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

Ahmad Farhan; Muhammad Khoirul Imam; Adil Siswanto

doi:10.32815/jpm.v5i2.1724

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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