Analisis Penerapan Pajak Penghasilan Pasal 22 pada Kegiatan Impor Barang di Indonesia
DOI:
https://doi.org/10.61722/jaem.v3i2.10892Keywords:
Income tax article 22, imported goods, state revenue, taxpayer compliance, Indonesian taxation.Abstract
Income tax (PPh) article 22 is a tax imposed on certain trade activities, including the import of goods in Indonesja. In import activities, income tax article 22 functions as an advance taxcollection system to increase state revenue and control the flow of imported goods. This study aims to analyze the implementation of income tax article 22 on imported goods activities in In donesia and its effect on state revenue and taxpayer compliance. The research method used is a qualitative method with a descriptive approach through literature studies from journals and tax regulations. The results of this study indicate that the implementation of income tax article 22 is able to increase state revenue, expand the tax base, and help control the import of consumer goods. Tha use of e-billing and e-Bupot systems also improves the effectiveness of tax reporting. However, there are still several obstacles,such as the complexity of regulations, lack of socialization, and the integration of the tax system that has not been optimal. Therefore, simplification of regulations and improvement of digital administrative systems are needed so that the implementation of income tax article 22 can be more optimal.
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