Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan withholding tax atas alokasi dana desa oleh bendahara desa di gampong cot buloh, kecamatan arongan lambalek, kabupaten aceh barat. fokus penelitian mencakup pelaksanaan kewajiban perpajakan yang terdiri dari pemotongan, penyetoran, dan pelaporan pajak, serta hambatan yang dihadapi. metode yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. hasil penelitian menunjukkan bahwa bendahara desa telah melaksanakan pemotongan pph pasal 22, pph pasal 23, dan ppn sesuai ketentuan. namun, masih terdapat kendala berupa keterlambatan penyetoran dan pelaporan pajak akibat keterbatasan pemahaman bendahara serta kurangnya pengawasan. kesimpulan penelitian ini adalah implementasi withholding tax di desa sudah berjalan, tetapi belum optimal, sehingga diperlukan peningkatan kapasitas dan pembinaan bagi aparatur desa agar kepatuhan perpajakan dapat ditingkatkan.

This study aims to analyze the implementation of the withholding tax policy on village fund allocation by the village treasurer in Gampong Cot Buloh, Arongan Lambalek Subdistrict, West Aceh Regency. The focus of the research is on the execution of tax obligations, including withholding, depositing, and reporting, as well as the obstacles encountered in the process. This research employs a descriptive qualitative method with data collected through interviews, observations, and documentation. The results indicate that the village treasurer has carried out the withholding of Income Tax Article 22, Income Tax Article 23, and Value Added Tax (VAT) in accordance with the applicable regulations. However, challenges remain, particularly delays in tax depositing and reporting, which are mainly caused by limited understanding of tax regulations and insufficient oversight. The study concludes that the implementation of withholding tax at the village level has been conducted but is not yet optimal. Therefore, it is necessary to enhance the capacity of village officials through training and supervision in order to improve tax compliance.