ANALISIS KEPATUHAN PERHITUNGAN DAN PELAPORAN PPh PASAL 21 TAHUN 2024 PADA POLDA SULUT BIDANG KEUANGAN

Abstract

This study aims to analyze compliance in the calculation and reporting of Article 21 Income Tax (PPh 21) in 2024 at the Financial Division of the North Sulawesi Regional Police (Polda Sulut). The background highlights the importance of tax compliance as a primary state revenue source and the obligation of government institutions to fulfill tax regulations. The key issue identified is non-compliance in reporting Monthly Tax Returns (SPT Masa PPh 21), despite accurate calculations and timely tax payments. A descriptive qualitative method with a comparative approach was employed, involving in-depth interviews with Financial Division staff, document analysis (salary lists, tax deduction proofs), and a review of regulations such as Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023. Data analysis included reduction, presentation, and conclusion drawing. Findings reveal that PPh 21 calculations complied with the Average Effective Rate (TER) under Regulation No. 58/2023, but no SPT Masa reports were submitted throughout 2024, indicating a lack of understanding of reporting obligations. The study concludes that while Polda Sulut adhered to calculation and payment requirements, it failed in timely reporting. Recommendations include enhancing training on tax reporting duties and adopting electronic systems like e-Filing to ensure full compliance.