Evaluasi Kepatuhan Perpajakan Pengadaan Barang dan Jasa Dispendukcapil Kabupaten Malang
DOI:
https://doi.org/10.61754/juralinus.v3i2.153Keywords:
Pengadaan barang dan jasa, PPh Pasal 22, PPh Pasal 23, PPN, Procurement of goods and services, Income Tax Article 22, Income Tax Article 23, Value Added Tax (VAT)Abstract
Reseach evaluates tax compliance in the procurement of goods and services at the Department of Population and Civil Registration of Malang Regency, specifically concerning the calculation, remittance, and reporting of Income Tax Article 22, Article 23, and Value Added Tax (VAT). The research focuses on a local government institution obligated to fulfill tax duties in accordance with prevailing regulations. This applied research employs an exploratory method using interviews, observations, and documentation based on the 2023 procurement budget reports. In general, tax reporting procedures complied with regulations through the DJP Online system, supported by Bank Jatim as the reporting intermediary. However, several discrepancies were identified, such as misclassification of income tax on printed material procurement, inaccurate daily transaction recording, and inconsistencies in payment and remittance dates. Tax remittance occasionally exceeded the ideal post-completion period. Technical issues also occurred during reporting via the Coretax DJP system, particularly delays and data entry errors. Contributes to improving the accuracy of tax administration in local government entities. It is recommended that treasurers exercise greater care in classifying tax objects and strengthen coordination with the Regional Financial and Asset Agency (BKAD) to ensure smooth digital tax reporting. The findings underscore the importance of enhancing human resource capacity and leveraging information technology to support optimal public sector tax compliance.
References
Abbas, Y. E. (2022). Analysis of the calculation implementation of article 22 income tax collection on the procurement of goods at pt usfatindo by the expenditure treasurer. Maqdis : Jurnal Kajian Ekonomi Islam, 7(2), 116. https://doi.org/10.15548/maqdis.v7i2.378
Akbar, A. N., Amiruddin, & Tjan, J. S. (2022). Analisis perhitungan, pemungutan, pelaporan Pajak Penghasilan Pasal 22 atas belanja barang dan belanja modal pada RSUP Dr. Tadjuddin Chalid Makassar. Journal of Accounting and Finance, 3(2), 86-98. https://pasca-umi.ac.id/index.php/jaf/article/view/1001.
Damarwati, I., & Gunardi. (2022). Analisis penerapan PPN dan PPH Pasal 22 atas pengadaan barang di Balai Jembatan Kementrian PUPR. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(2), 890-904. DOI: 10.47467/alkharaj.v5i3.1469
Fitriani, N., Ramlan, R., Fajar, G. N., & Dianto, A. (2024). Application Of Vat Calculations, PPh Article 22, and PPh Article 23 On the Procurement of Goods/Services. Electronic Business Management and Technology Journal, 2(1), 22–32. https://doi.org/10.55208/ebmtj.v2i1.137
Hudin, M., & Fransisca, S. (2023). Pengaruh penerapan perpajakan terhadap dana desa pada Kantor Desa Surya Adi Kecamatan Mesuji Oki. Jurnal Bina Akuntansi, 10(2), 400-417. DOI: 10.52859/jba.v10i2.391.
Kasim, C., V., L., & Ilat, V. (2016). Perhitungan, Pemungutan dan Penyetoran Pajak pengahasilan (PPh) Pasal 22 Atas Belanja Barang Pada Korem 131 Santiago Manado. Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(1), 546-557. http://ejournal.unsrat.ac.id/index.php/emba/article/view/11713
Mardawani. 2020. Praktis Penelitian Kualitatif. Yogyakarta: Deepublish.
Pesak, P. J., Miran, M., Gazali, A., & Salindeho, A. (2024). Penerapan Pajak Pertambahan Nilai 11% Dan Pendapatan Usaha Mikro Kecil Menengah Di Kota Bitung. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 885–892. https://doi.org/10.53494/jira.v10i2.659
Putra, I. L. (2022). Pengaruh Financial Pressure, Stability dan Target terhadap Financial Statement Fraud. Ristansi: Riset Akuntansi, 3(2), 190-202.
Putra, I. L., Fauzi, I. S., & Puspitasari, P. (2024, April). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. In Forum Manajemen (Vol. 22, No. 1, pp. 51-68).
Putra, I. L., Puspitasari, P., & Oktora, Y. S. (2025). Keperilakuan Well-being Investasi Kolektor Jersey Bola Original. Jurnal Akuntansi Publik Nusantara, 3(1), 15-23.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Sujarweni, V. W. (2015) . Metodologi Penelitian Bisnis & Ekonomi. PustakaBaru. Press. Yogyakarta.
Sorongan. C., T. (2014). Perhitungan dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada kantor pelayanan perbendaharaan negara Kota Bitung. Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi . 2(01), 704-714. http://ejournal.unsrat.ac.id/index.php/emba/article/download/4385/3914
Tulangow, D., Ilat, V., & Walandouw, S. K. (2023). Analisis perhitungan dan pelaporan PPh Pasal 22 atas penjualan barang pada CV. Berkat Nauli. Going Concern: Jurnal Riset Akuntansi 18(1), 1-10. https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/47155
Wae, D., Sabijono, H., & Lambey, R. (2019). Analisis Perhitungan dan Pemotongan PPh Pasal 22 Atas Pengadaan Barang pada Kantor Perwakilan Pemda Kabupaten Kepulauan Talaud di Manado. 1(2), 81–89. https://doi.org/10.32400/IAJ.26664
Waluyo. (2016). Perpajakan Indonesia. Jakarta: SalembaEmpat.
Winata, I. K., Tinangon, J. J., & Afandi, D. (2022). Analisis perhitungan, penyetoran dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Dinas Pekerjaan Umum dan Penataan Ruang Daerah Provinsi Sulawesi Utara. Jurnal LPPM Bidang EkoSosBudKum, 5(2), 545-554. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/39057
Unsha, N. (2023). The Effect of Return on Assets, Return on Equity and Net Profit Margin on Profit Growth (Case Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period). Thesis. Jakarta: Indonesian College of Economics.
Wigrhayani, NNSW, & Sapari, S. (2019). The Influence of Industry Type, Growth, Profitability, and Company Size on Corporate Social Responsibility Disclosure. Journal of Accounting Science and Research (JIRA), 8(8).
Wijaya, R. (2019). Analysis of the Development of Return on Assets (ROA) and Return on Equity (ROE) to Measure Financial Performance. Journal of Management Science, 9(1), 40-51.
Wulandari, C., & Efendi, D. (2022). The effect of profitability on company value with corporate social responsibility as a moderating variable. Journal of Accounting Science and Research (JIRA), 11(6).
