Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economics, Accounting, Tax and Management
Farida Nur Oktaviyanto
Politeknik TEDC
Humanities Economics, Econometrics & Finance Social Sciences

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PERHITUNGAN, PENYETORAN DAN PELAPORAN PPH PASAL 21 PADA KPP BEA CUKAI TMP A BANDUNG Avid Inang Rum; Farida Nur Oktaviyanto
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 5 No 2 (2026): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/hjf3xf87

Abstract

This study aims to analyze the implementation of Article 21 Income Tax at KPP Bea Cukai TMP A Bandung throughout 2021, focusing on tax calculation, payment, and reporting. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation. The data were analyzed to assess whether tax obligations were carried out in accordance with applicable regulations. The findings indicate that Article 21 Income Tax was calculated using the Gross Method in compliance with tax regulations. All tax payments in 2021 were made on time through the e-Billing system. However, tax reporting through e-Filing experienced delays for the March and June tax periods. These findings suggest that timely tax payments were not consistently accompanied by compliance with tax reporting deadlines.
Co-Authors Avid Inang Rum