Income Tax Cutting Procedure Article 21

Oct 13, 2025 by talynt.org 28 views

In the rapidly growing business world of Indonesia since the 1980s, both national and foreign entrepreneurs have significantly contributed to various economic sectors. The increasing business activities have automatically had an impact on tax obligations that must be met by business actors. One of the important tax obligations is the Income Tax (PPh) Article 21. Understanding the procedure of slaughtering, depositing, and reporting this tax at the Medan Polonia Primary Tax Service Office is crucial for entrepreneurs.

Income Tax Cutting Procedure Article 21

Article 21 Income Tax deduction is carried out by an employer or employer when providing income to employees or other parties who receive income. This deduction is carried out in accordance with applicable regulations and refers to the amount of employee income and the status of tax compliance. The tax cut process is carried out routinely and must be well recorded by the employer. It is essential for employers to understand the tax cut procedure to avoid any errors or discrepancies in the tax deduction process.

The tax cut process involves several steps, including:

Determining the amount of employee income that is subject to tax deduction
Calculating the tax deduction amount based on the applicable tax rates and regulations
Recording the tax deduction amount in the employer's accounting records
Providing the employee with a tax deduction statement or slip

Employers must ensure that the tax cut process is carried out accurately and in accordance with applicable regulations to avoid any errors or discrepancies in the tax deduction process.

Tax Deposit Procedures

After cutting, the next stage is the tax deposit that has been deducted. Employers are obliged to deposit Article 21 PPh to the State Treasury through the perception bank or through an online banking system that has been determined. It is crucial for employers to pay attention to the deadline for deposit so as not to be fined. In addition, employers must also store valid proof of deposit as a reference and documentation.

The tax deposit process involves several steps, including:

Determining the amount of tax to be deposited based on the tax deduction amount
Depositing the tax amount to the State Treasury through the perception bank or online banking system
Obtaining a receipt or proof of deposit from the bank or online banking system
Storing the receipt or proof of deposit as a reference and documentation

Employers must ensure that the tax deposit process is carried out accurately and in accordance with applicable regulations to avoid any errors or discrepancies in the tax deposit process.

Tax Reporting Procedure

Article 21 Income Tax reporting must be carried out regularly, usually every month. Employers are required to submit the SPT of Article 21 Income Tax which includes tax deduction and deposit data. This document must be submitted through the Medan Polonia Primary Tax Office or electronically through the official website of the Directorate General of Taxes. Timely and accurate reporting is very important to avoid administrative sanctions.

The tax reporting process involves several steps, including:

Determining the tax deduction and deposit data to be reported
Preparing the SPT of Article 21 Income Tax document
Submitting the SPT document to the Medan Polonia Primary Tax Office or electronically through the official website of the Directorate General of Taxes
Obtaining a receipt or proof of submission from the tax office or online system

Employers must ensure that the tax reporting process is carried out accurately and in accordance with applicable regulations to avoid any errors or discrepancies in the tax reporting process.

Additional Analysis and Explanation

With a good understanding of the procedure for slaughtering, depositing, and reporting PPh Article 21, employers can ensure that their tax obligations are well fulfilled. This not only prevents legal problems, but also contributes to national development. The success of tax collection depends on the awareness and understanding of taxpayers regarding the importance of taxes in economic development.

Communities and entrepreneurs are often less aware that the tax they pay plays a major role in funding various government projects and infrastructure development. Therefore, it is important for the Tax Service Office to continue to provide education and socialization regarding the benefits of taxation.

By increasing public understanding and awareness about taxes, it is hoped that there will be an increase in compliance in tax payments. This is in line with the government's aim to create a more effective and efficient taxation system for the progress of the national economy.

Facing existing economic challenges, awareness of taxation responsibilities is one important aspect in rebuilding the Indonesian economy. Therefore, entrepreneurs and the whole community are expected to play an active role in fulfilling tax obligations for the achievement of these goals.

Conclusion

In conclusion, understanding the procedure for slaughtering, depositing, and reporting PPh Article 21 is crucial for employers to ensure that their tax obligations are well fulfilled. The tax cut process, tax deposit process, and tax reporting process must be carried out accurately and in accordance with applicable regulations to avoid any errors or discrepancies in the tax deduction, deposit, and reporting process.

Employers and the whole community are expected to play an active role in fulfilling tax obligations for the achievement of these goals.

In our previous article, we discussed the procedure for cutting, depositing, and reporting on Article 21 Income Tax at the Medan Polonia Primary Tax Service Office. However, we understand that there may be some questions and concerns that you may have. In this article, we will address some of the frequently asked questions (FAQs) about Article 21 Income Tax.

Q: What is Article 21 Income Tax?

A: Article 21 Income Tax is a type of income tax that is deducted by an employer from an employee's income. This tax is paid to the government and is used to fund various government projects and infrastructure development.

Q: Who is responsible for cutting Article 21 Income Tax?

A: The employer is responsible for cutting Article 21 Income Tax from an employee's income. This includes determining the amount of tax to be deducted, calculating the tax deduction amount, and recording the tax deduction amount in the employer's accounting records.

Q: What is the deadline for depositing Article 21 Income Tax?

A: The deadline for depositing Article 21 Income Tax is usually the 15th day of the following month. Employers must deposit the tax amount to the State Treasury through the perception bank or online banking system.

Q: What is the penalty for late deposit of Article 21 Income Tax?

A: The penalty for late deposit of Article 21 Income Tax is 2% of the tax amount per month, or a maximum of 20% of the tax amount. Employers must also pay interest on the late deposit amount.

Q: How do I report Article 21 Income Tax?

A: Employers must submit the SPT of Article 21 Income Tax document to the Medan Polonia Primary Tax Office or electronically through the official website of the Directorate General of Taxes. The document must include tax deduction and deposit data.

Q: What is the penalty for late reporting of Article 21 Income Tax?

A: The penalty for late reporting of Article 21 Income Tax is 2% of the tax amount per month, or a maximum of 20% of the tax amount. Employers must also pay interest on the late reporting amount.

Q: Can I appeal a tax assessment or penalty?

A: Yes, you can appeal a tax assessment or penalty. Employers must submit a written appeal to the Medan Polonia Primary Tax Office or the Directorate General of Taxes within 30 days of receiving the tax assessment or penalty.

Q: How do I obtain a receipt or proof of deposit for Article 21 Income Tax?

A: Employers can obtain a receipt or proof of deposit for Article 21 Income Tax from the bank or online banking system where they deposited the tax amount.

Q: How do I obtain a receipt or proof of submission for Article 21 Income Tax?

A: Employers can obtain a receipt or proof of submission for Article 21 Income Tax from the Medan Polonia Primary Tax Office or the Directorate General of Taxes where they submitted the SPT document.

Q: Can I pay Article 21 Income Tax online?

A: Yes, you can pay Article 21 Income Tax online through the official website of the Directorate General of Taxes or the online banking system of the bank where you deposited the tax amount.

Q: What is the contact information for the Medan Polonia Primary Tax Service Office?

A: The contact information for the Medan Polonia Primary Tax Service Office is:

Address: Jl. Diponegoro No. 1, Medan Polonia, Medan
Phone: (061) 457-1111
Fax: (061) 457-1112
Email: medanpolonia.djp@kementriankeu.go.id

We hope that this article has provided you with the information you need to understand the procedure for cutting, depositing, and reporting on Article 21 Income Tax at the Medan Polonia Primary Tax Service Office. If you have any further questions or concerns, please do not hesitate to contact us.