Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal

Abstract

This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.
The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on the
procurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency by
comparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendment
to the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for the
year 2023. Data collection used interview and observation techniques. The data analysis technique
uses descriptive statistical analysis techniques with the documents used in the form of: tax assistant
book, budget realization report, details of working unit working papers and proof of tax collection.
Based on the results of the research conducted, it can be concluded that the application of Income
Tax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)
Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourth
amendment to Law Number 7 of 2008 1983 concerning Income Tax.