PENERAPAN PERPAJAKAN PADA DANA DESA DI DESA ANJIR SERAPAT TENGAH KABUPATEN KAPUAS KALIMANTAN TENGAH TAHUN 2021
DOI:
https://doi.org/10.20527/jrup.v3i1.9Kata Kunci:
APBN, Village Fund, Income Tax, Value Added TaxAbstrak
This study aims to determine the tax application system on the use of Village Funds, the amount of village funds received in 2021, taxes imposed on village funds, as well as procedures for collecting and calculating taxes on village funds. This research begins by finding out the total village funds received, then finding out the taxes applied, and finally calculating the taxes imposed on village funds in 2021.
The results of the study found that the 2021 village fund was Rp. 1,421,453,000, Tax paid Rp. 22,320,877, the types of taxes imposed are PPH Article 22, PPH Article 23, VAT, and Excavation Tax C.
Referensi
Dokumen APBDes Anjir Serapat Tengah Tahun 2021.
Dokumen Buku Kas Pembantu Pajak Desa Anjir Serapat Tengah Tahun 2021
Humas, 2022.” Pemanfaatan Dana Desa Tahun 2021 dan Prioritas Pemanfaatan Dana Desa Tahun 2022”. Diakses Pada 19 Maret 2022 melalui https://setkab.go.id/pemanfaatan-dana-desa-tahun-2021-dan-prioritas-pemanfaatan-dana-desa-tahun-2022/.
Kementerian Keuangan Republik Indonesia. Buku Pintar Dana Desa,2017, Jakarta Pusat: Direktorat Jendral Perimbangan Keuangan.
Mardiasmo. Perpajakan-Edisi Terbaru, 2016, Yogyakarta: Penerbit Andi.
Resmi, Siti. 2017. Perpajakan: Teori dan Kasus Jakarta: Salemba Empat.
Thian, Alexander (2021) Hukum Pajak. Yogyakarta: Penerbit.
