Tax reporting literacy on article 21 income tax for company employees in Banjarmasin
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Abstract
This community service activity aims to improve employees’ understanding of the implementation of Income Tax (PPh) Article 21 for individual taxpayers at PT. Tri Bangun Bersatu Banjarmasin. Many employees still face difficulties in calculating and reporting personal income taxes accurately, resulting in potential errors in compliance with taxation regulations. The activity was designed to provide literacy and practical guidance on determining, calculating, and reporting Income Tax Article 21 based on the latest tax policies issued by the Directorate General of Taxes. The methods used included lectures, discussions, and direct practice using the DJP Online system. The results of the activity showed an increased awareness and capability among employees in performing proper tax calculations, identifying taxable income components such as salaries, allowances, and honoraria, and completing tax reporting independently and correctly. This activity also fostered a positive attitude toward tax compliance as part of civic responsibility. Through this literacy program, employees are expected to continuously apply the knowledge in their workplace and ensure that all personal tax reporting is done in accordance with prevailing laws and regulations. The community service program thus contributes to strengthening tax awareness and compliance culture among company employees.
Keywords: tax literacy, Income Tax Article 21, employee compliance, individual taxpayer, DJP Online
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References
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