Village government treasurer based on Minister of Finance Decree number 563/KMK.03/2003 is one of the treasurers designated as collector of Value Added Tax(VAT). Since the Village Fund policy was based on PP number 60 of 2014 concerning Village Funds Sourced from the State Budget, the role of the village treasurer has received more attention, one of them because of the potential for VAT to be owed and collected by the village treasurer is greater. So that supervision carried out by the Directorate General of Taxes (DGT) of the village treasurer as a VAT Collector is increasingly enhanced. The study was conducted at Klaten Tax Office with consideration in 2017, the Government of Ponggok Village, which entered into Klaten Regency, was chosen as the best tourism village in Indonesia. This study is aimed at evaluating the supervision of the obligation to collect VAT for village government treasurers conducted by Klaten Tax Office for the period 2014 to 2017. The results of this study indicate that the compliance of village treasurers in carrying out the obligation to register themselves to obtain Taxpayer Identification Number is very high. Even so in carrying out collection and deposit obligations increased from 2014 to 2017. However, the compliance of the village treasurer in carrying out the obligation to submit Periodic Tax Return 1107 PUT from 2014 to 2017 is not good. VAT collected by the village treasurer contributed quite high to the receipt of VAT at the Klaten Tax Office.
Volume 12 | Issue 2
Pages: 2397-2406
DOI: 10.5373/JARDCS/V12I2/S20201287