Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

Analysis Of Taxpayer Compliance Of The Village Treasurer In The Management Of Village Funds In Bontolebang Village

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  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2341480,
        author={Muhammad Khaedar Sahib and Muhammad  Adil and Darwati  Darwati},
        title={Analysis Of Taxpayer Compliance Of The Village Treasurer In The Management Of Village Funds In Bontolebang Village},
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={taxpayer compliance village fund management },
        doi={10.4108/eai.2-8-2023.2341480}
    }
    
  • Muhammad Khaedar Sahib
    Muhammad Adil
    Darwati Darwati
    Year: 2024
    Analysis Of Taxpayer Compliance Of The Village Treasurer In The Management Of Village Funds In Bontolebang Village
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2341480
Muhammad Khaedar Sahib1,*, Muhammad Adil1, Darwati Darwati1
  • 1: Muhammadiyah University of Makassar
*Contact email: khaedar@unismuh.ac.id

Abstract

This study seeks to evaluate the tax compliance of village treasurers in Bontolebang Village regarding the management of village funds. Utilizing a qualitative descriptive approach, the research methodology includes data acquisition, data reduction, data presentation, and conclusion drawing. The results of this study indicate that village treasurers in Bontolebang Village adhere to the provisions of the applicable tax laws when managing village funds. In contravention of the Taxation Laws, the treasurers experience delays in remitting and reporting Value Added Tax (VAT) and Article 22 Income Tax (PPh Pasal 22). As a consequence, these delays result in penalties. The village treasurers were sanctioned in accordance with Article 17 of the Republic of Indonesia Minister of Finance Regulation No. 64/PMK.05/2013 because it was determined that they had failed to pay the penalties for their delays.