@thesis{thesis, author={Irawan Meilla Novia}, title ={ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR WILAYAH DIREKTORAT JENDERAL PERBENDAHARAAN SUMATERA SELATAN}, year={2018}, url={http://eprints.ukmc.ac.id/8192/}, abstract={ABSTRACT The purpose of this study was to determine how the application of Income Tax article 22 for the procurement of goods on Regions Office Directorate General of Treasury of South Sumatera towards Minister of Finance Regulation No. 34/PMK.010/2017. The method used in this study, using qualitative methods. The type of data used in the study is the primary data in form of interviews and questionnaire that directly filled by treasurer and secondary data in the form of receipt of goods purchasing and tax payment receipt of Income Tax article 22 payment. The analysis method used is descriptive method. The conclusion of this study is the application of Tax Income article 22 that start from collection, payment, and reported on Regions Office Directorate General of Treasury of South Sumatera has been done properly and correctly in accordance with the Minister of Finance Regulation No. 34/PMK.010/2017. Keywords: collection, payment, reported, Income Tax, the procurement of goods} }