Rizky, Dede Maulana (2023) PROSEDUR PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG PADA KEMENTERIAN SOSIAL RI. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of writing this Final Project Report is to find out how the process of collecting Income Tax (PPh) Article 22 on the Procurement of Goods at the Indonesian Ministry of Social Affairs. Writing this Final Project Report uses the Descriptive Method by explaining and describing the collection of Article 22 PPh, the type of data obtained directly from the Indonesian Ministry of Social Affairs. The data collection technique used by the author is to study and observe documents and interviews where the author asks the Treasurer of the Finance Bureau of the Ministry of Social Affairs of the Republic of Indonesia regarding the writing of this Final Project. Based on the results of observations obtained during the internship activities it is known that the collection of Article 22 Income Tax on the Procurement of Goods whose funds come from the State Revenue and Expenditure Budget (APBN) is subject to a rate of 1.5% of the purchase price. Collections are carried out by the Budget User Authority (KPA) or the Payment Order Issuing Officer who is delegated by KPA, for Direct Payments (LS) and the Spending Treasurer for payments made with the money supply mechanism (UP). The collection carried out is in accordance with Minister of Finance Regulation Number 34/PMK.010/2017 concerning Collection of PPh Article 22 in connection with Payment for Delivery of Goods and the Import Sector or Business Activities in Other Fields.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui bagaimana proses pemungutan Pajak Penghasilan (PPh) Pasal 22 atas Pengadaan Barang pada Kementerian Sosial RI. Penulisan Laporan Tugas Akhir ini menggunakan Metode Deskriptif dengan menjelaskan dan menggambarkan tentang pemungutan PPh Pasal 22, jenis data yang diperoleh langsung dari Kementerian Sosial RI. Teknik pengumpulan data yang digunakan penulis adalah mempelajari dan mengamati dokumen dan wawancara dimana penulis bertanya kepada Bendahara Biro Keuangan Kementerian Sosial RI yang terkait tentang penulisan Tugas Akhir ini. Berdasarkan hasil pengamatan yang diperoleh selama kegiatan magang diketahui bahwa pemungutan Pajak Penghasilan Pasal 22 atas Pengadaan Barang yang dananya berasal dari Anggaran Pendapatan Belanja Negara (APBN) yang dikenakan tarif sebesar 1,5% dai harga pembelian. Pemungutan dilakukan oleh Kuasa Pengguna Anggaran (KPA) atau Pejabat Penerbit Surat Perintah Membayar yang diberi delegasi oleh KPA, untuk Pembayaran Langsung (LS) dan Bendahara Pengeluaran untuk pembayaran yang dilakukan dengan mekanisme uang persediaan (UP). Pemungutan yang dilakukan sudah sesuai dengan Peraturan Menteri Keuangan Nomor 34/PMK.010/2017 Tentang Pemungutan PPh Pasal 22 sehubungan dengan Pembayaran Penyerahan Barang dan Bidang Impor atau Kegiatan Usaha di Bidang Lain. | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Pemungutan, PPh, Pengadaan Barang Keywords: Collection, Income Tax, Procurement of Goods | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Dede Maulana Rizky | |||||||||
| Date Deposited: | 23 May 2023 09:16 | |||||||||
| Last Modified: | 23 May 2023 09:16 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/23939 |
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