Penerapan E-Bupot 21/26 dalam Pemenuhan Kewajiban Perpajakan pada PT. JBMP oleh KKP Garfild Posumah

Abstract

Individual taxpayers who earn income from employment, services, and activities both domestically and abroad are obliged to have their Income Tax Article 21 and/or Article 26 withheld. To facilitate the creation of withholding tax proof for Article 21/26 Income Tax (PPh), the Directorate General of Taxes issues e-Bupot 21/26, a web-based application aimed at assisting taxpayers in creating withholding tax proof for Article 21/26 PPh and submitting Periodic Income Tax Returns (SPT Masa) for Article 21/26 PPh through the DJP Online portal. The objective of this Real Work Practice is to understand the implementation of e-Bupot 21/26 in fulfilling Taxation Obligations at PT. JBMP by KKP Garfild Posumah. The type of data used in this Real Work Final Report is qualitative data obtained from interviews. The data sources used consist of primary data obtained from observations and interviews, as well as secondary data obtained from processed data. The results of this Final Report indicate that the implementation of e-Bupot 21/26 at PT. JBMP by KKP Garfild Posumah involves several stages. The first stage is to create withholding tax proof for Article 21 for permanent and non-employee employees, with two methods available: key-in mechanism and excel import scheme. The second stage continues with posting the created withholding tax proof. The next stage is recording the deposit proof to fill in the deposit proof code for Article 21/26 PPh that has been paid. The final stage is preparing and submitting the Periodic Income Tax Returns for Article 21/26 PPh. In the implementation of e-Bupot 21/26, PT. JBMP has fulfilled its tax obligations by creating withholding tax proof for Article 21 and reporting Periodic Income Tax Returns for Article 21 PPh.