Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan untuk menganalisis perhitungan, pemotongan, penyetoran,
dan pelaporan Pajak Penghasilan (PPh) Pasal 21 atas pegawai tetap di Rumah Sakit
Umum Daerah (RSUD) Datu Beru Takengon. Metode penelitian yang digunakan
adalah deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui
wawancara, observasi, dan dokumentasi terhadap proses administrasi perpajakan
rumah sakit pada tahun 2024. Hasil penelitian menunjukkan bahwa perhitungan dan
pemotongan PPh Pasal 21 sebagian besar telah sesuai dengan ketentuan PMK
Nomor 168 Tahun 2023 dan PP Nomor 58 Tahun 2023, meski pun masih terdapat
kekurangan dalam aspek administrasi pelaporan, terutama karena kurangnya
pelaporan penghasilan tambahan oleh pegawai. Penyetoran pajak telah dilakukan
tepat waktu, tetapi pelaporan SPT Masa secara kolektif belum sepenuhnya dapat
diakses atau terdokumentasi dengan baik. Kendala utama terletak pada kurangnya
pemahaman staf terhadap regulasi perpajakan terbaru dan belum optimalnya sistem
pencatatan pajak pegawai tetap. Penelitian ini diharapkan dapat memberikan
masukan bagi instansi publik dalam meningkatkan kepatuhan dan efektivitas
pengelolaan pajak pegawai.
Kata kunci: Pajak Penghasilan Pasal 21, Pegawai Tetap, Rumah Sakit,
Pemotongan, Pelaporan

ABSTRACT This study aims to analyze the calculation, withholding, payment, and reporting of Income Tax Article 21 (PPh Article 21) for permanent employees at the Regional Public Hospital (RSUD) Datu Beru Takengon. The research method used is descriptive qualitative with a case study approach. Data were collected through interviews, observations, and documentation of the hospital's tax administration processes in 2024. The results show that the calculation and withholding of PPh Article 21 were mostly in accordance with the provisions of Minister of Finance Regulation Number 168 of 2023 and Government Regulation Number 58 of 2023, although there are still shortcomings in the administrative aspect of reporting, particularly due to the lack of additional income disclosure by employees. Tax payments were made on time, but collective monthly tax return (SPT Masa) reporting was not fully accessible or well documented. The main obstacles lie in the staff's limited understanding of the latest tax regulations and the suboptimal tax documentation system for permanent employees. This study is expected to provide input for public institutions in improving compliance and the effectiveness of employee tax management. Keywords: Income Tax Article 21, Permanent Employees, Hospital, Withholding, Reporting