ANALYSIS OF PPH ARTICLE 21 CALCULATIONS ON CIVIL SERVANT HONORARIUMS AT THE REGENCY SECRETARIAT OFFICE SOUTHEAST MINAHASA REGENCY
Keywords:
Honorarium Recipient Civil Servants, Income Tax Calculation of Article 21 on HonorariumAbstract
Workers, independent contractors, former employees, severance payees, and other individuals who earn wages, salaries, honoraria, allowances, and other kinds of monetary remuneration may be required to pay income tax in accordance with Article 21 of the Income Tax Act (PPh 21). Honorariums are service payments that are often provided to government personnel as well as non-government employees who participate in the execution of government activities. PPh Article 21 Final contains honorariums in its provisions. This study's objective is to determine the procedure used by the Southeast Minahasa Regency Regional Secretariat office for calculating the amount of income tax that must be withheld from honoraria payments made to government employees. For the purpose of compiling this descriptive data, interviews, field notes, and several other types of documentation are employed. This investigation used the most up-to-date regulations about tax law to calculate the honorarium income tax that needed to be paid in accordance with Article 21.
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