Application of the E-SPT System in Increasing Taxpayer Compliance in Desa Pematang Serai

Abstract

The Law on General Provisions and Tax Procedures stipulates that taxpayers are individuals or entities (including taxpayers and tax collectors) who have tax rights and obligations in accordance with the provisions of tax laws and regulations. Funds given to a village come from the State Budget and Regional Budget. In practice, it is a payable tax according to the type of transaction. Therefore it is necessary to understand the taxation aspects of village officials in managing village finances by understanding the obligation to deduct or collect PPh 21, PPh 23, PPh 4 paragraph 2, VAT. ESPT PPh 21 is a notification letter, where this letter is known as a letter used by taxpayers to report all calculations, and or tax payments Armed with a good understanding of the types of transactions and taxes owed, it is hoped that tax practices in the village will comply with applicable laws and regulations.