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All Journal Asian Journal of Applied Business and Management (AJABM)
Marvelonita Esther Aras
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management

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Analysis of Income Tax Accounting Treatment Article 22 for Procurement of Goods at the North Minahasa Education Service Marvelonita Esther Aras; Inggriani Elim; Syermi S. E. Mintalangi
Asian Journal of Applied Business and Management Vol. 2 No. 3 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v2i3.5760

Abstract

In Indonesia, tax is an obligation that must be paid by every citizen. One type of income tax collected by the government originating from the APBN/APBD is Income Tax Article 22. This study aims to analyze the accounting treatment of Income Tax Article 22 at the North Minahasa Education Office. The data analysis method used in this research is a qualitative descriptive method. The results of the study show that the calculation of Article 22 Income Tax on the purchase of goods has been carried out properly in accordance with Minister of Finance Regulation Number 34/PMK.010/2017, for the recording of Article 22 Income Tax has been recorded correctly and in accordance with generally accepted principles. The deposit of Article 22 Income Tax has been carried out on time and the Article 22 Income Tax reporting has not been delayed so that it complies with applicable regulations.
Co-Authors Inggriani Elim Syermi S. E. Mintalangi