<![CDATA[This study aimed to analyze the influence of non-fixed allowances, in-kind facilities, and withholding tax mechanisms on the efficiency of Income Tax Article 21 for employees with internal company policies as a moderation variable at H.L. Manambai Abdulkadir Hospital, Sumbawa Regency. This research is motivated by the importance of efficient management of Income Tax Article 21 in companies, particularly related to the provision strategy of compensation and choosing the right withholding tax mechanism. Internal company policies​ play an important role in supporting the effectiveness of taxation management; therefore, this study was conducted to identify the factors that can influence the efficiency of Article 21 Income Tax, as well as the role of internal company policies in strengthening or weakening the relationships between the research variables. This study used a quantitative method with an associative causal approach. The data were obtained through a distribution questionnaire to 125 employees of H.L. Manambai Abdulkadir Hospital, Sumbawa Regency. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, moderated regression analysis (MRA), coefficient test determination (R²), simultaneous test (F test), and partial test (t test) with SPSS version 24. The results show that non-fixed allowances have no significant effect on the efficiency of Income Tax Article 21 for employees. In-kind facilities and withholding tax have positive and significant effects on the efficiency of Income Tax Article 21 for employees. Internal company policy is not capable of moderating influence Non-Fixed Allowances to efficiency Income Tax Article 21 for employees, however capable strengthen influence in-kind facilities for efficiency Income Tax Article 21 for employees. Meanwhile, the company's internal policies also do not moderate the influence of the withholding tax mechanism on the efficiency of Income Tax Article 21 for employees.]]>
