Evaluation Of The Implementation, Collection, Recording, And Reporting Of Income Tax On The Procurement Of Goods In Military Courts III – 17 Manado

Abstract

Military Court III – 17 Manado is one of the state institutions engaged in the courts to provide appropriate punishments for the negligence or disobedience of a military officer in acting outside or inside his job. From the primary function of the Military Court III – 17 Manado, there are many questions regarding what needs, or availability must be met so that the system and workforce can maintain their performance. Moreover, one must always have the necessary materials or goods. In the procurement of goods, the tax that will be imposed according to the applicable law for the procurement of goods is Income Tax Article 22 regarding the purchases made with State Revenue and Outlay Budget funds.
With the numerous activities conducted by the military court of Manado III – 17, suspicions have arisen about the mandatory solicitations related to property acquisition. As a result, the implementation assessment was conducted to test the responsiveness of the Military Court III-17 Manado to prove that taxpayers performed optimally. The analytical method used is a descriptive method that describes or describes the data collected based on the results of direct interviews at the Military Court III-17 Manado. This is the basis and proof for assessing income tax on a property purchase at Military Court III – 17 Manado, Sulawesi Utara, Indonesia.