Analisis penerapan pajak atas penggunaan dana desa di Desa Pakuure Raya Kecamatan Tenga Kabupaten Minahasa Selatan tahun 2025
DOI:
https://doi.org/10.58784/rapi.507Keywords:
income tax article 22, income tax article 23, value added tax, village funds, tax complianceAbstract
This study aims to analyze the application of taxes on the utilization of Village Funds in Pakuure Raya Village, Tenga District, South Minahasa Regency in 2025. The focus encompasses tax withholding and collection, remittance, and reporting on the use of Village Funds. The study employs a qualitative method with a descriptive approach, with data collected through interviews and documentation across six villages: Pakuure A, Pakuure B, Pakuure C, Pakuure D, Pakuure E, and Pakuure F. The results indicate that tax withholding and collection have been carried out with the aid of the Village Financial System (Siskeudes) application and generally comply with the applicable tax regulations, although some village treasurers still have limited ability to operate the application. However, the remittance of Income Tax (PPh) Article 22, PPh Article 23, and Value Added Tax (VAT) does not fully comply, as delays and some unremitted taxes were found. Tax reporting has likewise not fully complied, as delays still occur and part of the reporting is done collectively at year-end. Thus, the application of taxes on Village Fund utilization is compliant in withholding and collection, but not yet optimal in remittance and reporting, so enhancing village treasurers' competence and implementing more effective oversight are required.
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