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

BARAKTA, GALLAN MEIRZA and Fuadah, Luk Luk (2025) ANALISIS TINGKAT KEPATUHAN DAN REALISASI PAJAK PENGHASILAN PASAL 22 DI DINAS PARIWISATA DAN EKONOMI KREATIF KABUPATEN MUARA ENIM. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Complianze, tax realization, income tax article 22, stewardship theory, muara enim tourism office
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Gallan Meirza Barakta
Date Deposited:	09 Jul 2025 07:10
Last Modified:	09 Jul 2025 07:10
URI:	http://repository.unsri.ac.id/id/eprint/177240

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