Evaluation of Income Tax Calculation and Reporting under Article 21 for Permanent Employees at the Faculty of Mathematics and Natural Sciences, Unsrat

Viorensa Anna Maria Harimu; Sonny Pangerapan; Anneke Wangkar

doi:10.55927/fjas.v4i11.446

Authors

Viorensa Anna Maria Harimu Universitas Sam Ratulangi
Sonny Pangerapan Universitas Sam Ratulangi
Anneke Wangkar Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v4i11.446

Keywords:

Income Tax Article 21, Calculation, Reporting

Abstract

This study aims to evaluate the calculation and reporting of Article 21 Income Tax on permanent employees at the Faculty of Mathematics and Science, Sam Ratulangi University. This research uses a qualitative method. The types of data in this study are quantitative and qualitative data. The results of the evaluation show that in general, the tax calculation process has been in accordance with the provisions of the applicable regulations, namely based on the Income Tax Law Article 17 and PER-16/PJ/2016. However, there are significant weaknesses in the use of the calculation method, where the average effective rate has not been applied for tax calculation in accordance with the latest regulations. In addition, the reporting of the Income Tax Return (SPT) for the Income Tax Period 21 has also not been carried out as it should, which shows that there are still weaknesses in the aspect of administrative compliance. These findings emphasize the need to update and improve compliance with the latest tax regulations, both in terms of calculation and reporting, to ensure compliance and minimize potential future problems.

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