ANALISIS PERBEDAAN PENGELOLAAN PEMUNGUTAN PPH 21 APARATUR SIPIL NEGARA (ASN) SEBELUM DAN SESUDAH IMPLEMENTASI PERATURAN DIREKTORAT JENDERAL PAJAK NO. 32/PJ/2017 (STUDI KASUS DI KANTOR PEMERINTAH DAERAH KABUPATEN BULUKUMBA)

Abstract

Muhammad Taufik Rachman. 2020. Analysis of Differences in the Management of Income Tax 21 State Civil Servants (ASN) Befero and After Implementation of the Regulation of the Directorate General of Taxes Number 32/PJ/2017 (Studi kasus di Kantor Pemerintah Daerah Kabupaten Bulukumba) supervised by Muhammad Hidayat and Andi Djalante. This study aims to (1) find out and analyze differences in the management of withholding taxes income tax 21 for tax withholding officers before and after the implemetation of tAx Directorate Regulation Number 32/PJ/2017 at the Bulukumba Regency Regional Goverment Office, (2) find out and analyze implementation barriers before and after the Directorate General of Taxes Regulation Number 32/PJ/2017 and their impact on the quality of tax reporting at the Bulukumba Regency Regional Goverment Office. The research was conducted at the Bulukumba Regency Goverment Office by taking 58 samples , namely treasurers and assistant treasurer staff. The research period was conducted from July to August 2020. The results showed (1) there is no difference in the deduction of income tax 21 tax for ASN at the Bulukumba District Goverment Office in 2015-2016 and 2018-2019 before and after the implementation of the Directorate General of Taxes Regulation Number 32/PJ/2017, where the Bulukumba Regency Goverment office has carried out the procedure for calculating and deducting income tax 21 on the salaries of the State Civil Apparatus (ASN) in accordance with the Directorate General of Taxes Regulation Number 32/PJ/2017, (2) There are no obstacles in the implementation of the Directorate General of Taxes Regulation Number 32/PJ/2017 and the impact on the quality of tax reporting because all of these tax deductions have been deducted beforehand when ASN at the Bulukumba Regency Regional Goverment office receives a regular salary. Until now, there is no or no information regarding civil servants who are not aware of paying taxes.