PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILANPASAL 22 ATAS PENGADAAN BARANG IMPOR

Abstract

The study aims to analyze the application of the calculation and reporting of income tax article 22 on
the procurement of imported goods at PT. Wicaksana Sentra Linkindo. The data used in this research is
quantitative derived from secondary data in the period 2016 - 2018 with a descriptive approach and
data collection techniques through interviews and documentation. The results of the study show that the
company has implemented the calculation and reporting of income tax article 22 according to the rates
stated in the tax regulations for chain products and generators. But in terms of collecting income tax
article 22 on the procurement of goods with pump purchase partners it has not been properly
implemented in accordance with PMK Number 34/PMK.010/2017.