Analisis Pemotongan dan Pemungutan Pajak Penghasilan Atas Alokasi Belanja Desa: Studi Empiris Desa Kembaran Kebumen

Authors

  • Subur Rizki Wahyuni Politeknik Keuangan Negara STAN
  • Primandita Fitriandi, S.S.T, M.S.E, M.A Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31092/jpi.v6i2.1761

Keywords:

Alokasi belanja desa, Bendahara desa, Pajak penghasilan, pemotongan pemungutan pajak

Abstract

This study aims to analyze problems faced by the village treasurer in fulfilling their tax obligations.  This research is quantitative research by analyzing taxation data and various literatures, theories, regulations, and previous studies. The results show that the implementation of the obligation to withhold and collect Income Taxes (PPh) on the allocation of goods expenditures as the realization of Permendesa Number 11 of 2019 has been carried out by the village treasurer. The income taxes are Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, and Income Tax Article 4 paragraph (2).  Even though treasurer has carried out its obligations, it turns out that there are still some errors in the calculations, such as an error in determining tax base for Income Tax Article 21 for non-sustainable employees and non-sustainable employees.  In addition, calculation error also occurs in the calculation of Income Tax Article 21 on income from government budget. In the calculation of Income Tax Article 23 and Income Tax Article 4 paragraph (2), there are still some calculation errors.  This indicates that although the treasurer has formally complied with tax compliance, it turns out that treasurer is still lacking in complying with material compliance.

References

Alingham, M. G., & Sandmo, A. (1972). Income Tax Evasion.

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Complience. Journal pf economic Literature, 818-860.

Andriana, N. (2019). Kepatuhan Bendahara Desa Dalam Memenuhi Kewajiban Perpajakan Dalam Prespektif Teori Planed Behavior. Jurnal Pajak Indonesia, 20-28.

Harjowiryono, M. (2019). Analisis faktor-faktor yang memengaruhi kepatuhan bendahara pemerintah dalam penyetoran pajak. Indonesian Treasury Review. Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 195-217.

Juliantari, N. K. A., Sudiartana, I. M., & Dicriyani, N. L. G. M. (2021). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak, Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kantor Samsat Gianyar. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1). https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1686

Laksono, B. B., & Subowo, S. (2014). Pengaruh Pajak Daerah, Retribusi Daerah, Dau, dan DAK Terhadap Belanja Daerah. Accounting Analysis Journal, 3(4).

Nelwan, T. S. (2013). Evaluasi Pemotongan, Penyetoran Dan Pelaporan Pph Pasal 23 Pada Bank Prisma Dana Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis, dan Akuntansi, 1(3).

Resmi. (2011). Perpajakan Teori dan Kasus. Salemba Empat.

Runtuwarow, R., & Elim, I. (2016). Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 21 Atas Gaji Pegawai Negeri Sipil Pada Dinas Perkebunan Provinsi Sulawesi Utara. Jurnal Riset Ekonomi, Manajemen, Bisnis, dan Akuntansi, 4(1).

Sekretaris Kabinet. 3 Fokus Dana Desa 2020: Desa Aman Covid, PKT Desa, dan BLT Dana Desa. https://setkab.go.id/3-fokus-dana-desa-2020-desa-aman-covid-pkt-desa-dan-blt-dana-desa/. Diakses 8 September 2022.

Sudrajat, A., & Ompusunggu, A. P. (2015). Pemanfaatan teknologi Informasi, Sosialisasi Pajak, Pengetahuan Perpajakan, dan Kepatuhan Pajak. Jurnal Riset Akuntansi & Perpajakan (JRAP), 2(02), 193–202. https://doi.org/10.35838/jrap.2015.002.02.17

Supadmi, N. L. (2009). Analisis faktor-faktor yang memengaruhi kepatuhan pajak bendahara desa di Kota Batu. Jurnal Ilmiah Akuntansi dan Bisnis, 1-14.

Susilawati, R. (2021). Pelaporan Pajak Penghasilan Pasal 22 Atas Pengadaan Barang Oleh Bendaharawan Pemerintah (Studi Kasus Badan Kesatuan Bangsa dan Politik Kota Bandung). Jurnal Ekonomi dan Bisnis, 4(1).

Winata, I. K., Tinangon, J. J., & Afandi , D. (2022). Analisis Perhitungan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 22 Atas Pengadaan Barang Pada Dinas Pekerjaan Umum dan Penataan Ruang Daerah Sulawesi Utara. Jurnal LPPM Bidang EkoSosBudKum, 545-554.

Yusuf, A. M. (2016). Metode penelitian kuantitatif, kualitatif & penelitian gabungan. Prenada Media.

Downloads

Published

2022-11-30

How to Cite

Wahyuni, S. R., & Fitriandi, S.S.T, M.S.E, M.A, P. (2022). Analisis Pemotongan dan Pemungutan Pajak Penghasilan Atas Alokasi Belanja Desa: Studi Empiris Desa Kembaran Kebumen. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2), 225–234. https://doi.org/10.31092/jpi.v6i2.1761

Issue

Vol. 6 No. 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat

Section

Artikel

License

Copyright (c) 2022 Subur Rizki Wahyuni, Primandita Fitriandi, S.S.T, M.S.E, M.A

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.