Analisis Pelaksanaan Kewajiban Atas Pajak Penghasilan Pasal 21 di Perum Perumnas Sentraland Office untuk Tahun Pajak 2022

Abstract

Income Tax Article 21 is a tax on income based on work, services, or activities in the name or in the form of everything received or obtained by domestic individual taxpayers. Based on the description above, the author intends and is interested in conducting an analysis bound to the implementation of obligations on Income Tax Article 21 at Perum Perumnas Sentraland Office.. This study aims to determine the implementation of Article 21 Income Tax obligations carried out by Perum Perumnas Sentraland Office in accordance with the regulation of the Director General of Taxes No.PER-16/PJ/2016 concerning technical guidelines for withholding, depositing, and reporting income tax article 21 and / or income tax article 26 in connection with work, services and activities of private persons, to find out the obstacles and efforts to overcome existing obstacles. In this study, the author used a descriptive method with a qualitative approach. Descriptive aims to provide a history or picture that fits someone's perspective, or something else to the author. In the implementation of the calculation of Article 21 income tax carried out by Perum Perumnas Sentaland Office in terms of, the Basis for Imposition of Tax, Non-Taxable Income, Income Tax Rate, Withholding Obligations, and procedures for calculating article 21 income tax have been carried out properly and in accordance with the regulation of the Directorate General of Taxes No.PER-16 / PJ / 2016. In the Deposit and Reporting of Article 21 Income Tax carried out by sPerum Perumnas Sentraland Office has a delay problem, this is because the Deposit is carried out by the head office, where the head office makes delays in terms of depositing and reporting.