Mekanisme Pelaporan PPh Pasal 21 atas Jasa Konsultan Pajak Orang Pribadi

Abstract

Reporting of Income Tax (PPh) Article 21 is one of the tax obligations that must be fulfilled by taxpayers for income received by individuals, including for tax consultant services which are classified as freelance work. This Final Assignment Report aims to determine the mechanism for reporting PPh Article 21 for individual tax consultant services. The method used in compiling this final assignment report is a qualitative descriptive method with data collection techniques through observation, interviews, and literature studies. The data used consists of primary data obtained directly from the management and staff of KKP Subhan Kristyanto, as well as secondary data sourced from tax regulations and supporting literature. The results of the Final Assignment Report show that the mechanism for reporting Article 21Income Tax on tax consultant services has been implemented in accordance with applicable tax provisions through the Directorate General of Taxes Coretax system, starting from the process of identifying tax objects, calculating tax payable using a tax base of 50% of gross income multiplied by the rate of Article 17 of the Income Tax Law. Overall, KKP Subhan Kristyanto has assisted clients in fulfilling their tax obligations in a timely manner and in accordance with regulations, thus supporting increased taxpayer tax compliance. Keywoards: Tax Reporting, Tax Consultant, Income Tax 21