SISTEM PPH PASAL 21 SEBAGAI PENINGKATAN KUALITAS TATA KELOLA PERGURUAN TINGGI DI LINGKUNGAN PTN XXX - Melisa Hakim Matondang; Nadhira Hardiana (Jurnal Administrasi Terapan, 2023)
A legal entity higher education institution, also known as a Perguruan Tinggi Badan Hukum (PTN BH), must be of superior quality in order to practice good university governance. Efficiency and effectiveness serve as benchmarks for management improvement. In order to guarantee quality, accountability, transparency, responsibility, independence, and impartiality, the development of a system becomes a problem-solving endeavor. Despite this, the development of the PPh Article 21 system was marred by a number of issues, such as the inability to centralize honorarium payments, the failure to update employee data, and the fact that every employee had access to the system. As a result, it is believed that this research will be able to propose a solution to these difficulties. The qualitative descriptive approach is an option to discussing the condition of the system and its impediments, as well as a statement about PTN BH's performance in strengthening its governance. ABSTRAKPerguruan Tinggi Badan Hukum (PTN-BH) harus memiliki kualitas yang unggul agar dapat menjalankan tata kelola universitas (Good University Governance) yang baik. Efisiensi dan efektivitas menjadi tolok ukur perbaikan manajemen. Untuk menjamin kualitas, akuntabilitas, transparansi, responsibilitas, independensi, dan imparsialitas, pengembangan suatu sistem menjadi upaya pemecahan masalah. Meski demikian, perkembangan sistem PPh Pasal 21 terkendala oleh beberapa permasalahan, seperti ketidakmampuan sentralisasi pembayaran honor, tidak adanya pemutakhiran data pegawai, dan tidak adanya akses terhadap sistem tersebut bagi setiap pegawai. Oleh karena itu, penelitian ini diharapkan mampu memberikan solusi atas kesulitan-kesulitan tersebut. Metode deskriptif kualitatif merupakan pilihan untuk membahas kondisi sistem dan hambatannya, serta pernyataan mengenai kinerja PTN BH dalam memperkuat tata kelolanya. Kata kunci: Good University Governance; PPH Pasal 21; PTN-BH