Evaluasi penerapan pajak pengahsilan pasal 22 sebelum dan saat pandemi covid-19
Abstract
In Indonesia every citizen is obliged to pay taxes. One type of income tax originating from the State APBN/APBD is income tax article 22. The purpose of this research is to find out the application of the calculation, registration, filing and SPT PPh Article 22 as well as an evaluation of the implementation of the payment of Article 22 Income Tax before and during the Covid-19 pandemic. 19. The data analysis method used in this study is a qualitative descriptive method. From the results of the inspection, the calculation of PPh Article 22 is carried out based on the Decree of the Minister of Finance Number 34/PMK.010/2017 (Ministry of Finance, 2017) concerning Registration. PPh Article 22 is correct and written according to generally accepted principles Withholding income tax article 22 is completed on time so that the submission of SPT PPh Article 22 is appropriate and with delays in reporting PPh Article 22 delays result in noncompliance with applicable provisions and result in non-compliance stability of the country's economy due to a decrease in the income of the state treasury originating from the payment of corporate taxes on import activities.
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