PERHITUNGAN, PENYETORAN DAN PELAPORAN PPH PASAL 21 PADA KPP BEA CUKAI TMP A BANDUNG

Abstract

This study aims to analyze the implementation of Article 21 Income Tax at KPP Bea Cukai TMP A Bandung throughout 2021, focusing on tax calculation, payment, and reporting. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation. The data were analyzed to assess whether tax obligations were carried out in accordance with applicable regulations. The findings indicate that Article 21 Income Tax was calculated using the Gross Method in compliance with tax regulations. All tax payments in 2021 were made on time through the e-Billing system. However, tax reporting through e-Filing experienced delays for the March and June tax periods. These findings suggest that timely tax payments were not consistently accompanied by compliance with tax reporting deadlines.