Tinjauan Pemenuhan Kewajiban Pemungutan PPh Pasal 22 dan PPN oleh Bendahara Puskesmas Bangilan Kabupaten Tuban

MUBINA, DAFA FATHAN (2022) Tinjauan Pemenuhan Kewajiban Pemungutan PPh Pasal 22 dan PPN oleh Bendahara Puskesmas Bangilan Kabupaten Tuban. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi virus COVID-19 sejak tahun 2020 telah memberikan dampak multisektor yang signifikan bagi semua negara, terutama sektor kesehatan di Indonesia. Pusat Kesehatan Masyarakat (Puskesmas) merupakan salah satu fasilitas kesehatan pemerintah yang dapat dimanfaatkan oleh masyarakat. Selain memberikan pelayanan kesehatan, Puskesmas juga merupakan instansi pemerintah yang memiliki kewajiban perpajakan. Oleh karena itu, melalui penulisan Karya Tulis Tugas Akhir ini penulis melakukan peninjauan terkait pemenuhan kewajiban pemungutan PPh Pasal 22 dan PPN oleh Bendahara Puskesmas Bangilan Kabupaten Tuban serta kendala yang dihadapi bendahara dalam melaksanakan kewajibannya. Ruang lingkup penelitian dibatasi pada pemenuhan kewajiban pemungutan PPh Pasal 22 dan PPN oleh Bendahara Puskesmas Bangilan tahun 2021. Penelitian ini merupakan penelitian kualitatif yang memperoleh data melalui metode kepustakaan dan metode penelitian lapangan dengan instrumen penelitian meliputi wawancara dan observasi. Narasumber yang diambil dalam penelitian adalah Bendahara Puskemas Bangilan dan Kepala Tata Usaha Puskesmas Bangilan. Adapun hasil penelitian menunjukkan bahwa Bendahara Puskesmas Bangilan telah melaksanakan pemungutan PPh Pasal 22 dan PPN. Namun, masih terdapaat kesalahan perhitungan dan objek pemungutan PPN oleh Bendahara Puskesmas Bangilan. Selain itu, Bendahara Puskesmas Bangilan juga tidak melakukan pelaporan SPT Masa PPh Pasal 22 dan PPN yang diakibatkan kurangnya sosialisasi terkait perpajakan oleh KPP Pratama Tuban. /The COVID-19 virus pandemic since 2020 has had a significant multi-sectoral impact on all countries, especially the health sector in Indonesia. The Community Health Center (Puskesmas) is one of the government health facilities that can be utilized by the community. In addition to providing health services, Puskesmas are also government agencies that have tax obligations. Therefore, through the writing of this Final Project, the author conducts a review regarding the fulfillment of the obligation to collect Income Tax Article 22 and VAT by the Treasurer of the Bangilan Health Center, Tuban Regency and the obstacles faced by the treasurer in carrying out his obligations. The scope of the research is limited to fulfilling the obligation to collect Income Tax Article 22 and VAT by the Treasurer of the Bangilan Health Center in 2021. This research is a qualitative research that obtains data through library methods and field research methods with research instruments including interviews and observations. The resource persons taken in this study were the Treasurer of the Bangilan Health Center and the Head of Administration of the Bangilan Health Center. The results of the study indicate that the Treasurer of the Bangilan Health Center has carried out the collection of Article 22 PPh and VAT. However, there are still miscalculations and objects of VAT collection by the Bangilan Health Center Treasurer. In addition, the Bangilan Health Center treasurer also did not report the Periodic Income Tax Return of Article 22 and VAT due to the lack of socialization related to taxation by the Tuban KPP Pratama.

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