Analisis Mekanisme Pelaporan Pajak Penghasilan (Studi pada Tenaga Pendidik dan Tenaga Kependidikan Program Studi D-III Administrasi Perpajakan) di Universitas Sumatera Utara

Abstract

Income tax in Indonesia refers to the latest tax regulations which continue to develop in line with economic dynamics and government efforts to increase tax compliance. And also includes new rules related to taxable income, deductions, and calculation of tax payable to increase tax contributions in supporting the country's economic development. This research aims to analyze the income tax reporting mechanism for educators and education staff in the Diploma III Department of Tax Administration. Along with increasing tax awareness in Indonesia, educators and education staff in higher education are expected to be able to understand and carry out tax obligations well, including reporting income tax (PPh). This research uses a qualitative descriptive method with a case study approach on educators and education staff in the Diploma III Tax Administration department at the Universitas Sumatera Utara. Data was collected through interviews, observation and documentation. The results of this research can find out what the income tax reporting mechanism is for educators and education staff have reported using the Average Effective Rate with support from the university, but there is still a need for improvement in terms of education and facilitation to increase tax compliance in implementing the latest income tax reporting. This research provides recommendations for regular training related to taxation and improvements to the tax administration system in the academic environment.