TATA CARA PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS PENGHASILAN PEGAWAI NEGERI SIPIL (PNS) PADA BADAN PENGAWAS OBAT DAN MAKANAN KOTA BANJARMASIN

Abstract

This research aims to determine the procedures for calculating and withholding Income Tax (PPh) Article 21 on the income of Civil Servants (PNS) at the Banjarmasin City Food and Drug Supervisory Agency. The types of data obtained from this research are: Quantitative data is data in the form of numbers obtained at the Banjarmasin City Food and Drug Supervisory Agency, in the form of a list of salaries for civil servants (PNS) and proof of income tax deduction article 21. The results show that one type of tax imposed on income is Income Tax Article 21 (PPh 21). These forms of income include salaries, income, honorarium, allowances and other payments received by non-employees, former employees, recipients of severance pay, and so on. The 2022 PTKP is still based on the Minister of Finance Regulation Number 101/PMK.010/2016. Individuals with a monthly income of IDR 4.5 million or less are exempt from tax, but those with a higher income must pay PPH 21 tax or those with an annual income of IDR 54 million or less, are not required to pay tax and if their income is more than that then they are impose PPH 21 tax. There are many obstacles faced. Treasurer of the Food and Drug Supervisory Agency, among others: A large number of employees, Sometimes there are often discrepancies in making bookkeeping, in other words not being careful, Lack of knowledge of computer programs. Some Young / New Employees do not have NPWP (which causes differences)