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All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Nur Winda Amalia
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Economics, Econometrics & Finance Education Other

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ANALISIS MEKANISME PENERAPAN PPH 22 PADA KANTOR BPKPAD KOTA BANJARMASIN Nur Winda Amalia; Fatimah; Sustinah Limarjani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.117

Abstract

This study aims to analyze the implementation of the collection, deposit, and reporting of Income Tax (PPh) Article 22 by the BPKPAD of Banjarmasin City. The method used is descriptive with a qualitative and quantitative approach, based on direct observation, documentation, and interviews with the expenditure treasurer of the relevant agency. The results of the study show that although the mechanism for collecting and depositing PPh 22 is in accordance with the provisions of PMK No. 34/PMK.010/2017, there are still delays in reporting through e-Bupot Unifikasi. These findings indicate the need to strengthen internal supervision and improve the technical understanding of tax reporting by officials. This study is expected to serve as an evaluative reference for government agencies in optimizing fiscal compliance
Co-Authors Fatimah Sustinah Limarjani