Tinjauan Kewajiban PPh Pasal 21 di Kementerian Agama Kota Palembang

ASAHRA, FATIMA (2022) Tinjauan Kewajiban PPh Pasal 21 di Kementerian Agama Kota Palembang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini membahas mengenai kewajiban Pajak Penghasilan Pasal 21 oleh Instansi Pemerintah selaku pihak yang memiliki kewajiban sebagai pemotong Pajak Penghasilan Pasal 21. Penelitian ini bertujuan untuk meninjau realisasi pemenuhan kewajiban Pajak Penghasilan Pasal 21 oleh Instansi Pemerintah, mengidentifikasi kendala, dan mengetahui upaya Kantor Pelayanan Pajak dalam meningkatkan kepatuhan pemenuhan kewajiban Pajak Penghasilan Pasal 21 khususnya pada Instansi Pemerintah. Metode penelitian yang digunakan pada penelitian ini ialah metode kualitatif. Objek penelitian adalah Kementerian Agama Kota Palembang. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban Pajak Penghasilan Pasal 21 oleh Kementerian Agama Kota Palembang sudah dilaksanakan dengan cukup baik. Kendala utama yang dialami bendahara Kementerian Agama Kota Palembang dalam pemenuhan kewajiban Pajak Penghasilan Pasal 21 ialah kurangnya pemahaman bendahara terkait kewajiban Pajak Penghasilan Pasal 21. Upaya yang telah dilakukan Kantor Pelayanan Pajak Palembang Seberang Ulu dalam meningkatkan kepatuhan pemenuhan kewajiban Pajak Penghasilan Pasal 21 khususnya pada Instansi Pemerintah ialah mengadakan sosialisasi kepada Bendahara pemerintah selaku pemotong Pajak penghasilan Pasal 21 terkait kewajibannya./ This study discusses the obligations of Article 21 Income Tax by Government Agencies as parties who should cut Article 21 Income Tax. This study aims to review the realization of the fulfillment of Article 21 Income Tax obligations by Government Agencies, identify obstacles, and find out the efforts of the Tax Service Office to improve compliance with the dignity of Article 21 Income Tax obligations, especially in Government Agencies. The research method used in this study is qualitative. The object of research is the Ministry of Religion of Palembang City. The study results indicate that the fulfillment of Article 21 Income Tax obligations by the Ministry of Religion of the City of Palembang has been done quite well. However, the main obstacle experienced by the treasurer of the Palembang City Ministry of Religion in fulfilling Article 21 Income Tax obligations is the treasurer's lack of understanding regarding Article 21 Income Tax obligations. The solution is to conduct socialization with the government Treasurer as withholding Article 21 income tax regarding its obligations.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: withholding taxes, income tax article 21, government agencies, pemotongan pajak, pajak penghasilan pasal 21, instansi pemerintah
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes
PKN STAN Subject Area > Pajak Penghasilan (PPh)
Divisions: 61403 Diploma III Pajak
Depositing User: Perpustakaan PKN STAN
Date Deposited: 10 May 2023 01:31
Last Modified: 10 May 2023 01:31
URI: http://eprints.pknstan.ac.id/id/eprint/1433

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