Analysis Of The Calculation, Remittance, And Reporting Of Article 21 Income Tax (PPH) For Permanent Employees At PT PuPuk Iskandar Muda

Abstract

This study analyzes the procedures for calculating, remitting, and reporting Income Tax (PPh) Article 21 for permanent employees at PT Pupuk Iskandar Muda. The aim is to evaluate the compliance of the company's tax administration with the latest regulations, including the implementation of the Average Effective Rate (TER) based on Government Regulation No. 58 of 2023. The method used is descriptive quantitative and qualitative, employing documentation techniques on Form 1721-A1. The analysis was conducted by comparing the company's internal calculations with the applicable provisions of the Income Tax Law. The results of this study are expected to serve as evaluation material for the company in improving tax compliance and minimizing the risk of administrative sanctions.