Muna Raihanah, Hanifah (2023) SISTEM PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 22 OLEH BENDAHARAWAN PEMERINTAH PADA KANTOR IMIGRASI KELAS 1 NON TPI SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This writing aims to find out how the reporting system for Income Tax Article 22 Government Treasurer for the procurement of goods at the Immigration Office Class I Non TPI Serang. The Directorate General of Taxes has facilitated the tax reporting system by presenting an online tax repoting system called e-filing. The Government treasurer is required to create a billing code on the same day as payment for the delivery of goods to deposit Article 22 Periodeic SPT Income Tax and report Periodic SPT no later than 14 days after the tax period ends. The writing method used is the Descriptive Method and Approach to case studies that occurred at the Immigration Office Class I Non TPI Serang. The data used in this paper are primary and secondary data. The results of this Final Project Report show that the Immigration Office Class I Non TPI Serang in calculating, collecting and reporting Income Tax Article 22 is in accordance with the applicable Minister of Finance Regulations, namely the Minister of Finance Regulation Number 59/PMK.03/2022 concerning Amandement to Minister of Finance Regulation Number 231/PMK.03/2019 concerning Procedures for Registration and Elimination of Taxpayer Identification Numbers, Confirmation and Revocation of Taxable Entrepreneurs’Confirmation, and Withholding and/or Collection, Deposit and Reporting of Taxes for Government Agencies.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui bagaimana sistem pelaporan Pajak Penghasilan Pasal 22 Bendaharawan Pemerintah atas pengadaan barang pada Kantor Imigrasi Kelas I Non TPI Serang. Direktorat Jenderal Pajak telah memudahkan sistem pelaporan pajak dengan menghadirkan sistem pelaporan pajak online yang disebut dengan e-fiiling. Bendaharawan pemerintah wajib membuat kode biling pada hari yang sama dengan pembayaran atas penyerahan barang untuk menyetorkan SPT Masa Pajak Penghasilan Pasal 22 dan paling lambat melaporkan SPT Masa 20 hari setelah masa pajak berakhir. Metode penulisan yang digunakan adalah Metode Deskriptif dan Pendekatan terhadap studi kasus yang terjadi pada Kantor Imigrasi Kelas I Non TPI Serang. Data yang digunakan dalam penulisan ini adalah data primer dan sekunder. Hasil dari Laporan Tugas Akhir Ini menunjukkan bahwa Kantor Imigrasi Kelas I Non TPI Serang dalam melakukan pelaporan Pajak Penghasilan Pasal 22 sesuai dengan Peraturan Menteri Keuangan yang berlaku, yaitu Peraturan Menteri Keuangan Nomor 59/PMK.03/2022 Tentang Perubahan atas Peraturan Menteri Keuangan Nomor 231/PMK.03/2019 Tentang Tata Cara Pendaftaran dan Penghapusan Nomor Pokok Wajib Pajak, Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak, serta Pemotongan dan/atau Pemungutan, Penyetoran, dan Pelaporan Pajak bagi Instansi Pemerintah. | |||||||||
| Uncontrolled Keywords: | Reporting System, E-filing, Income Tax Article 22, Treasure Sistem Pelaporan, E-filing, Pajak Penghasilan Pasal 22, Bendaharawan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Mrs Hanifah Muna Raihanah | |||||||||
| Date Deposited: | 02 Aug 2023 14:15 | |||||||||
| Last Modified: | 02 Aug 2023 14:15 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27519 |
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