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p-Index From 2021 - 2026
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All Journal Jurnal Penelitian dan Pengabdian Masyarakat
Justin Liu
Politeknik Negeri Jakarta
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Edukasi Perhitungan Pemotongan Penyetoran Pelaporan PPh Pasal 21 Bendaharawan Dinas Kesehatan Kota Depok Hayati Fatimah; Birrul Walidain; Ni Made Sri Wardani; Justin Liu
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 4 (2026): November 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/chyfq532

Abstract

This Lecturer Community Service (PkML) activity aimed to enhance the literacy, technical skills, and comprehension of 30 treasurers at the Depok City Health Office regarding PPh Article 21 management under the TER regulations and Coretax system. Implementation methods included needs identification, a pre-test, educational simulation using a PPh 21 calculation tool, a post-test, and a satisfaction survey. Results demonstrated a 24.85% increase in average comprehension scores. The highest improvements occurred in understanding late remittance/reporting sanctions (31.52%) and administrative reporting procedures (31.46%). Participant satisfaction reached 84.08% (very satisfied). This program effectively improved treasurer capacity and institutional tax compliance. 
Co-Authors Birrul Walidain Hayati Fatimah Ni Made Sri Wardani