Analysis Of the Calculation, Recording, Depositing and Reporting Of E-Billing of Income Tax Article 22 On the Procurement of Goods at The Immigration Office Class II TPI Sumbawa Besar In 2021

• Author(s): Denny Hambali
• Paper ID: 1704925
• Page: 31-37
• Published Date: 05-08-2023
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 7 Issue 2 August-2023

Abstract

This study is about Calculation Analysis, Recording of Deposit Time and Reporting of Article 22 Income Tax E-Billing on Procurement of Goods at the Class II Immigration Office of TPI Sumbawa Besar in 2021. The purpose of this study is to find out how the procedure for calculating and recording Income Tax ( PPh) Article 22 on the multiplication of goods carried out by the Immigration Office Class II TPI Sumbawa Besar Year 202, and to find out how the timeliness of deposit and reporting is. The method used is descriptive qualitative. The results showed that the calculation of income tax article 22 on the purchase of goods made by the Immigration Office Class II TPI Sumbawa has been carried out properly. And collect income tax article 22 at a rate of 1.5% with the provision of goods spending above 2,000,000. The timeliness of depositing and reporting of Article 22 PPh e-billing on the procurement of goods at the Class II Immigration office of TPI Sumbawa Besar shows that the Class II Immigration office of TPI Sumbawa Besar still has delays both in terms of depositing and reporting.

Keywords

PPh 22, Calculation, Recording, Deposit, Reporting and e-billing System.

Citations

IRE Journals:
Denny Hambali "Analysis Of the Calculation, Recording, Depositing and Reporting Of E-Billing of Income Tax Article 22 On the Procurement of Goods at The Immigration Office Class II TPI Sumbawa Besar In 2021" Iconic Research And Engineering Journals Volume 7 Issue 2 2023 Page 31-37

IEEE:
Denny Hambali "Analysis Of the Calculation, Recording, Depositing and Reporting Of E-Billing of Income Tax Article 22 On the Procurement of Goods at The Immigration Office Class II TPI Sumbawa Besar In 2021" Iconic Research And Engineering Journals, 7(2)