ADMINISTRATION OF WITHHOLDING TAX ARTICLE 22 ON SUPPLIERS PT KERETA API INDONESIA (PERSERO) DAOP 5 PURWOKERTO

Abstract

PT Kereta Api Indonesia (Persero) DAOP 5 Purwokerto is one of the state-owned companies engaged in public transport that carries passengers, freight and non-freight transport. There is cooperation carried out by PT Kereta Api Indonesia (Persero) Daop 5 Purwokerto which acts as a fuel user, with Pertamina vendors as train fuel providers. In the administrative process, especially the administration of Income Tax Article 22 withholding, there are several problems such as differences in data between fuel usage and fuel tickets, this will hamper the administrative process of tax withholding. This paper aims to discuss the administration of Income Tax Article 22 withholding and the problems that arise. Based on the results of the analysis and evaluation, the authors provide solutions related to the problems experienced by PT Kereta Api Indonesia (Persero) DAOP 5 Purwokerto, especially in the Finance Unit, namely to be more careful in making entries so that there are no errors in the difference in data between fuel usage and fuel tickets, this will hamper the tax withholding administration process.