Jurnalku
Vol 1 No 2 (2021): Juni 2021

PEMUNGUTAN/PENYETORAN PAJAK TRANSAKSI BENDAHARA PENGELUARAN KANTOR “X” MENGGUNAKAN INTERNET BANKING : -

joko sumantri (Politeknik Keuangan Negara STAN)
Fadhil Muhammad Hartomo (KPPN Tual Ditjen Perbendaharaan)



Article Info

Publish Date
18 Nov 2021

Abstract

This study aims to determine the implementation of the tasks performed by the Expenditure Treasure of “X” Office in collecting and depositing taxes using Internet Banking and the constraints experienced. By using an exploratory method, it is known that the Expenditure Treasure of “X” Office has carried out his duties in accordance with the applicable regulations. However, during the research, it was found that there was a time when the tax collection on VAT (Value Added Tax) carried out by the Expenditure Treasure of “X” Office according to PMK Number 231/PMK.03/2019 was not implemented on time. The imposition of VAT on purchases of goods above Rp2,000,000 (two million rupiah) was implemented in June 2020 which should have started April 1, 2020. Meanwhile, in carrying out the task of depositing taxes by the Expenditure Treasure of “X” Office, server down problems and system errors still often occur at the beginning of the month and towards the end of the fiscal year. Keywords : Internet Banking, exploratory, Expenditure Treasure of “X” Office, tax payment

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Journal Info

Abbrev

jurnalku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnalku merupakan media penyebarluasan hasil penelitian di keuangan umum, termasuk, namun tidak terbatas pada topik ekonomi, bisnis, keuangan, manajemen, akuntansi, kebijakan publik, dan keuangan umum lainnya. Jurnalku terbit empat kali dalam ...