Analysis of Calculation, Depositing, and Reporting of Income Tax Article 22 on Procurement of Goods at the Regional Finance and Asset Agency of North Sulawesi

Income Tax Article 22 is one type of tax collection on the procurement of goods carried out by one party against taxpayers for goods procurement activities. PMK Number 59 / PMK.03 / 2022 concerning Collection of Income Tax Article 22 in Connection with Payment for Delivery of Goods and Activities, especially for the purchase of goods by government treasurers, is levied at a rate of 1.5%. This study is to determine the calculation, deposit, and reporting of Income Tax Article 22 on the procurement of goods in BKAD North Sulawesi in accordance with tax regulations. This research method uses a qualitative descriptive method. The results showed that there were still errors in the calculation and collection of Income Tax Article 22 objects, deposits had been made on time but reporting was still not done in the Periodic Tax Return but was reported together with the Annual Tax Return in the past year.