Analisis Mekanisme Pemungutan dan Pelaporan serta Efektivitas Pajak Penghasilan (PPh) Pasal 22 di Indonesia

Abstract

Taxes, as the primary source of state revenue, play a crucial role in financing a country's progress. Income Tax Article 22 (PPh 22) is a type of tax that plays a crucial role in the Indonesian tax system. Income Tax Article 22 (PPh 22) functions as a tax levy for certain transactions, such as imports, exports, and purchases of goods by certain government entities or treasuries. The purpose of this study is to evaluate the system of collecting and reporting PPh Article 22 in Indonesia. This study was conducted using a descriptive qualitative approach. This method involved reviewing literature from various journals and tax regulations. The results show that the Income Tax Article 22 collection system has been operating regularly using a tax withholding mechanism or tax collection from third parties who are required to pay taxes or their income to the recipient of the income. However, reporting remains difficult, mainly due to the public's lack of understanding of taxpayers in general. Income Tax Article 22 increases state revenue, but there needs to be an increase in taxpayer compliance and understanding.