Penerapan Perpajakan pada Status Badan Hukum Badan Usaha Milik Desa

Abstract

Application of Taxation to Legal Entity Status of Village-Owned Enterprises

Purpose: The article explores information and problems in the application of taxation on the legal status of Village-Owned Enterprises.

Method: Descriptive qualitative method.

Results: The first is BUMDes has been registered with corporate taxpayers and has PPh objects chapter 4 number 2 which include rental of buildings and land which are classified as subject to final tax. Second, tax recording and reporting is still simple, accounting systems are not yet integrated, tax calculations still do not match regulations.

Novelty: This article has exerted efforts to test the position of BUMDes as a legal entity and to analyze the extent of tax implementation.

Contribution: The implementation of BUMDes administration and tax reporting is achieved according to regulatory principles.

Penerapan Perpajakan pada Status Badan Hukum Badan Usaha Milik Desa

Tujuan: Artikel ini bertujuan menggali informasi dan permasalahan dalam implementasi perpajakan pada status badan hukum BUMDes.

Metode: Metode deskriptif kualitatif.

Hasil: Pertama, BUMDes sudah terdaftar WP Badan dan memiliki objek PPh pasal 4 (2) yang meliputi persewaan bangunan dan tanah yang tergolong dikenakan pajak final. Kedua, pencatatan dan pelaporan perpajakan masih sederhana, sistem akuntansi belum terintegrasi, perhitungan pajak masih tidak sesuai ketentuan.

Kebaruan: Penelitian ini telah berupaya mengupas tuntas kedudukan BUMDes sebagai badan hukum serta menganalisis sejauh mana implementasi perpajakannya.

Kontribusi: Implementasi administrasi BUMDes dan tercapai pelaporan perpajakan yang sesuai kaidah peraturan.