<![CDATA[Income tax allocation for village expenditure in Pelem village is the most important aspect in the development and empowerment of the village. Along with the government's attention to regional development, especially at the village level. The understanding of tax as a main source of income for the allocation of village expenditure is relevant. Every village government has governance in carrying out administrative activities, one of which is governance over the collection and withholding of income tax. The purpose of this research is to find out how the process of collecting and withholding income tax on village expenditure allocations and the realization of the implementation of good administrative governance, namely with the principles good governance. This research was conducted at the Pelem Village Office, Pare District, Kediri Regency using primary data. The data analysis technique used is qualitative data analysis. Based on the results of the analysis, it was found that tax collection and deductions on village expenditure allocations had been carried out well, but there were several errors in the tax rates imposed and from the results of the triangulation method on the realization of the principle good governance The Pelem Village Office has not fully implemented the principles good governance. Pajak penghasilan alokasi belanja desa di desa Pelem merupakan suatu aspek terpenting dalam pengembangan dan pemberdayaan desa tersebut. Seiring dengan perhatian pemerintah dalam pembangunan daerah, terutama pada tingkat desa. Adanya pemahaman pajak sebagai suatu sumber pendapatan utama terhadap alokasi belanja desa menjadi suatu yang relevan. Pada setiap pemerintahan desa memiliki tata kelola dalam melakukan kegiatan administrasi salah satunya yaitu tata kelola atas pemungutan dan pemotongan pajak penghasilan. Tujuan dari penelitian ini untuk mengetahui bagaimana proses pemungutan serta pemotongan pajak penghasilan atas alokasi belanja desa serta terwujudnya penerapan tata kelola administrasi yang baik yaitu dengan prinsip good governance. Penelitian ini dilakukan pada Kantor Desa Pelem Kecamatan Pare Kabupaten Kediri dengan menggunakan data primer. Teknik analisis data yang digunakan adalah analisis data kualitatif. Berdasarkan hasil analisis yang ditemukan bahwa pemungutan dan pemotongan pajak atas alokasi belanja desa sudah dilakukan dengan baik namun terdapat beberapa kekeliruan dalam tarif pajak yang dikenakan dan dari hasil metode trianggulasi atas terwujudnya prinsip good governance Kantor Desa Pelem belum sepenuhnya menerapkan prinsip good governance.]]>
Copyrights © 2024
