Article 21 Income Tax Administration System in FE USU

Oct 13, 2025 by talynt.org 87 views

Article 21 Income Tax Administration System at the Faculty of Economics, University of North Sumatra: Increases Tax Efficiency and Compliance

The Faculty of Economics, University of North Sumatra (FE USU) is a leading institution in the field of economics and business in Indonesia. As a reputable university, FE USU has a strong commitment to maintaining good governance and effective administration. One of the key aspects of administration at FE USU is the management of income tax (PPh) Article 21, which is a direct tax collected by the central government for people's income. In this article, we will discuss the importance of Article 21 Income Tax Administration System in FE USU and its role in increasing tax efficiency and compliance.

Understanding Article 21 Income Tax at the Faculty of Economics, University of North Sumatra

Article 21 PPh in FE USU is collected for lecturer income, education staff, and other employees. This levy is done by deduction directly from the salary or honorarium received. The calculation of Article 21 Income Tax is carried out based on the applicable laws and regulations, which include the gross income received, minus the cost of office and pension fees, then multiplied by the applicable tax rates.

Article 21 Income Tax Administration System in FE USU

The Article 21 Income Tax Administration System in FE USU generally includes the following stages:

Calculation of Income Tax Article 21: Calculation of Article 21 Income Tax is carried out based on the applicable laws and regulations. Article 21 Income Tax is calculated based on the gross income received, minus the cost of office and pension fees, then multiplied by the applicable tax rates.
Article 21 Income Tax Cutting: Article 21 Income Tax Cutting is carried out by the FE USU Finance Section from the salary or honorarium received by each employee.
Reporting of Article 21 Income Tax: FE USU is required to report Article 21 Income Tax that has been deducted to the Directorate General of Taxes (DGT) regularly through the PPh Article 21 PPh Notification Letter (SPT).

The Importance of Article 21 Income Tax Administration System

The effective Article 21 PPh Administration System in FE USU has several benefits, including:

Increasing tax compliance: Structured and transparent administrative systems help FE USU to meet their tax obligations in a timely and accurate manner.
Minimizing the risk of sanctions: With a good administrative system, FE USU can avoid fines or sanctions imposed by DGT due to delays or errors in reporting and tax payments.
Increasing transparency and accountability: A good Article 21 Income Tax Administration System will increase transparency and accountability in the management of FE USU's financial, so that it can be trusted by stakeholders.

Challenges and Solutions in Article 21 Income Tax Administration in FE USU

Although the Article 21 Income Tax Administration System in FE USU is good enough, there are still some challenges that need to be overcome, such as:

Lack of tax awareness: Low tax awareness among FE USU employees can cause delays or errors in reporting and payment of taxes.
Complexity of Tax Regulations: Complex and often changing taxation regulations can cause difficulties in understanding and applying them.
Limited Resources: Limitations of Human Resources and Technology can hamper the effectiveness of the PPh Administration System Article 21.

To overcome these challenges, several solutions can be applied, including:

Tax Socialization and Education: FE USU can conduct socialization and education about the importance of taxes and how to report and pay taxes correctly.
Technology Utilization: The application of information technology such as Tax Information Systems (SIP) can increase efficiency and accuracy in the PPh Administration Process Article 21.
Increasing HR capacity: FE USU can increase the competence of human resources involved in the administration of Article 21 Income Tax through training and development.

Conclusion

In conclusion, the effective Article 21 PPh administration system in FE USU is the key to increasing tax compliance, minimizing sanctions risk, and increasing financial transparency and accountability. By overcoming various challenges and applying the right solutions, FE USU can strengthen the Article 21 Income Tax Administration System and make a positive contribution to national development through the fulfillment of its tax obligations.

Recommendations

Based on the discussion above, the following recommendations can be made:

FE USU should continue to improve its Article 21 Income Tax Administration System to ensure compliance and efficiency in tax payments.
FE USU should conduct regular socialization and education about the importance of taxes and how to report and pay taxes correctly.
FE USU should utilize technology such as Tax Information Systems (SIP) to increase efficiency and accuracy in the PPh Administration Process Article 21.
FE USU should increase the competence of human resources involved in the administration of Article 21 Income Tax through training and development.

By implementing these recommendations, FE USU can strengthen its Article 21 Income Tax Administration System and make a positive contribution to national development through the fulfillment of its tax obligations.
Frequently Asked Questions (FAQs) about Article 21 Income Tax Administration System at the Faculty of Economics, University of North Sumatra

In this article, we will answer some of the frequently asked questions (FAQs) about Article 21 Income Tax Administration System at the Faculty of Economics, University of North Sumatra (FE USU).

Q: What is Article 21 Income Tax?

A: Article 21 Income Tax is a direct tax collected by the central government for people's income. It is a type of income tax that is deducted directly from the salary or honorarium received by employees.

Q: Who is responsible for collecting Article 21 Income Tax in FE USU?

A: The FE USU Finance Section is responsible for collecting Article 21 Income Tax from employees.

Q: How is Article 21 Income Tax calculated?

A: Article 21 Income Tax is calculated based on the applicable laws and regulations, which include the gross income received, minus the cost of office and pension fees, then multiplied by the applicable tax rates.

Q: What is the purpose of Article 21 Income Tax Administration System in FE USU?

A: The purpose of Article 21 Income Tax Administration System in FE USU is to ensure compliance and efficiency in tax payments, and to increase transparency and accountability in the management of FE USU's financial.

Q: What are the benefits of an effective Article 21 Income Tax Administration System in FE USU?

A: The benefits of an effective Article 21 Income Tax Administration System in FE USU include increasing tax compliance, minimizing the risk of sanctions, and increasing financial transparency and accountability.

Q: What are the challenges of implementing an effective Article 21 Income Tax Administration System in FE USU?

A: The challenges of implementing an effective Article 21 Income Tax Administration System in FE USU include lack of tax awareness among employees, complexity of tax regulations, and limited resources.

Q: How can FE USU overcome the challenges of implementing an effective Article 21 Income Tax Administration System?

A: FE USU can overcome the challenges of implementing an effective Article 21 Income Tax Administration System by conducting regular socialization and education about the importance of taxes and how to report and pay taxes correctly, utilizing technology such as Tax Information Systems (SIP), and increasing the competence of human resources involved in the administration of Article 21 Income Tax through training and development.

Q: What is the role of the Directorate General of Taxes (DGT) in the Article 21 Income Tax Administration System in FE USU?

A: The Directorate General of Taxes (DGT) is responsible for overseeing the implementation of the Article 21 Income Tax Administration System in FE USU, and for ensuring that FE USU meets its tax obligations in a timely and accurate manner.

Q: How can FE USU ensure that its employees are aware of their tax obligations and responsibilities?

A: FE USU can ensure that its employees are aware of their tax obligations and responsibilities by conducting regular socialization and education about the importance of taxes and how to report and pay taxes correctly.

Q: What are the consequences of non-compliance with the Article 21 Income Tax Administration System in FE USU?

A: The consequences of non-compliance with the Article 21 Income Tax Administration System in FE USU include fines or sanctions imposed by the DGT, and damage to the reputation of FE USU.

Conclusion

In conclusion, the Article 21 Income Tax Administration System in FE USU is an important aspect of the university's financial management. By understanding the FAQs about the system, FE USU can ensure that its employees are aware of their tax obligations and responsibilities, and that the system is implemented effectively and efficiently.

Recommendations

Based on the FAQs above, the following recommendations can be made:

FE USU should continue to improve its Article 21 Income Tax Administration System to ensure compliance and efficiency in tax payments.
FE USU should conduct regular socialization and education about the importance of taxes and how to report and pay taxes correctly.
FE USU should utilize technology such as Tax Information Systems (SIP) to increase efficiency and accuracy in the PPh Administration Process Article 21.
FE USU should increase the competence of human resources involved in the administration of Article 21 Income Tax through training and development.