The Implementation of Income Tax Article 22 on Goods Purchased by the General Affairs Section of the Regional Secretariat of Jember Regency

Authors

  • Ahmad Farhan Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember
  • Muhammad Khoirul Imam Universitas Negeri Kiai Haji Achmad Siddiq Jember
  • Adil Siswanto Universitas Negeri Kiai Haji Achmad Siddiq Jember

DOI:

https://doi.org/10.32815/jpm.v5i2.1724

Keywords:

Tax, Income Tax Article 22, Goods Purchase, Ministry of Finance Regulation

Abstract

Purpose: This research paper aims to assess the compliance of the Regional Secretariat of Jember Regency with the Ministry of Finance Regulation 59/PMK.03/2022 on calculating, collecting, depositing, and reporting taxes on purchased goods, focusing on the implementation of Income Tax Article 22.
Method: The study uses Action Research with qualitative methods, gathering data through observations and interviews with staff in the General Affairs Section to evaluate their tax practices.
Practical Applications: Findings indicate effective calculation and collection of Income Tax Article 22 but highlight a need for clearer regulations regarding reporting Income Tax Returns (SPT). These insights can enhance tax compliance and improve public service delivery in local governance.
Conclusion: The study confirms that the General Affairs Section complies with the Ministry of Finance Regulation in calculating and collecting Income Tax Article 22. However, it identifies a regulatory gap in SPT reporting, contributing to a broader understanding of local tax compliance issues.

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Published

2024-11-26

How to Cite

Farhan, A., Imam, M. K., & Siswanto, A. (2024). The Implementation of Income Tax Article 22 on Goods Purchased by the General Affairs Section of the Regional Secretariat of Jember Regency. Jurnal Pengabdian Masyarakat, 5(2), 528–534. https://doi.org/10.32815/jpm.v5i2.1724

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