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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Keuangan dan Akuntansi Terapan (KUAT)
Antonius Ragil Kuncoro
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Engineering Social Sciences

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Pelaksanaan Kewajiban Perpajakan Bendahara Desa Agus Bandiyono; Antonius Ragil Kuncoro
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 3 No 2 (2021): Edisi November
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.208 KB) | DOI: 10.31092/kuat.v3i2.1418

Abstract

Kurangnya pemahaman bendahara desa terkait kewajiban perpajakan atas penggunaan dana desa menjadi alasan kuat bagi tim pengabdian masyarakat dari PKN STAN untuk melakukan pendampingan atas pelak­sanaan kewajiban perpajakan bendahara desa, khususnya di Desa Pangkat, Kecamatan Jayanti, Kabupaten Tangerang. Dengan adanya pendampingan ini, diharapkan bendahara desa dapat menjalankan kewajiban perpajakan­nya dengan baik sehingga akan mendukung upaya pencapaian target penerimaan negara dari sektor perpajakan. Berdasarkan hasil pengabdian kepada masyarakat di Desa Pangkat, Kecamatan Jayanti, Kabupaten Tangerang dapat disampaikan bahwa: Secara umum bendahara desa telah melakukan kewajiban perpajakan terkait pemotongan/pemungutan dan penyetoran; Penghitungan pajak yang dipotong/dipungut dilakukan menggunakan bantuan aplikasi SISKEUDES; Bendahara Desa belum pernah membuat bukti potong/pungut maupun menyampaikan pelaporan berupa SPT Masa ke KPP Pratama Tiga Raksa.
Analisis Pemenuhan Kewajiban Pajak Penghasilan Pasal 22 Bendahara Dinas Kesehatan Kabupaten Ogan Komering Ilir Melati Mustika Arditia; Antonius Ragil Kuncoro
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1846

Abstract

Income Tax Article 22 is one type of tax that is collected using the withholding system method. The success of this withholding system method is highly dependent on a third party appointed as the withholding agent or tax collector. This study aims to evaluate the implementation of Income Tax Article 22 duty of Treasurer of Ogan Komering Ilir district health office based on tax regulation in the year of evaluation, identify, and promote solutions to overcome the obstacle. This study used exploratory qualitative approach. Data was obtained by literature study, documentation, and semi-structured interview. The results showed that implementation of Income Tax Article 22 duty of Treasurer of Ogan Komering Ilir district health was not fully compatible with tax regulation. Major obstacle of the incompatibility was lack of understanding of the treasurer regarding the obligation to report income tax article 22 caused by lack of socialization and tax information among related parties, especially tax authority.
Tinjauan Kepatuhan Kewajiban Pajak Penghasilan UMKM Kuliner Malam di Wilayah KPP Pratama Madiun Salsabela Sakina Sukma; Antonius Ragil Kuncoro
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1848

Abstract

This study aims to review and observe the income tax compliance of night culinary Micro, Small, and, Medium Enterprise (MSMEs) in KPP Pratama Madiun area, including the motives behind their compliance or non-compliance and the obstacles and solutions made by KPP Pratama Madiun in terms of taxing night culinary MSMEs. This study uses a descriptive qualitative research method. The results of this study indicate that the level of compliance of night culinary MSMEs is very low, only one from eight performs the obligation to register, pay, and report tax. The motives that influence non-compliance are generally due to the lack of understanding and many entrepreneurs want to fulfill their tax obligations if there is social equality for all similar enterprises, while for obedient taxpayers it is generally due to internal motivation. In terms of the obstacles faced by KPP Pratama Madiun is the lack of awareness of entrepreneurs, therefore the tax authorities tried to approach by increasing activities in the field.
Co-Authors Agus Bandiyono Melati Mustika Arditia Salsabela Sakina Sukma