<![CDATA[The government has officially released new regulations which serve as guidelines for implementing income tax deductions Article 21 and/or Article 26. These guidelines are contained in Minister of Finance Regulation (PMK) Number 168 of 2023. PMK Number 168 of 2023 replaces PMK Number 252 of 2008 which as well as being a derivative of Government Regulation (PP) Number 58 of 2023. The latest calculation scheme with the Average Effective Rate (AER) is for income received as of January 1, 2024. This research is intended to evaluate the application of calculating WHT Article 21 using the Average Effective Rate (AER) in increasing individual taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan, to evaluate the obstacles faced in implementing the calculation of WHT Article 21 using the Average Effective Rate (AER) and to evaluate efforts to overcome obstacles in implementing the calculation of Income Tax Article 21 using the Average Effective Rate (AER). This research uses a qualitative descriptive method by carrying out initial analysis by collecting data which is processed into simpler data. The techniques and data collection in this research are by means of interviews, observation, documentation and determining informants. The results of the research show that in the evaluation of the implementation of WHT Article 21 calculations using the Average Effective Rate (AER) in increasing individual taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan, there was a 6.07% decrease in the WPOP compliance level between the period January to June 2023 and the period January to June 2024. The results of research on the obstacles faced in implementing the calculation of WHT Article 21 using the Average Effective Rate (AER) are that there is a new system as of January 1 2024, namely e-Bupot WHT 21 which needs adaptation. Meanwhile, the results of the latest research on efforts to overcome obstacles in implementing the calculation of Income Tax Article 21 using the Average Effective Rate (AER) are by carrying out massive outreach to all levels of society in various ways and through various media.]]>
