<![CDATA[The aim of this research is to determine the implementation of taxation in managing village funds in Sampulungan village, North Galesong subdistrict, Takalar district. The data used in this research is data sourced from the Sampulungan Village Government, namely the general cash book. The data analysis technique used is a qualitative technique using data collection methods, data reduction, data presentation and drawing conclusions. The results of the research and discussion of the implementation of taxation in managing village funds in Sampulungan Village, North Galesong District, Takalar Regency, the researchers can draw the conclusion that the implementation of taxation shows that tax calculations in Sampulungan Village are in accordance with the provisions of the tax law. However, the village treasurer is late in depositing and reporting VAT, PPh article 22 and PPh article 23 which is not in accordance with tax law, because of delays in depositing and reporting taxes the village treasurer is subject to fines. The village treasurer did not pay the fine for the delay so he could be subject to sanctions in accordance with PMK of the Republic of Indonesia number 64/PMK.05/2013 article 17]]>
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