Prosedur pemungutan pajak penghasilan pasal 22 Pada studi kasus PT GFJM

Abstract

This study aims to analyze the procedure for collecting Article 22 Income Tax at PT GFJM, an authorized LPG distributor, with assistance from ADR Consulting Tax Consultant Office. This study employed a descriptive qualitative method using observation, interviews, documentation, and literature review as data collection techniques. The data consisted of primary data obtained through interviews with the staff of ADR Consulting Tax Consultant Office and secondary data derived from tax documents and applicable tax regulations. The study was conducted during the student's internship program to obtain a comprehensive understanding of the implementation of Article 22 Income Tax collection in business practice.The results indicate that the Article 22 Income Tax collection procedure has been implemented in accordance with the prevailing tax regulations, covering the stages of tax object identification, tax calculation, tax collection, issuance of withholding tax certificates, and preparation of supporting tax administration documents. In fuel gas purchase transactions, the Article 22 Income Tax rate applied is 0.3% of the Tax Base, in accordance with the Regulation of the Minister of Finance Number 51 of 2025. The assistance provided by ADR Consulting Tax Consultant Office plays an important role in ensuring the accuracy of tax calculations, the completeness of tax administration, and the company's compliance with its tax obligations.Based on the findings, it can be concluded that the Article 22 Income Tax collection procedure at PT GFJM has been properly implemented in accordance with the applicable tax regulations. The implementation of the Coretax system, supported by professional tax consultant assistance, has enhanced the effectiveness of tax administration and strengthened the company's compliance with its tax obligations.