DAMPAK PENERAPAN PPH PASAL 22 TERHADAP KEPATUHAN PAJAK PELAKU USAHA DI SEKTOR PERDAGANGAN

Abstract

Income Tax Article 22 (PPh Pasal 22) is one of the tax collection instruments imposed on specific activities, such as the importation of goods and the sale of goods by business entities to the government or state-owned enterprises (BUMN/BUMD). This study aims to analyze the impact of the implementation of Income Tax Article 22 on taxpayer compliance, particularly among business actors in the trade sector. The research employs a qualitative-descriptive approach using literature studies and case-based tax calculations as data collection techniques. The findings reveal that the implementation of PPh Article 22 positively influences both formal and material taxpayer compliance, promotes administrative order, and enhances fiscal awareness among business actors. However, it also presents several challenges, including liquidity burdens, administrative complexity, and regulatory uncertainty. Therefore, increased outreach, simplified procedures, and broader engagement from tax authorities are essential to improve the effectiveness of this policy.