Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 pada Yayasan Pembangunan dan Pendidikan Jihadul Ilmi (Al Ulum) Medan

Abstract

This study aims to analyze the payment and reporting of Income Tax Article 21 at the Jihadul Ilmi Educational and Development Foundation (Al Ulum) in Medan. Income Tax Article 21 is a tax obligation that must be fulfilled by any business entity or organization that pays salaries to employees or workers. The research method used is a descriptive approach with qualitative analysis, where data is collected through interviews with the foundation’s financial managers and documentary studies of tax reports submitted. The findings indicate that the Jihadul Ilmi Foundation has made payments and reports for Income Tax Article 21 in accordance with the applicable regulations, although there are still some deficiencies in the reporting process that need improvement, particularly concerning the timeliness of the reports. The implications of this study highlight the importance of a better understanding of tax obligations, as well as the need to improve the tax administration system to ensure tax duties are fulfilled more efficiently and on time.