Tinjauan atas Pemotongan, Pemungutan, Penyetoran, dan Pelaporan Pajak Penghasilan oleh Bendahara MTs Negeri 1 Yogyakarta

DEWANJAYA, ADHINDA NOVIA (2022) Tinjauan atas Pemotongan, Pemungutan, Penyetoran, dan Pelaporan Pajak Penghasilan oleh Bendahara MTs Negeri 1 Yogyakarta. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Karya Tulis ini bertujuan untuk meninjau pelaksanaan pemotongan, pemungutan, penyetoran, dan pelaporan pajak penghasilan, kesesuaian terhadap peraturan yang berlaku, kepatuhan bendahara dalam melaksanakan kewajiban perpajakan, serta kendala yang dihadapi oleh Bendahara MTs Negeri 1 Yogyakarta. Metode pengumpulan data yang digunakan yaitu metode studi kepustakaan, metode wawancara, dan metode dokumentasi. Hasil penelitian menunjukkan bahwa Bendahara MTs Negeri 1 Yogyakarta telah melaksanakan kewajibannya untuk memotong, memungut, dan menyetorkan PPh Pasal 21 dan PPh Pasal 22 dengan cukup baik sesuai peraturan perpajakan yang berlaku. Bendahara MTs Negeri 1 Yogyakarta termasuk salah satu bendahara pemerintah yang patuh dalam hal melakukan penyetoran PPh Pasal 21 dan PPh Pasal 22. Namun, dalam hal pelaporan belum bisa dikatakan demikian. Adapun kendala yang dihadapi oleh Bendahara MTs Negeri 1 Yogyakarta yaitu human error yang berakibat pada kesalahan perhitungan dan ketidakpahaman bendahara dalam melakukan pelaporan pajak penghasilan. Hal tersebut dikarenakan tidak dimilikinya pendidikan teknis brevet dan belum pernah mengikuti sosialisasi mengenai kewajiban perpajakan. / This paper aims to review the implementation of withholding, collecting, depositing, and reporting income tax, compliance with applicable regulations, the compliance of the treasurer in carrying out tax obligations, as well as the obstacles faced by the Treasurer of MTs Negeri 1 Yogyakarta. The data collection method used is the literature study method, the interview method, and the documentation method. The results showed that the Treasurer of MTs Negeri 1 Yogyakarta had carried out its obligations to withhold, collect, and deposit PPh Article 21 and PPh Article 22 quite well according to the applicable tax regulations. The treasurer of MTs Negeri 1 Yogyakarta is one of the government treasurers who is obedient in terms of depositing Income Tax Article 21 and Income Tax Article 22. However, in terms of reporting, this cannot be said. The obstacles faced by the Treasurer of MTs Negeri 1 Yogyakarta are human errors which result in miscalculations and the treasurer's misunderstanding in reporting income taxes. This is because he does not have a brevet technical education and has never participated in socialization regarding tax obligations.

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