KEWAJIBAN PERPAJAKAN DALAM PENGELOLAAN DANA DESA

Abstract

Tax is a mandatory contribution to the state owed by an individual or a compelling entity based on the law, by not getting compensation directly and used for state purposes for the greatest prosperity of the people (UU KUP article 1 paragraph 1). The village budget is guaranteed if the village is compliant in paying taxes to the government, because the source of the village funds budget comes from the state's income and expenditure budget obtained from taxes. Village fund management is managed by the village head, in which the village head is the holder of the village financial management authority, in accordance with law no.6 of 2014 article 75. Therefore, I want to know whether tax obligations have been implemented on village fund management in Banjar Village. The purpose of this study is to ensure that tax obligations on village fund allocations in Banjar Village are in accordance or not with the tax provisions. This study uses qualitative research methods with descriptive analysis. Data sources used in this study are secondary data and primary data. Based on the data analysis, the final result is that the Banjar Village fund management 2017 budget year is in accordance with the regent's regulations on village fund management, but the tax obligation occurs in the form of discrepancies between the amount of deduction deposit of tax contained in the detailed report with the amount of money deposited written on the proof of tax deposit, thus not in accordance with the tax law.