Analysis of Calculation, Deduction, and Reporting of PPh 21 on Remuneration at the UPT Puskesmas Sumber Harum

Redhy Ardiyanto

doi:10.55927/metropolis.v1i5.431

Authors

Redhy Ardiyanto Politeknik Sekayu

DOI:

https://doi.org/10.55927/metropolis.v1i5.431

Keywords:

Income Tax Article 21, Remuneration, Tax Reporting, Compliance, BLUD

Abstract

This study analyzes the calculation, withholding, and reporting of Income Tax Article 21 on employee remuneration at UPT Puskesmas Sumber Harum. A mixed qualitative and quantitative method was applied using interviews and financial documentation. Results show that tax deductions still use final rates by employee rank, inconsistent with Law No. 7/2021, which mandates a 2.5% effective rate. Moreover, withholding slips and monthly tax reports have not been prepared. It is recommended that the Puskesmas adjust its system to comply with current regulations, improving tax compliance and financial accountability.

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