Evaluation of the Application of Income Tax Accounting Article 22 on Procurement of Goods at PT Pelabuhan Indonesia (Persero) Regional IV Bitung

Abstract

Taxation plays a strategic role in financing development and carrying out government functions. This study evaluates the application of Income Tax Article 22 accounting on the procurement of goods at PT Pelabuhan Indonesia (Persero) Regional IV Bitung, covering the aspects of tax calculation, payment, and reporting. The study uses documentation data such as BPN, BPE, and SPT Masa. The results show that tax calculation and withholding have been in accordance with PMK No. 59/PMK.03/2022 at a rate of 1.5%, without errors. Payments were made on time in nine out of ten tax periods, with one delay in December 2024. Reporting was done electronically through the Pajakku application and was all on time. Overall, the company has fulfilled its tax obligations well. However, internal supervision needs to be strengthened to prevent delays in payments in the future.