PENERAPAN PPH 21 ATAS GAJI PEGAWAI NEGERI SIPIL (STUDI KASUS PADA BIDANG PEMBINAAN SMP DINAS PENDIDIKAN KABUPATEN TULUNGAGUNG)

Bahardiansyah, Alfian

JAMANTA
Vol. 3 No. 2 (2023)

Abstract This research aims to identify the implementation of calculating and reporting income tax under Article 21 at the Tulungagung Regency Education Office and to determine the conformity of obligations for income tax under Article 21 at the Tulungagung Regency Education Office with the applicable Tax Law. In this research, a qualitative descriptive research approach was used. This research was carried out in the Middle School Development Division of the Tulungagung Regency Education Service. Data sources use primary and secondary data. Data collection was carried out in three ways: observation, interview, and documentation. Data analysis was carried out in several stages, namely data reduction, data presentation, and drawing conclusions. The results of this research show that the implementation of PPH Article 21 on the salaries of civil servants at the Education Service is in accordance with the provisions of the laws and regulations currently in force in Indonesia, but the Education Service does not yet have Standard Operating Procedures. Keywords: Taxes, Collections, Reporting, Implementation Abstrak Penelitian ini bertujuan Untuk mengidentifikasi pelaksanaan penghitungan serta pelaporam pajak penghasilan pasal 21 di Dinas Pendidikan Kabupaten Tulungagung serta mengetahui kesesuaian kewajiban atas pajak penghasilan pasal 21 di Dinas Pendidikan Kabupaten Tulungagung dengan Undang-Undang Perpajakan Yang berlaku. Dalam penelitian ini, memakai pendekatan penelitian deskriptif kualitatif. Penelitian ini dilaksanakan di Bidang Pembinaan SMP Dinas Pendidikan Kabupaten Tulungagung. Sumber data memakai data primer dan sekunder. Pengumpulan data dijalankan dengan 3 cara, yaitu Observasi, Wawancara, dan Dokumentasi. Analisis data dilakukan dengan beberapa tahap, yaitu Reduksi data, Penyajian data Dan Penarikan Kesimpulan. Hasil penelitian ini adalah Penerapan PPH Pasal 21 Atas Gaji Pegawai Negeri Sipil Dinas Pendidikan telah sesuai dengan ketentuan aturan perundang-undangan yang berlaku di Indonesia saat ini, namun Dinas Pendidikan belum mempunyai Standart Operasional Prosedur. Kata kunci: Pajak, Pemungutan, Pelaporan, Penerapan.