<![CDATA[This study aims to determine the procedures for withholding, calculating, and reporting Article 21 Income Tax (PPh Article 21) on the salaries of State Civil Apparatus (ASN) employees using the Average Effective Rate (Tarif Efektif Rata-rata/TER) mechanism at the Expenditure Treasurer of the Regional Revenue Agency (BAPENDA) of Jambi Province. The research method used is descriptive with a qualitative approach through observation, interviews, and documentation. The results indicate that the withholding, calculation, and reporting of PPh Article 21 at BAPENDA of Jambi Province have been implemented in accordance with applicable tax regulations. The tax for January to November is calculated using the TER mechanism based on the PTKP category of gross income (including basic salary, allowances, and Employee Income Supplement/TPP), while December tax is recalculated using the progressive rates of Article 17 paragraph (1) letter a of the PPh Law. Tax deposits and reporting are conducted through the electronic system of the Directorate General of Taxes. In practice, the TER mechanism simplifies tax administration. However, the semi-manual use of Microsoft Excel still poses a risk of human error during data input. Therefore, thoroughness, validation, and regular updates of employees' PTKP status are required to ensure tax accuracy.]]>
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