<![CDATA[This study aims to analyze the implementation of Income Tax Article 21 (PPh Article 21) calculation and reporting and to examine its contribution to achieving individual taxpayer compliance among members of the Regional House of Representatives (DPRD) of Maluku Province. The research employs a qualitative method with a descriptive approach to obtain a comprehensive understanding of the actual conditions in the field through observation, in-depth interviews, and documentation. The findings indicate that the implementation of PPh Article 21 calculation and reporting at the Secretariat of the Maluku Provincial DPRD has generally complied with applicable tax regulations, supported by a clear division of tasks and the utilization of the DJP Online and e-Filing systems. However, several obstacles remain, including delays in receiving withholding tax certificates, system disruptions, and limited understanding of changes in tax regulations, which affect the optimization of material tax compliance. This study concludes that the proper implementation of PPh Article 21 calculation and reporting in accordance with tax regulations contributes to achieving individual taxpayer compliance. Nevertheless, improvements in human resource competencies and a better understanding of tax regulations are still required to ensure sustainable and optimal compliance.]]>
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