Tinjauan Pelaksanaan Pemungutan PPh Pasal 22 dan Pemotongan PPh Pasal 23 oleh Bendahara BPKPAD Kabupaten Purworejo

FADHLULLAH, VIOLIN (2022) Tinjauan Pelaksanaan Pemungutan PPh Pasal 22 dan Pemotongan PPh Pasal 23 oleh Bendahara BPKPAD Kabupaten Purworejo. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pada bulan Desember tahun 2019, dunia dihebohkan dengan ditemukannya virus COVID-19 yang kemudian ditetapkan sebagai pandemi global. Hal tersebut mengakibatkan adanya realokasi anggaran dalam rangka penanganan pandemi dan percepatan pemulihan perekonomian. Namun, pemerintah pusat maupun daerah masih dapat melakukan pengadaan barang dan jasa operasional selama masa pandemi. Dalam pengadaan tersebut, instansi pemerintah melalui bendahara pemerintah berkewajiban memungut PPh Pasal 22 dan memotong PPh Pasal 23. Salah satu instansi pemerintah yang melaksanakan kewajiban perpajakan tersebut yaitu BPKPAD Kabupaten Purworejo. Tujuan penelitian ini untuk mengetahui pelaksanaan pemungutan/pemotongan, penyetoran, dan pelaporan PPh Pasal 22 serta PPh Pasal 23 yang dilakukan oleh BPKPAD Kabupaten Purworejo. Metode penelitian yang digunakan dalam penyelesaian penelitian ini yaitu metode penelitian kepustakaan dan metode penelitian lapangan yang terdiri dari wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa objek penelitian telah melaksanakan telah melaksanakan pemungutan/pemotongan, penyetoran dan pelaporan pajak. Namun, masih terdapat kesalahan hitung besaran pajak dan juga kesalahan dalam menentukan objek pajak. Selain itu, juga terdapat keterlambatan dalam pelaporan pajak. Oleh karena itu, dibutuhkan adanya penyuluhan atau sosialisasi dan juga himbauan kepada bendahara pemerintah untuk dapat melaksanakan kewajiban perpajakannya sesuai dengan ketentuan yang berlaku./ In December 2019, the world was shocked by the discovery of the COVID-19 virus which was later designated as a global pandemic. That affected a reallocation of the budget for handling the pandemic and accelerating economic recovery. However, the central or regional governments can still procure operational goods and services during the pandemic. In this procurement, government agencies through the government treasurer are obliged to collect Income Tax Article 22 and withhold Income Tax Article 23. One of the government agencies that carry out these tax obligations is BPKPAD Purworejo Regency. The purpose of this study was to determine the implementation of the collection/withholding, deposit, and reporting of Income Tax Article 22 and Income Tax Article 23 carried out by BPKPAD Purworejo Regency. The research methods used to complete this research are library research methods and field research methods consisting of interviews, observations, and documentation. The results of the study indicate that the object of research has implemented tax collection/withholding, depositing and reporting. However, there are still errors in calculating the tax amount and also errors in determining the tax object. In addition, there are also delays in tax reporting. Therefore, there is a need for counseling or socialization as well as an appeal to the government treasurer to be able to carry out his tax obligations in accordance with applicable regulations.

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