Perbedaan Tingkat Pemahaman Bendaharawan dan Non Bendaharawan Mengenai Aturan Withholding System

Abstract

Pajak merupakan sumber pendapatan terbesar di Indonesia. Di dalam aturan withholding system, bendaharawan dan non bendaharawan ditunjuk sebagai pihak ketiga untuk memungut pajak, sehingga perlu pemahaman terhadap aturan withholding system. Pajak yang dipotong atau dipungut dalam withholding system adalah PPh 21, PPh 22, PPh 23, PPh 26 dan PPN. Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat perbedaan pemahaman antara bendaharawan dan non bendaharawan mengenai aturan withholding system. Sampel penelitian ini adalah bendaharawan pada instansi pemerintah daerah dan pemotong/pemungut pajak pada instansi swasta di kota Salatiga dan Ungaran dengan metode purposive sampling. Perbedaan tingkat pemahaman terhadap aturan withholding system diukur dengan uji beda t dua sampel independent. Hasil penelitian menunjukkan bahwa terdapat perbedaan pamahaman antara bendaharawan dan non bendaharawan terhadap aturan withholding system. Pemahaman bendaharawan lebih tinggi dibandingkan dengan non bendaharawan.

Taxation is the largest revenue source in Indonesia. In the withholding rules system, treasurer and non treasurer as a third, so the understanding of the withholding. Taxes withheld or collected on the income tax withholding system is PPh 21, PPh 22, PPh 23, PPh 26 and PPN. The purpose of this research is to know whether there is a difference understanding between the treasurer and non treasurer about withholding rules system. The research sample is the treasurer of the local government institution and tax collector in a private institution in Salatiga and Ungaran by the purposive sampling method. The difference of understanding level toward withholding rules system is measured by different test of two independent samples. The results of the research show that there is a different understanding between the treasurer and non treasurer of the withholding rules system. Treasurer's understanding is higher than non treasurer's understanding.