EFEKTIVITAS PENERAPAN PPH PASAL 22 SEBAGAI INSTRUMEN PENGENDALIAN IMPOR DAN PENINGKATAN KEPATUHAN WAJIB PAJAK

Abstract

This study aims to analyze the effectiveness of the implementation of Income Tax Article 22 as a fiscal instrument for controlling imports and improving taxpayer compliance in Indonesia. Article 22 Income Tax is collected by government treasurers or designated institutions on import activities or the sale of certain goods. This research uses a qualitative approach with descriptive-analytical methods, supported by secondary data from the Directorate General of Taxes and the Central Bureau of Statistics. The findings indicate that the implementation of Article 22 Income Tax contributes to reducing the import of specific consumer goods and encourages better tax reporting and payment by corporate taxpayers. However, its effectiveness is still influenced by the extent of regulatory dissemination, administrative system integration, and supervision of tax collectors. Therefore, policy reinforcement is needed not only through repressive measures but also through educational efforts to foster long-term tax awareness.