ANALISIS PERHITUNGAN NATURA DAN PENGAKUAN STATUS PEGAWAI ATAS PERHITUNGAN PPH 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) Studi Kasus Universitas Muhammadiyah Maluku Utara Ternate

Safitry Ahmad Sia (Program Magister Akuntansi, Universitas Muslim Indonesia, Makassar)
Amiruddin Amiruddin (Program Magister Akuntansi, Universitas Muslim Indonesia, Makassar)
Juliyanty Siddik Tjan (Program Magister Akuntansi, Universitas Muslim Indonesia, Makassar)

Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Vol 5 No 2 (2026): Hal

This study aims to analyze the calculation of benefits in kind (natura) and employee status recognition in the calculation of Article 21 Income Tax using the Average Effective Tax Rate (Tarif Efektif Rata-rata/TER) at Muhammadiyah University of North Maluku (UMMU) Ternate. This research employed a qualitative method with a case study approach through observations, interviews, and documentation. The findings indicate that the implementation of Article 21 Income Tax calculation on benefits in kind has generally complied with Government Regulation No. 58 of 2023, Minister of Finance Regulation No. 66 of 2023, and Minister of Finance Regulation No. 168 of 2023 through the application of the Average Effective Tax Rate (TER) supported by the DJP Online system. However, its implementation is still constrained by weaknesses in data management, information system integration, human resource competence, and differences in regulatory interpretation. These findings suggest that regulatory compliance should be supported by effective administrative governance and integrated information systems to optimize the implementation of Article 21 Income Tax on benefits in kind.