ANALISIS PEMENUHAN KEWAJIBAN PERPAJAKAN PAJAK PENGHASILAN (PPh) PASAL 22 DAN PASAL 23 PADA DINAS PEMBERDAYAAN MASYARAKAT, DESA, KEPENDUDUKAN DAN PENCATATAN SIPIL PROVINSI JAWA TENGAH TAHUN 2023

Abstract

The Office of Community Empowerment, Villages, Population and Civil Registration of Central Java Province in carrying out the fulfillment of tax obligations for Income Tax (PPh) Article 22 and Article 23 is not fully in accordance with applicable tax laws and regulations. This study aims to recalculate and determine the fulfillment of tax obligations for Income Tax Article 22 and Article 23 at the Office of Community Empowerment, Village, Population and Civil Registration of Central Java Province during 2023 and compare its compliance with applicable tax laws and regulations. The type of research used is descriptive qualitative. The data used are secondary, qualitative and quantitative data with data collection methods, namely interviews and documentation. The data writing technique used is descriptive and expository. The results showed that during 2023 there were discrepancies in the calculation, collection, deduction and deposit which resulted in a difference in overpayment of Income Tax Article 22 of Rp179,639 and a difference in overpayment of Income Tax Article 23 of Rp1,716,690 and in reporting which resulted in a difference in underreporting of Income Tax Article 22 of Rp118,861 and a difference in overreporting of Income Tax Article 23 of Rp1,581,090. In addition, there is a delay in the submission of the Unified Periodic Tax Return.