International Journal of Pertapsi
Vol. 1 No. 1 (2023): August 2023

The “Missing-Part” in Withholding Tax Mechanism

Charoline Cheisviyanny (Accounting Department, Faculty of Economics and Business, Universitas Negeri Padang)
Herlina Helmy (Accounting Department, Faculty of Economics and Business, Universitas Negeri Padang)
Nayang Helmayunita (Accounting Department, Faculty of Economics and Business, Universitas Negeri Padang)
Vanica Serly (Accounting Department, Faculty of Economics and Business, Universitas Negeri Padang)
Sany Dwita (Accounting Department, Faculty of Economics and Business, Universitas Negeri Padang)

Article Info

Publish Date
01 Sep 2023

Abstract

This research aims to get understanding and find the solution of the problems related to withholding tax mechanism, especially to treasurers and non-treasurers. The informants are the taxpayers who are government partners. Data was collected through interviews and document analysis. The results show the problems are related to the socialization of new policy, the new procurement platform (SIPLah), the harmful mechanism, and the unclear tax rules. The suggested solutions are to strengthen the position of DGT in withholding tax mechanism and to improve inter-ministerial synergy.

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Journal Info
International Journal of Pertapsi
Website

Abbrev

pertapsi

Publisher

Universitas Kristen Petra Surabaya

Subject

Economics, Econometrics & Finance

Description

International Journal of Pertapsi (IJP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Pertapsi-Indonesia. The aim of IJP is to provide an intellectual platform for the international scholars and to promote interdisciplinary ...