?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=MEKANISME+PEMUNGUTAN+DAN+PENYETORAN+PAJAK+PENGHASILAN+PASAL+22+ATAS+PEMBELIAN+BARANG+BELANJA+MODAL+PADA+KANTOR+WILAYAH+BADAN+PERTANAHAN+NASIONAL+PROVINSI+LAMPUNG&rft.creator=DIMAS++%2C+SHOFIUL+HUDA&rft.subject=330+Ekonomi&rft.description=Pemerintahan+Negara+Republik+Indonesia+berupaya+meningkatkan+pendapatan+nasional+melalui+berbagai+sektor%2C+termasuk+pajak.+Pajak+penghasilan+pasal+22+(PPh+pasal+22)+merupakan+pajak+yang+dikenakan+pada+pembelian+barang+belanja+modal+dan+dipungut+oleh+bendahara+pemerintah.+Kantor+Wilayah+Badan+Pertanahan+Nasional+Provinsi+Lampung%2C+sebagai+instansi+pemerintah+yang+bergerak+di+bidang+pertanahan+dan+perpajakan%2C+telah+dilakukan+pemungutan+PPh+pasal+22+atas+pembelian+barang+belanja+modal.+Pelaksanaan+Praktik+Kerja+Lapangan+(PKL)+dilaksanakan+pada+Kantor+Wilayah+Badan+Pertanahan+Nasional+Provinsi+Lampung+dari+tanggal+9+Januari+2024+hingga+29+Februari+2024%2C+dengan+tujuan+mempraktekan+teori+perpajakan+dalam+dunia+kerja.+Pemungutan+PPh+pasal+22+dilakukan+oleh+bendahara+setiap+pelaksanaan+pembayaran+atas+penyerahan+barang+dengan+jumlah+pembelian+di+atas+Rp.+1.000.000%2C00.+Penyetoran+dilakukan+pada+hari+yang+sama+dengan+pelaksanaan+pembayaran+menggunakan+Surat+Setoran+Pajak+(SSP)+rangkap+5+yang+dikirim+ke+kantor+Pos.+SSP+terdiri+dari+lima+lembar+untuk+arsip+wajib+pajak+rekanan%2C+KPPN%2C+KPP+Pratama%2C+kantor+pos%2C+dan+arsip+wajib+pungut+atau+pihak+lain.+Penulis+memperoleh+kesimpulan+bahwa+mekanisme+pemungutan+dan+penyetoran+PPh+pasal+22+di+Kantor+Wilayah+Badan+Pertanahan+Nasional+Provinsi+Lampu+ng+sudah+sesuai+dengan+undang-undang+yang+berlaku%2C+walaupun+ada+kesulitan+dalam+meminta+data+mengenai+pemungutan+dan+penyetoran+pajak.+Penulis+juga+memberikan+saran+untuk+menjaga+kepatuhan+perpajakan+agar+tidak+terkena+sanksi+administrasi+karena+keterlambatan+pembayaran+atau+penyetoran.%0D%0A%0D%0AKata+Kunci%3A+Pajak+Penghasilan%2C+Pasal+22%2C+Provinsi+Lampung%0D%0A%0D%0AThe+Government+of+the+Republic+of+Indonesia+seeks+to+increase+national+income+through+various+sectors%2C+including+taxes.+Income+tax+article+22+(PPh+article+22)+is+a+tax+imposed+on+the+purchase+of+capital+expenditure+goods+and+collected+by+the+government+treasurer.+The+Regional+Office+of+the+National+Land+Agency+of+Lampung+Province%2C+as+a+government+agency+engaged+in+land+and+taxation%2C+has+collected+Income+Tax+Article+22+on+the+purchase+of+capital+expenditure+items.+The+implementation+of+Field+Work+Practices+(PKL)+was+carried+out+at+the+Regional+Office+of+the+National+Land+Agency+of+Lampung+Province+from+January+9%2C+2024+to+February+29%2C+2024%2C+with+the+aim+of+practicing+taxation+theory+in+the+world+of+work.+The+collection+of+Income+Tax+Article+22+is+carried+out+by+the+treasurer+every+time+payment+is+made+for+the+delivery+of+goods+with+a+purchase+amount+above+Rp.+1%2C000%2C000.00.+Deposits+are+made+on+the+same+day+as+the+payment+is+made+using+a+Tax+Payment+Slip+(SSP)+in+duplicate+5+sent+to+the+Post+office.+SSP+consists+of+five+sheets+for+the+archives+of+the+counterparty+taxpayer%2C+KPPN%2C+KPP+Pratama%2C+post+office%2C+and+archives+of+the+collector+or+other+parties.+The+author+concludes+that+the+mechanism+for+collecting+and+depositing+Income+Tax+Article+22+at+the+Regional+Office+of+the+National+Land+Agency+of+Lampu+ng+Province+is+in+accordance+with+applicable+laws%2C+although+there+are+difficulties+in+requesting+data+regarding+tax+collection+and+deposit.+The+author+also+provides+suggestions+for+maintaining+tax+compliance+so+as+not+to+be+subject+to+administrative+sanctions+due+to+late+payment+or+deposit.%0D%0A%0D%0AKeywords%3A+Income+Tax%2C+Article+22%2C+Lampung+Province%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-10-07&rft.type=Diploma%2FTugas+Akhir&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81062%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81062%2F2%2F2.%2520TUGAS%2520AKHIR%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81062%2F3%2F3.%2520TUGAS%2520AKHIR%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++DIMAS+%2C+SHOFIUL+HUDA++(2024)+MEKANISME+PEMUNGUTAN+DAN+PENYETORAN+PAJAK+PENGHASILAN+PASAL+22+ATAS+PEMBELIAN+BARANG+BELANJA+MODAL+PADA+KANTOR+WILAYAH+BADAN+PERTANAHAN+NASIONAL+PROVINSI+LAMPUNG.++%5BDiploma%2FTugas+Akhir%5D+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F81062%2F