Tinjauan atas Pelaksanaan Kewajiban Pemungutan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 22 oleh Bendahara RSUX X Palembang

PATRIA, MUHAMMAD FARHAN RIZKY (2022) Tinjauan atas Pelaksanaan Kewajiban Pemungutan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 22 oleh Bendahara RSUX X Palembang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui tingkat kepatuhan Bendahara dalam melaksanakan kewajiban pemungutan, penyetoran ,dan pelaporan Pajak Penghasilan Pasal 22 oleh RSUX X Palembang di tahun 2021 serta mengetahui kendala, kesalahan dan solusi yang diambil dalam meningkatkan kepatuhan Bendahara tersebut. Metode yang digunakan dalam penelitian ini adalah metode studi kepustakaan, wawancara dan dokumentasi. Metode studi kepustakaan dilakukan dengan mengumpulkan data berupa peraturan perundangundangan, buku, jurnal, penelitian terdahulu ,dan informasi lainnya yang berkaitan dengan pemotongan atau pemungutan Pajak Penghasilan Pasal 22 oleh Bendahara. Metode wawancara dilakukan dengan mewawancarai Bendahara yang melaksanakan kewajiban Pajak Penghasilan Pasal 22 di RSUX X Palembang. Metode dokumentasi dilakukan dengan melihat data sekunder terkait dengan kewajiban pemungutan Pajak Penghasilan Pasal 22. Hasil penelitian menunjukkan tingkat kepatuhan pemungutan dan penyetoran Pajak Penghasilan Pasal 22 oleh Bendahara RSUX X Palembang selama tahun 2021 berada pada rentang 55% - 80%. Tingkat kepatuhan penyetoran dan pelaporan tersebut dipengaruhi beberapa faktor seperti kendala waktu pencairan dana dan pemahaman serta kesadaran Bendahara atas kewajibannya. Namun, RSUX X Palembang tidak melaksanakan kewajiban pelaporan Pajak Penghasilan Pasal 22 karena ketidaktahuan Bendahara dalam pelaksanaan pelaporan Pajak Penghasilan Pasal 22./ This research was conducted to know the Treasurer’s level of compliance in carrying out the obligations of collecting, depositing, and reporting Income Tax Article 22 by RSUX X Palembang in 2021 and knowing the obstacles, errors, and solutions taken in improving the compliance of the Treasurer. The method used in this research is literature study, interviews, and documentation. The literature study method is carried out by collecting data in the form of laws and regulations, books, journals, previous research, and other information related to the withholding or collection of Income Tax Article 22 by the Treasurer. The interview method was conducted by interviewing the Treasurer who carried out Income Tax Article 22 obligations at RSUX X Palembang. The documentation method is carried out by looking at secondary data related to the obligation to collect Income Tax Article 22. The results show that the level of compliance with the collection and deposit of Income Tax Article 22 by the Treasurer of RSUX X Palembang during 2021 is 55% - 80%. The level of compliance with deposits and reporting is influenced by several factors, such as time constraints for disbursement of funds and the understanding and awareness of the Treasurer of his obligations. However, RSUX X Palembang did not carry out the obligation to report Income Tax Article 22 due to the Treasurer's ignorance in the implementation of Income Tax Article 22 reporting.

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