Vol. 1 No. 1 (2025): Financial Strategy and Sustainability in Modern Business
Articles

Analysis of the Implementation of PPH 21 on Civil Servant Salaries Malinau Regency Regional Financial Management Agency According to PP Number 58 of 2023

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  • Lusmino Basia
Lusmino Basia
Universitas Mahakarya Asia, Yogyakarta
pph

Published 2025-02-13

Keywords

  • Tax Analysis,
  • Regional taxes,
  • Tax Planning,
  • Taxation,
  • Tax management

Copyright (c) 2025 Lusmino Basia (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 21 provisions for the salaries of civil servants (PNS) of the Malinau Regency Regional Financial Management Agency, especially after the implementation of Government Regulation (PP) Number 58 of 2023. This study was conducted with the aim of finding out how far the implementation of PPh 21 is compared to valid laws and regulations and to identify potential problems that may arise in its implementation. Qualitative descriptive analysis is the methodology used, and involves data collection through observation and interviews. From the findings of this investigation, the Regional Financial Management Agency has implemented all regulations relevant to valid laws and regulations. It is hoped that this study will help improve the quality of tax management at the Malinau BPKD. With good implementation of PPh 21, it will be able to increase tax compliance and have a greater contribution to regional revenue.

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