ANALISIS PENERAPAN PAJAK PENGHASILAN JAMINAN HARI TUA PESERTA BPJS KETENAGAKERJAAN CABANG MANADO

Abstract

This study aims to analyze the application of income tax on Old Age Security (JHT) benefits for BPJS Ketenagakerjaan participants at the Manado Branch, identify obstacles encountered in its implementation, and analyze the application of taxation in the JHT claims process. This study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, with information obtained from BPJS Ketenagakerjaan employees and JHT participants who had received benefits. Secondary data were obtained from regulatory documents, company documents, and relevant references. The results indicate that the application of income tax on JHT at the Manado Branch of BPJS Ketenagakerjaan complies with Law No. 7 concerning Taxation Harmonization concerning progressive tax rates, Government Regulation 68/2009, and Minister of Finance Regulation 16/2010, which stipulates that JHT disbursements are subject to final income tax. However, challenges remain, including low levels of participant understanding of JHT tax obligations, varying complexity of tax calculations depending on participant circumstances, and suboptimal socialization regarding JHT taxation aspects. Based on the research results, the author also recommends that there is a need to improve educational programs and outreach to participants regarding the taxation aspects of JHT, simplify calculation procedures, so that the research results are expected to contribute to the development of more effective policies in the implementation of old age security income tax and increase participant awareness and compliance with tax obligations.

Keywords: Analysis of Income Tax Implementation, Old Age Security, BPJS Employment