Persepsi Wajib Pajak terhadap pemotongan Pajak Penghasilan Pasal 21 dengan metode Tarif Efektif Rata-rata (TER) (Studi pada Fakultas Vokasi Universitas Sumatera Utara)

Abstract

This study investigates the perception of taxpayers, specifically Civil Servant at the Faculty of Vocational, Universitas Sumatera Utara, regarding Income Tax Article 21 witholding using the Average Effective Tariff method. The background of this study stems from fluctuations in Income Tax Article 21 revenue and the potential for taxpayers misunderstanding or dissatisfaction with the Average Effective Tariff method, which was designed to simplify tax calculations. Observations indicate objections from some employees concerning the varying amounts of tax witheld, raising questions about their comprehension and the perceived fairness of the tariffs. The objectives of this research are to analyze lecturers' understanding of the Average Effective Tariff method, to evaluate the perception of tax tariff fairness and proportionality among lecturers, and to identify differences in the perception of objections to Income Tax Article 21 witholding between lecturers and administrative staff. A quantitative descriptive comparative method was employed. The research sample consisted of 30 respondents (15 lecturers and 15 administrative staff) drawn from a population of 70 individuals at the Faculty of Vocational, Universitas Sumatera Utara, selected through Proportional Random Sampling. Primary data were collected using Likert-scale questionnaires and subsequently analyzed using descriptive statistics, validity, reliability, and normality tests, as well as the Mann-Whitney U Test. The findings reveal that most lecturers possess a reasonably good understanding of the basic principles of the Average Effective Tariff method, although variations persist in their technical calculation comprehension and the clarity of explanations received. The perception of tax tariff fairness has not been fully achieved, with some respondents still questioning the equity and proportionality of the withholding, particularly concerning variable income. A significant difference was found in the perception of tax witholding objections between lecturers and administrative staff. Lecturers tended to feel more financially burdened and were more proactive in expressing a desire to file objections, whereas administrative staff more frequently expressed uncertainty, indicating a lower level of tax system comprehension. These differences are explained by equity theory, where lecturers with more complex income structures are more sensitive to perceived discrepancies between tax inputs and outputs.