Pemahaman Perangkat Desa Terhadap Aspek Perpajakan dalam Pengelolaan Keuangan Desa di Kabupaten Bantul

Dwi Sudaryati, Sucahyo Heriningsih, Lita Yulita Fitriyani

Abstract


The Central Government's policy on the transfer of Village Funds continues to increase significantly, this is a potential tax cut and collection. Law No. 6 of 2014 concerning Villages (Village Law) makes the role of village officials, very important to regulate and manage village finances, including the taxation aspects. However, village apparatus do not fully understand and understand aspects of taxation in village financial management. This study aims to determine the understanding of village apparatus on tax aspects in village financial management, which includes tax collection and deduction. This research was conducted in villages in Bantul Regency which had BUMDes in accordance with data from the Ministry of Home Affairs (Prodeskel) of 35 villages. Respondents in this study are village apparatus involved in village financial management, including village heads, village secretaries, and village treasurers. This study uses primary data in the form of questionnaires and interviews. The results showed that village apparatus in Bantul Regency fully understand the implementation of taxation aspects in village financial management.


Keywords


Taxation Aspects, Village Financial Management and Village Officials

Full Text:

PDF

References


Alabede, James O.; Zaimah Bt. Zainol Ariffin and Kamil Md Idris. 2011. Determinants of Tax Compliance Behaviour: A Proposed Model for Nigeria International Research Journal of Finance and Economics ISSN 1450-2887 Issue 78 (2011) © EuroJournals Publishing, Inc. http://www.internationalresearch journaloffinanceandeconomics.com

Djawadi, Behnud Mir; Fahr, René (2013) : The impact of tax knowledge and budget spending influence on tax compliance, IZA Discussion Papers, No. 7255, Institute for theStudy of Labor (IZA), Bonn.

EM Zul Fajri dan Ratu Aprilia Senja. 2008. Kamus Lengkap Bahasa Indonesia, Edisi Revisi, Cet.3,. Semarang: Difa Publishers.

Huda, Mokhamad Khoirul; Agus Yudha Hernoko and Ninis Nugraheni. 2018. The Problematic of Provincial Tax Collection as Local Own-source Revenue in Indonesia. Journal of Legal, Ethical and Regulatory Issues (Print ISSN: 1544-0036; Online ISSN: 1544-0044).

Indrianasari, Neny Tri. 2018. Implementasi Perpajakan Dalam Penggunaan Dana Desa Tahun 2016 (Studi Pada Desa Kutorenom Kecamatan Sukodono). ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak. Vol 2 No 2 (2018): Juli 2018 E-ISSN : 2598-6074, P-ISSN : 2598-2885.

Jannah, Shofuro Zahrotul. 2016. “Pengaruh Pengetahuan, Penghasilan, Manfaat Atas NPWP, Sanksi, dan Sosialisasi Terhadap Kepatuhan Pemilik UMKM dalam Memiliki NPWP (Studi Di KPP Pratama Surakarta)“. Institut Agama Islam Negeri Surakarta.

Kiow, Tan Swee ; Mohd Fuad Mohd Salleh and Aza Azlina Bt Md Kassim. 2017. The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia. International Business and Accounting Research Journal Volume 1, Issue 1, February 2017, 26-43. http://ibarj.com

Peraturan Menteri Dalam Negeri (Permendagri) No.20 Tahun 2018 tentang Pengelolaan

Keuangan Desa.

Sakina, Sesty Milla. 2017. Pelaksanaan Kewajiban Perpajakan Oleh Bendahara Desa Dalam Pengelolaan Dana Desa Ditinjau dari Asas Kepatuhan Di Kecamatan Berbah,Sleman. Universitas Gadjah Mada.

Subandi, Hendi dan Mohamad Irvanuddin Ibnu Fadhil. 2018. Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Pajak Bendahara Desa Di Kota Batu. Berkala Akuntansi dan Keuangan Indonesia, Vol. 03, No. 01 (2018): 1-16.

Syaifullah,Muhammad. 2015. Understanding of Village Apparatus on Implementation Accounting Villages. International Journal of Science and Research (IJSR) ISSN (Online): 2319-7064 Index Copernicus Value (2015): 78.96 | Impact Factor (2015): 6.391

Suandy, Erly. 2016. Perencanaan Pajak Edisi 6. Jakarta : Salemba Empat.

Sudrajat, Ajat, dan Arles Parulian Ompusunggu. 2015. “Pemanfaatan Teknologi Informasi, Sosialisasi Pajak, Pengetahuan Perpajakan, dan Kepatuhan Pajak“. Jurnal Riset Akuntansi dan Perpajakan JRAP, Vol. 2, No. 2, Desember 2015.

Undang-undang No. 6 Tahun 2014 tentang Desa.

Wahyudi, H. 2017. Efek mediasi kepatuhan wajib pajak pada pengaruh pemaham dan kesadaran wajib pajak terhadap keberhasilan penerimaan pajak penghasilan Jurnal Studi Akuntansi & Keuangan, 1(1), 29-38. DOI: 10.5281/ zenodo.1098485.

Waluyo. 2013. Perpajakan Indonesia. Jakarta : Salemba Empat.




DOI: https://doi.org/10.31315/eksos.v2i1.4155

Refbacks

  • There are currently no refbacks.


Creative Commons License
eksos LPPM by http://jurnal.upnyk.ac.id/index.php/eksoslppm is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats