Analisis Penerapan Akuntansi Pajak Penghasilan (PPh) Pasal 21 Pada Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Utara

Abstract

This study is motivated by the need to analyze the implementation of accounting in the process of calculating and withholding Income Tax (Article 21) on employee income conducted by the Secretariat of the Regional People's Representative Council (DPRD) of North Sumatra, as well as to determine whether the reporting of Article 21 Income Tax by the Secretariat of DPRD North Sumatra has been carried out in accordance with applicable tax regulations. The purpose of this study is to analyze the calculation, withholding, and reporting of Income Tax (Article 21) at the Secretariat of DPRD North Sumatra and to assess whether these have complied with the prevailing tax regulations. The research method used is descriptive qualitative, where data were collected through interviews and documentation with the team leader and staff at the Secretariat of DPRD North Sumatra. The results of this study indicate that the application of accounting in the process of calculating and withholding Income Tax (Article 21), as well as the reporting of Income Tax (Article 21) at the Secretariat of DPRD North Sumatra, complies with the regulations established by the Directorate General of Taxes and Law No. 36 of 2008 concerning Income Tax. The Secretariat follows applicable rules and pays and reports taxes on time. The implementation of accounting in withholding employee Income Tax (Article 21) meets the standards Law No. 36 of 2008 governing income taxand Government Regulation (PP) Number 58 of 2023 as well as the regulations issued by the Directorate General of Taxes.