ANALISIS PENGENAAN PAJAK PENGHASILAN PASAL 22 ATAS PEMBELIAN BARANG DI DINAS KOPERASI DAN UKM KABUPATEN SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Nurazizah, Nurazizah
Subject
HB Economic Theory
Datestamp
2022-11-01 02:39:03
Abstract :
This Final Project Report was prepared by Nurazizah, student identification number 1941211012, with the title "Analysis of the Imposition of Income Tax Article 22 on the Purchase of Goods at the Sukabumi Regency Cooperatives and SMEs Office " This report was prepared based on the results of research conducted by the author at the Sukabumi Regency Cooperatives and SMEs Office. Article 22 Income Tax on the purchase of goods is a tax imposed on the government treasurer, government agencies or agencies and other state institutions regarding the purchase of goods whose funds come from the APBN / APBD in the current year. This study aims to determine the analysis of the imposition of Income Tax Article 22 on the purchase of goods at the Sukabumi Regency Cooperatives and SMEs Office. The research method used by the author is descriptive qualitative. The data collection techniques used are interviews, documentation and literature studies. The results showed that the calculation and deposit of Income Tax Article 22 had been implemented properly in accordance with the Minister of Finance Regulation Number 34 / PMK.010 / 2017 and the Regulation of the Minister of Finance of the Republic of Indonesia Number 231 / PMK.03 / 2019 even though the reporting was not in accordance with applicable regulations.
This Final Project Report was prepared by Nurazizah, student identification number 1941211012, with the title "Analysis of the Imposition of Income Tax Article 22 on the Purchase of Goods at the Sukabumi Regency Cooperatives and SMEs Office " This report was prepared based on the results of research conducted by the author at the Sukabumi Regency Cooperatives and SMEs Office. Article 22 Income Tax on the purchase of goods is a tax imposed on the government treasurer, government agencies or agencies and other state institutions regarding the purchase of goods whose funds come from the APBN / APBD in the current year. This study aims to determine the analysis of the imposition of Income Tax Article 22 on the purchase of goods at the Sukabumi Regency Cooperatives and SMEs Office. The research method used by the author is descriptive qualitative. The data collection techniques used are interviews, documentation and literature studies. The results showed that the calculation and deposit of Income Tax Article 22 had been implemented properly in accordance with the Minister of Finance Regulation Number 34 / PMK.010 / 2017 and the Regulation of the Minister of Finance of the Republic of Indonesia Number 231 / PMK.03 / 2019 even though the reporting was not in accordance with applicable regulations.
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