Analisis Kepatuhan Perpajakan Karyawan Tetap sebagai Wajib Pajak Perorangan pada PT Delimas Suryakanaka Tahun 2022-2023

Abstract

The Government of the Republic of Indonesia issued Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) on October 29, 2021, which aims to harmonize tax regulations in order to improve welfare, justice, and social development. This law requires all taxpayers, including private employees, to report their annual obligations and pay taxes according to the provisions. This study aims to analyze the tax compliance of permanent employees as individual taxpayers at PT Delimas Suryakanaka for the period 2022-2023. The main focus of this study is to evaluate the tax administration process implemented by the company and measure the extent to which the system affects the level of employee tax compliance. The method used in this study is a qualitative research method using a literature review method and also interview techniques to obtain information in this study. The location of the study is PT Delimas Suryakanaka which is located on Jalan Serdang Deli Mas Plaza, Tanjung Garbus Satu, Lubuk Pakam District. The study was conducted from June to September 2024. The results of the study show that the tax administration process implemented is quite systematic, especially in terms of providing income tax (PPH) Article 21 Withholding Tax Certificates every year. The data was processed through representatives of 3 research informants and 10 permanent employees as a reference for the study. However, employee understanding of tax regulations, especially regarding the reporting of Annual Tax Returns, is still limited. Most employees only understand tax obligations at a basic level without any in-depth special training from the company.