Maksud dari penelitian  yaitu untuk menganalisis carapenghitunganpemotonganPajak (PPh) 21 serta kendala–kendala  dihadapi Bendaharawan atas penghasilan Pegawai Negeri SipiI pada Dinas Perumahan dan Pemukiman Kota Banjarmasin. Diharapkan bagi Dinas Perumahan dan Pemukiman Kota Banjarmasin khususnya bagi Bendahara dan Perpajakan harus secara rutin meng-update data-data pegawai dan upgrade aplikasi jika ada pembeharuan atau disesuaikan dengan aturan-aturan yang baru

The purpose of the research is to analyze how to calculate withholding Tax (PPh) 21 and the constraints faced by the Treasurer on the income of Civil Servants of Civil Servants at the Banjarmasin City Housing and Settlement Service. It is hoped that the Banjarmasin City Housing and Settlement Service, especially the Treasurer and Taxation, should regularly update employee data and upgrade applications if there are updates or adjustments to new rules