Kepatuhan Pajak Bendaharawan Pemerintah: Bukti Pemotongan Pajak Penghasilan Pasal 21

Abstract

Government treasurers have a strategic position in optimizing state revenue collection as tax deductors and collectors. This study aims to analyze the compliance of government treasurers in withholding Income Tax (PPh) Article 21 at the Secretariat of the XCMX Regency DPRD. This qualitative research uses case studies. The informant of this research is the treasurer of expenditure and the Young Analyst of Central and Regional Finance of the Secretariat of the DPRD of XCMX Regency. The data collection techniques used are observation, interviews, and documentation. Data analysis techniques use data reduction, data presentation, and conclusions drawn. As well as testing the validity of the data using source triangulation and triangulation techniques. Based on the results of the data analysis, it is stated that the expenditure treasurer has fulfilled his tax obligations as a taxpayer of a treasurer which includes: government treasurer (i) has an NPWP as a treasurer, (ii) withholds income tax article 21 according to the rules; (iii) make tax deposits/payments on time; (iv) report the Periodic Income Tax Return article 21 on time along with proof of tax withholding; (v) has never been sanctioned for non-compliance; and (vi) never made a payment of tax arrears. Bendarawan fulfills these obligations to avoid administrative sanctions, so the treasurer tries to withhold, pay, and report taxes promptly. While it is still at the stage of normative compliance, it is not yet at the stage of institutional compliance. This study implies that regulations are the central pillar of increasing taxpayer compliance, and taxpayers' self-awareness of fulfilling tax obligations voluntarily is better in the context of the self-assessment system.