Skripsi

ANALISIS TINGKAT KEPATUHAN DAN REALISASI PAJAK PENGHASILAN PASAL 22 DI DINAS PARIWISATA DAN EKONOMI KREATIF KABUPATEN MUARA ENIM

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Penilaian

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This study aims to analyze the level of compliance and realization of Income Tax Article 22 at the Department of Tourism and Creative Economy of Muara Enim Regency. A descriptive qualitative method was employed, utilizing observation, interviews, and documentation covering the period from 2022 to 2024. The findings indicate that treasurers generally comply with the provisions regarding the withholding and remittance of Income Tax Article 22, supported by the use of the e-billing system and reconciliation among the Daily Transaction List (DTH), Tax Payment Slip (SSP), and Fund Disbursement Order (SP2D). However, some units were found to collect taxes independently without proper coordination, posing risks of payment errors. The realization of tax revenue exhibited fluctuations, influenced by the type and volume of procurement. Stewardship theory is used to emphasize the importance of accountability and responsibility of public officials in tax administration. These findings are expected to serve as an evaluation reference for enhancing fiscal compliance and strengthening local tax governance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507003816	T177240	T1772402025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1772402025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xviii, 86 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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