ANALYSIS OF ARTICLE 21 INCOME TAX CALCULATION, WITHHOLDING, AND REPORTING FOR TNI PERSONNEL AT KODIM 1310/BITUNG

Abstract

This study aims to find out and analyze the suitability of the calculation, deduction, and reporting of Article 21 Income Tax (PPh 21) for TNI members at Kodim 1310/Bitung with the Average Effective Rate (TER) under PP 58/2023 and PMK 168/2023. The research uses a descriptive method with a qualitative approach. Primary data was obtained through interviews with expenditure treasurers/payers, while secondary data was in the form of income payment lists, withholding evidence 1721-A2 of 2025, and laws and regulations. The sample was determined purposively on five TNI members with a service period of more than 20 years and an officer rank group. Results show that monthly PPh 21 calculations (January–November) correctly applied TER to gross income, while the December period was recalculated annually using progressive rates under Article 17 of the Income Tax Law. Among the samples, four members experienced overpayments that were not refunded because their PPh 21 is Government-Borne (DTP). Meanwhile, one member experienced an underpayment of Rp95,092, which was deducted in December. Withholding was processed through the integrated SAKTI and Coretax Web Salary applications. Reporting complied formally via Periodic Tax Returns by the agency and independent Annual Tax Returns by each member. Given the limitation of five samples from 235 personnel, generalizations require caution. This study provides crucial empirical evidence on TER implementation within military agencies.