Analisis Kepatuhan Pembayaran PPh Pasal 25 Toko Kelontong Di Desa Pagersari

Abstract

AbstractThis research was conducted with the aim of assessing the compliance of Pagersari village entrepreneur taxpayers with regard to Withholding Tax Art 25. Entrepreneurs must be monitored and prepared so that they are organized and disciplined in the administration of books in order to make financial reports in order to determine how much tax is owed using the more comprehensive Withholding Tax Art 25 scheme accurate. This research uses the Field Study Method by going directly to the scene. The data were obtained through secondary data from library searches through observation, documentation, and direct interviews with MSME entrepreneurs in the village. The type of this research is descriptive qualitative research. The results of the study illustrate that the application of Withholding Tax Art 25 compliance in the village is not optimal due to the lack of understanding of taxpayers regarding Withholding Tax Art 25 AbstrakPenelitian ini dilakukan dengan tujuan untuk menilai kepatuhan wajib pajak pengusaha desa Pagersari terkait PPH Pasal 25 Wajib Pajak Pengusaha harus dipantau dan dipersiapkan supayateratur dan disiplin di dalam penyelenggaraan pembukuan guna membuat laporan keuangan supaya bisa menentukan berapa pajak yang terutang menggunakan skema PPh Pasal 25 yang lebih akurat. Penelitian ini menggunakan Metode Studi Lapangan dengan langsung ke tempat kejadian. Data data diperoleh melalui data sekunder dari penelusuran kepustakaan melalui observasi, dokumentasi, dan wawancara langsung dengan Wajib Pajak pengusaha UMKM di desa. Jenis daripenelitian ini ialah penelitian deskriptif kualitatif. Hasil dari penelitian menggambarkan adanya Penerapan kepatuhan PPh Pasal 25 di desa yang tidak maksimal karena kurangnya pemahaman wajib pajak terkait PPH Pasal 25