AYUNDA, DESMAVITA DESI (2022) TINJAUAN ATAS PELAKSANAAN PEMOTONGAN/PEMUNGUTAN PAJAK OLEH BENDAHARA PEMERINTAH DI DESA PUNGGULAN. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Seluruh elemen masyarakat mempunyai peran penting dalam pemenuhan target perpajakan yang dibuat oleh pemerintah tidak terkecuali bendaharawan pemerintah. Bendaharawan pemerintah memiliki kewajiban untuk melakukan pemotongan/pemungutan, penyetoran, dan pelaporan yang berkaitan dengan Anggaran Pendapatan dan Belanja Negara (APBN) atau Anggaran Pendapatan dan Belanja Daerah (APBD), begitu juga dengan Bendahara Desa Punggulan yang memiliki kewajiban yang sama. Seluruh kewajiban perpajakan yang dilakukan oleh bendahara pemerintah harus sesuai dengan peraturan perpajakan yang berlaku. Penelitian ini memiliki tujuan untuk menyelaraskan antara penerapan kewajiban perpajakan yang dilakukan oleh Bendahara Desa Punggulan khususnya atas pemotongan/pemungutan, penyetoran, dan pelaporan PPh Pasal 4 (2), PPh Pasal 21, PPh Pasal 22, dan PPN dengan peraturan perpajakan yang berlaku serta mengetahui berbagai kendala yang dihadapi oleh wajib potong/pungut dalam melaksanakan kewajiban perpajakannya. Penelitian ini menggunakan berbagai macam metode seperti studi kepustakaan, dokumentasi, dan wawancara. Diperoleh berbagai data yang diperlukan untuk pemenuhan kebutuhan dalam melancarkan penelitian ini. Sosialisasi perpajakan rutin diberikan kepada Bendahara Desa Punggulan dengan jumlah pertemuan minimal sekali dalam satu semester. Bendahara Desa Punggulan juga telah melaksanakan kewajiban administratif berupa kepemilikan NPWP atas nama instansi pemerintah yaitu Desa Punggulan. Berdasarkan hasil penelitian yang dilakukan sesuai data yang diperoleh ditemukan berbagai ketidaksesuaian antara penerapan kewajiban pemotongan/pemungutan, penyetoran, dan pelaporan dengan peraturan perpajakan, masih terdapat keterlambatan dalam penyetoran pajak, dan pelaporan perpajakan masih menggunakan prosedur yang rumit./ All elements of society have an important role in fulfilling the tax targets made by the government, including the government treasurer. The government treasurer has the obligation to make cuts/collections, deposits, and reports related to the State Revenue and Expenditure Budget (APBN) or Regional Revenue and Expenditure Budget (APBD), as well as the Punggulan Village Treasurer who has the same obligations. All tax obligations carried out by the government treasurer must comply with the applicable tax regulations. This study has the aim of aligning the application of tax obligations carried out by the Punggulan Village Treasurer in particular for withholding/collecting, depositing, and reporting PPh Article 4 (2), PPh Article 21, PPh Article 22, and VAT with applicable tax regulations and knowing various the obstacles faced by the mandatory withholding/collection in carrying out their tax obligations. This research uses various methods such as literature study, documentation, and interviews. Obtained various data needed to fulfill the needs in conducting this research. Routine tax socialization is given to the Punggulan Village Treasurer with the number of meetings at least once a semester. The Punggulan Village Treasurer has also carried out administrative obligations in the form of ownership of a TIN on behalf of a government agency, namely Punggulan Village. Based on the results of research conducted according to the data obtained, various discrepancies were found between the implementation of withholding/collecting, depositing, and reporting obligations with tax regulations, there were still delays in paying taxes, and tax reporting still using complicated procedures.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Bendahara Pemerintah, kewajiban perpajakan, peraturan perpajakan, Government Treasurer, tax obligations, tax regulations |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.46 Tax Accounting PKN STAN Subject Area > Perpajakan |
| Divisions: | 62301 Diploma IV Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Nov 2022 05:48 |
| Last Modified: | 03 Nov 2022 05:48 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/393 |
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