ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 BERDASARKAN TARIF EFEKTIF RATA-RATA PADA PERUMDA PDAM WANUA WENANG MANADO

Abstract

This study aims to analyze the calculation of Article 21 Income Tax using the effective average rate method at the Regional Drinking Water Company Perumda PDAM Wanua Wenang Manado. The effective average method, as regulated in the Minister of Finance Regulation No. 168/PMK.03/2023, simplifies the tax withholding process for permanent employees by multiplying gross income by a fixed rate based on PTKP status. This research uses a qualitative descriptive approach. Data were collected through interviews, observations, and documentation from the finance and HR departments of Perumda PDAM Wanua Wenang Manado. The results indicate that the application of the effective average rate method increases efficiency in tax calculation compared to the traditional progressive method. The process becomes faster, simpler, and less error – prone without compromising accuracy. Additionally, this method supports the company’s compliance with current tax regulations and simplifies tax reporting and administration. Nevertheless, perioic training for internal tax officers and improvements in the recording system are recommended to maintain long – term accuracy.