ANALISIS PENERAPAN, PERHITUNGAN, PEMBAYARAN DAN PELAPORAN PPH PASAL 22 ATAS PEMBELIAN BARANG

Abstract

This study aims to analyze the application of the calculation, payment and reporting of Article 22 Income Tax on the purchase of goods by the Central Government Expenditure Treasurer, namely the Directorate General of Legislation for Fiscal Year 2019. The research method used is descriptive qualitative with data collection techniques in the form of interviews and documentation. This study uses secondary data sources taken from data that has been published by government institutions, namely the Directorate General of Legislation under the auspices of the Ministry of Law and Human Rights of the Republic of Indonesia. Data analysis techniques include data collection, compilation of information, and drawing conclusions. The results of this study indicate that the application of the calculation, payment, and reporting of Income Tax Article 22 on the purchase of goods by the Government Expenditure Treasurer at the Directorate General of Legislation and Regulations has not been implemented in accordance with the Regulation of the Minister of Finance Number 34/PMK.010/2017 concerning Collection of Income Tax Article 22 in connection with Payment for Delivery of Goods and Activities in the Import Sector or Business Activities in Other Fields.