method: The study uses Action Research with qualitative methods, gathering data through observations and interviews with staff in the General Affairs Section to evaluate their tax practices.Practical Applications: Findings indicate effective calculation and collection of Income Tax Article 22 but highlight a need for clearer regulations regarding reporting Income Tax Returns (SPT). These insights can enhance tax compliance and improve public service delivery in local governance.Conclusion: The study confirms that the General Affairs Section complies with the Ministry of Finance Regulation in calculating and collecting Income Tax Article 22. However, it identifies a regulatory gap in SPT reporting, contributing to a broader understanding of local tax compliance issues.
Co-Authors A Halim Abadi, Rahmat Riwayat Abdul Syukur Abdul Wahab Achmad Farid Adi Kusmayadi Adittiyoe, Adittiyoe Aertha, Uli Afnanto, Nurul Afrizal Ahmad Ahmad Furqon Ahmad Sidqi Akbar Prayudi, Lalu Akhyar Alba Pradana, Claudha Alba Pradhana , Claudha Alfiah, Nur Ali, Makhrus Almianai, Rini Amal Witonohadi Anggita Salsabila, Afra Anwar Kasim Arifin, Teguh Aviv Yuniar Rahman Azhariah, Siti Kalsuma Bambang Cholis Brata, Diah Puji Nali Bustami Bustami Candra Irawan Cholis S, Bambang Dalimunthe, D Fitriyani Dian Mardi Safitri, Dian Diema Hernyka Satyareni Dirda Nareswari Edhy, Sarwo Edy Setiyo Utomo Elisa Elisa Emelia Sari Endramawan, Tito Eny Suryowati evendi, evendi Fajrin Marpaung, Nurdiana Faluti, Hapifuddin Alman Fanny Roroa, Nur Alda Fety Fatimah Fitria Rachmawati Fristian, Angga Habyba, Anik Nur Haris, Emin Hasanuddin, Iskandar Hasbiah, Sitti Heni Pujiastuti Herliana, Fitria Husaini Ika Wahyu Utami Ilham, Ahmad Ilma Wulansari Hasdiansa Imam, Muhammad Khoirul Irwinsyah, Faiz Ismail, Muhammad Luthfi Istiadi Iveline Anne Marie Ivone Christiana Jaelani, Alan Kartika Bungas Kasli, Elisa Khairil Kidunga, Lyra Kusmayadi, Adi Larasati Rizky Putri Leo Van Gunawan Mahadhir, M. Saiyid Mahzum, Elmi Marpi, Yapiter Maulana Fansyuri Maulisa, Asra Moh. Shohibul Wafa Mohamad Ali Murtadho Mohtar, Lilia Ellany Muhamad Ghozali, Muhamad Muhammad Irsyad Muhammad Rifaldi, Aldi Muhammad Yusuf Affandi Muis, Andi Abd. Munir, Akmal Abdul Murni Murni Murni Musdar, Musdar Mustafidan, Ahmad Roqy mutiara mutiara Nabila, Shadrina Putri Nahampun, Rajin Najih, Muhammad Nehemia M, Frederick Ngadimin Ngadimin Nife, Kristina Noor Yasin, Muhamad Noor Yasin, Muhammad Noor, Afwan Maula Nor Huda Ali, Nor Huda Nora Azmi Novia Rahmawati Novrianda, Raju Nufan Balafif, Nufan Nur Rohmat, Yusup Nurul Fadilah Aswar Nurulwati, Nurulwati Oktarina, Maya Parwadi Moengin Pradana, Claudha Alba Pradhana, Claudha Alba Prastyo, Arya Teguh PUDJI ASTUTI Pujo Leksonowati, Nur Fitria Purba, Adi Syahputra Purnomo Budi Santoso Qonita, Niswa Rahma, Ninda Fendari Ramadhan, Fazril Ramadhani, Eka Ratna Sary Rezky Amalia Hamka Ri'fai, Faisal Ricky Djauhari Rini B Rohmat, Abdul Rozik, Mohamad Shinta Sylvia Monalisa Siswanto, Adil Soewarno Soewarno, Soewarno Sri Wulandari Sukroni Sukroni, Sukroni Supriadi Supriadi Suryana, Yunita Friscilia Susanna Susanna Syafrudin, Tomy Syamsul Rizal Sylvia Monalisa, Shinta Tamlicha, Akram Tipalahi, Ramdan Tri Setiawan Putra, Ricky Untari, Retno Wahyuni, Agus Wati, Nurul Wulandari, Hilda Yeni Sumantri Zakki Alawi Zikri, Ahmad Zulfan