Analisis Perhitungan, Perlakuan Akuntansi dan Pengisian SPT Masa PPh Pasal 22 Bendaharawan Pada Kementerian PUPR Satuan Kerja Pelaksanaan Jalan Nasional Perbatasan Kalimantan Timur Tahun Anggaran 2019

Abstract

The purpose of this research is to find out and analyze the calculations, accounting treatments and filling out Periodic Income Tax Returns Article 22 Treasurers at the Ministry of Public Works and Public Housing, the Work Unit for the Implementation of the East Kalimantan Border National Road for the 2019 Fiscal Year based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019. The basic theory used is tax accounting.

The analytical method used in this study is a descriptive method. The focus of research is on calculations, accounting treatment and filling in Periodic Income Tax Returns Article 22 Treasurers for the 2019 fiscal year. Based on the results of the analysis and discussion it is known that the calculation of Periodic SPT PPh Article 22 is not in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019 in which Government Agencies do not deduct PPh Article 22 of 1.5% of the purchase price excluding VAT. The accounting treatment for Periodic Income Tax Returns Article 22 is in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019 which obtained 87.5%. Filling in Periodic Income Tax Returns Article 22 is in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019.