Prosedur Pemungutan dan Pelaporan PPh 22 Atas Barang ATK Bidang Sekretariat di BPKAD Jember

Abstract

Article 22 Income Tax (PPh Article 22) is a tax collected by government treasurers on the procurement of goods financed through the Regional Revenue and Expenditure Budget (APBD). One of the transactions subjects to Article 22 Income Tax at the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency is the procurement of office stationery (ATK) in the Secretariat Division. Therefore, understanding the procedures for collecting and reporting Article 22 Income Tax is important to support proper tax administration within government institutions. This Practical Work Report aims to identify and explain the procedures for collecting and reporting Article 22 Income Tax on office stationery procurement in the Secretariat Division of BPKAD Jember Regency. The data collection methods used were interviews, observations, and documentation. Interviews were conducted with the expenditure treasurer, observations were carried out through direct monitoring of tax administration activities, and documentation was conducted by collecting documents related to procurement transactions and taxation. The results show that the collection procedure begins with receiving and verifying billing documents from suppliers, calculating the tax according to the applicable rate, collecting the tax by the expenditure treasurer, depositing it to the state treasury, and issuing a withholding certificate. Furthermore, the reporting process is conducted through an electronic tax system by submitting the Government Agency Unified Tax Return in accordance with applicable regulations. Based on the results of the practical work activities, it can be concluded that the procedures for collecting and reporting Article 22 Income Tax on office stationery procurement in the Secretariat Division of BPKAD Jember Regency have been implemented in accordance with prevailing tax regulations.