Implementasi Aspek Perpajakan Pada Koperasi Di Kabupaten Jeneponto

Abstract

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.

Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di Kota Makassar

“…Dengan taat membayar pajak merupakan salah satu cara untuk membantu meningkatkan perekonomian nasional. Setoran pajak di Indonesia sebagai tulang punggung penerimaan negara yang merupakan bagian kontribusi terbesar dalam komposisi pendapatan negara di APBN dan kesadaran atas pajak inilah sebagai salah satu cara untuk memperkuat perekonomian nasional (Lestari, Laekkeng, dan Nurwanah, 2021). Saat ini sekitar 70% APBN Indonesia dibiayai dari penerimaan pajak.…”