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All Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Amiruddin Amiruddin
Program Magister Akuntansi, Universitas Muslim Indonesia, Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENERAPAN PERHITUNGAN DAN PELAPORAN PPH 21 DALAM MEWUJUDKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS ANGGOTA DPRD PROVINSI MALUKU) Hardi Fatah Yapono; Amiruddin Amiruddin; Andi Nurwanah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.487

Abstract

This study aims to analyze the implementation of Income Tax Article 21 (PPh Article 21) calculation and reporting and to examine its contribution to achieving individual taxpayer compliance among members of the Regional House of Representatives (DPRD) of Maluku Province. The research employs a qualitative method with a descriptive approach to obtain a comprehensive understanding of the actual conditions in the field through observation, in-depth interviews, and documentation. The findings indicate that the implementation of PPh Article 21 calculation and reporting at the Secretariat of the Maluku Provincial DPRD has generally complied with applicable tax regulations, supported by a clear division of tasks and the utilization of the DJP Online and e-Filing systems. However, several obstacles remain, including delays in receiving withholding tax certificates, system disruptions, and limited understanding of changes in tax regulations, which affect the optimization of material tax compliance. This study concludes that the proper implementation of PPh Article 21 calculation and reporting in accordance with tax regulations contributes to achieving individual taxpayer compliance. Nevertheless, improvements in human resource competencies and a better understanding of tax regulations are still required to ensure sustainable and optimal compliance.
ANALISIS PERHITUNGAN NATURA DAN PENGAKUAN STATUS PEGAWAI ATAS PERHITUNGAN PPH 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) Studi Kasus Universitas Muhammadiyah Maluku Utara Ternate Safitry Ahmad Sia; Amiruddin Amiruddin; Juliyanty Siddik Tjan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.490

Abstract

This study aims to analyze the calculation of benefits in kind (natura) and employee status recognition in the calculation of Article 21 Income Tax using the Average Effective Tax Rate (Tarif Efektif Rata-rata/TER) at Muhammadiyah University of North Maluku (UMMU) Ternate. This research employed a qualitative method with a case study approach through observations, interviews, and documentation. The findings indicate that the implementation of Article 21 Income Tax calculation on benefits in kind has generally complied with Government Regulation No. 58 of 2023, Minister of Finance Regulation No. 66 of 2023, and Minister of Finance Regulation No. 168 of 2023 through the application of the Average Effective Tax Rate (TER) supported by the DJP Online system. However, its implementation is still constrained by weaknesses in data management, information system integration, human resource competence, and differences in regulatory interpretation. These findings suggest that regulatory compliance should be supported by effective administrative governance and integrated information systems to optimize the implementation of Article 21 Income Tax on benefits in kind.
Co-Authors Andi Nurwanah Hardi Fatah Yapono Juliyanty Siddik Tjan Safitry Ahmad Sia