Jurnal Ekonomika Dan Bisnis
Vol. 4 No. 5 (2024): September - Oktober

Analisis Kepatuhan Atas Implementasi Akuntansi Perpajakan Pada Kantor Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Bogor

Pratama, Andikha Putra (Unknown)
Rahmat Mulyana Dali (Unknown)
Yudiana (Unknown)



Article Info

Publish Date
19 Sep 2024

Abstract

The research in this thesis aims to determine and analyze tax accounting compliance such as withholding and/or collection, depositing and reporting taxes at the BPKAD office of Bogor Regency in accordance with applicable regulations. This research uses a quantitative descriptive method, the data collection technique used is documentation obtained directly from the expenditure treasurer. The findings of this study indicate that the level of compliance in calculating and depositing taxes in 2022 and 2023 is 100%, while the level of compliance in tax reporting is still not optimal as seen from the compliance of tax reporting in 2022 of 81.82% and in 2023 of 91.67%. The results of this study indicate that the level of tax compliance at the BPKAD office of Bogor Regency is high but still not in accordance with the Minister of Finance Regulation Number 59 / PMK.03 / 2022 with this the author can conclude that the implementation of tax accounting at the BPKAD office of Bogor Regency is still not optimal.

Copyrights © 2024






Journal Info

Abbrev

jebs

Publisher

Subject

Economics, Econometrics & Finance

Description

JEBS : Jurnal Ekonomika Dan Bisnis Merupakan Jurnal Penelitian dan Kajian Ilmiah yang diterbitkan CV.ITTC - INDONESIA dan dikelola langsung oleh Webinar.Gratis dan Even. Penyunting menerima kiriman naskah hasil kajian dan penelitian untuk bidang ekonomi ,bisnis, manajemen, akuntansi, auditing, ...