Edukasi Perhitungan Pemotongan Penyetoran Pelaporan PPh Pasal 21 Bendaharawan Dinas Kesehatan Kota Depok

Hayati Fatimah (Politeknik Negeri Jakarta)
Birrul Walidain (Politeknik Negeri Jakarta)
Ni Made Sri Wardani (Politeknik Negeri Jakarta)
Justin Liu (Politeknik Negeri Jakarta)

Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 4 No. 4 (2026): November 2026 In Press

This Lecturer Community Service (PkML) activity aimed to enhance the literacy, technical skills, and comprehension of 30 treasurers at the Depok City Health Office regarding PPh Article 21 management under the TER regulations and Coretax system. Implementation methods included needs identification, a pre-test, educational simulation using a PPh 21 calculation tool, a post-test, and a satisfaction survey. Results demonstrated a 24.85% increase in average comprehension scores. The highest improvements occurred in understanding late remittance/reporting sanctions (31.52%) and administrative reporting procedures (31.46%). Participant satisfaction reached 84.08% (very satisfied). This program effectively improved treasurer capacity and institutional tax compliance.