Prosedur Perhitungan, Pemungutan, dan Pencatatan PPH Pasal 22 Produk di PT Pertamina Patra Niaga Regional Sumbagut

Abstract

This research aims to study how the calculation, collection, and recording of Income Tax Article 22 are implemented at PT Pertamina Patra Niaga Regional Sumbagut. The method used in this research is a case study with a qualitative approach, which involves collecting primary data through interviews, direct observation, as well as documentation involving the collection of taxation-related documents. The results showed that the procedure for calculating Income Tax Article 22 on products at PT Pertamina Patra Niaga is in accordance with applicable tax regulations with a calculation rate of 0.25% of the sales price excluding Value Added Tax (VAT) and is Final. Collection of Income Tax Article 22 products is carried out by PT Pertamina Patra Niaga as a producer or importer of oil to distributors / agents in accordance with applicable regulations. Recording of Income Tax Article 22 transactions is carried out using the company's accounting information system based on the income tax rates charged to distributors/agents. The conclusion of this study is that although PT Pertamina Patra Niaga Sumbagut Regional has complied with Income Tax Article 22 regulations, there is still room for improvement, especially in the application of unification regulations. As a result, PT Pertamina Patra Niaga can conduct periodic evaluations to ensure that all calculations and records are in accordance with the unification system.