<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_45642" LABEL="Eprints Item" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-08-01T00:01:12Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_45642_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Tinjauan Penerapani Pajak Penghasilan Pasal 22 atas Penggunaan Dana Desa di Desa Sikakap Kabupaten Kepulauan Mentawai</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Jihan</mods:namePart><mods:namePart type="family">Verike</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian iini ibertujuan iuntuk imengetahui ibagaimana ipenerapan iPajak iPenghasilan iPasal i22 iatas iPenggunaan iDana iDesa idi iDesa iSikakap iKabupaten ikepulauan iMentawai. iPenelitian idilakukan ipada i ikantor iDesa iSikakap iyang iberalamat idi iJl. iRaya iSikakap, iDusun iSikakap iTengah, iKecamatan iSikakap, iKabupaten iKepulauan iMentawai. i Bentuk ipenelitian idalam itugas iakhir iini iadalah ipenelitian ideskriptif, iyaitu imendapatkan igambaran idan i iketerangan-keterangan imengenai ipenerapan iPajak iPenghasilan iPasal i22 ipada iDesa iSikakap. iTeknik ianalisis idata iyang idigunakan idalam ipenelitian i iini iadalah ideskriptif ikualitatif, iyang imenyajikan idata imelalui idata iyang itelah idikumpulkan, idiolah idan idianalisis idiperoleh idari ihasil iwawancara, icatatan ilapangan, idan idokumentasi. iHasil ipenelitian imenunjukkan ibahwa iPajak iPenghasilan iPasal i22 isudah iyang idilakukan ioleh iPemerintah iDesa isudah isesuai idengan iketentuan iyang iberlaku idengan idikenakan itarif isebesar i1,5%. iPenyetoran iPajak iPenghasilan iPasal i22 iyang idilakukan ioleh iPemerintah iDesa iSikakap imenggunakan isistem ie-billing idan imelakukan ipenyetoran ike iBank iNagari. iPelaporan iPajak iPenghasilan iPasal i22 iPemerintah iDesa iSikakap ihanya imelakukan ipelaporan idalam ibentuk ipelaporan iatas itransaksi ikeseluruhan.</mods:abstract><mods:classification authority="lcc">HB Economic Theory</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2022</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Manajemen FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_45642"><mets:rightsMD ID="rights_eprint_45642_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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