ABSTRAK

Penelitian ini mengkaji mekanisme pemotongan dan pelaporan Pajak Penghasilan Pasal 21 dengan skema Tarif Efektif Rata-Rata (TER) yang diterapkan pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKPAD) Kota Banjarmasin, menyusul terbitnya Peraturan Pemerintah Nomor 58 Tahun 2023 dan Peraturan Menteri Keuangan Nomor 168 Tahun 2023. Desain penelitian bersifat deskriptif kualitatif yang dilengkapi ilustrasi kuantitatif perhitungan pajak. Data primer dihimpun melalui wawancara mendalam dengan petugas penggajian dan perpajakan serta pengamatan langsung atas proses pemotongan, sedangkan data sekunder diperoleh dari dokumen penggajian, bukti potong, dan peraturan yang berlaku. Analisis dilakukan dengan membandingkan praktik di lapangan terhadap ketentuan regulasi dan menelaah konsistensi potongan bulanan. Hasil kajian menunjukkan bahwa BPKPAD telah menerapkan skema TER secara tepat dengan memisahkan penghasilan teratur dan tidak teratur serta menggunakan lapisan penghasilan bruto bulanan yang sesuai dengan status Penghasilan Tidak Kena Pajak setiap pegawai. Skema ini menekan beban administrasi yang sebelumnya timbul akibat rekonsiliasi tarif progresif tahunan dan memberi kepastian jumlah potongan bulanan bagi pegawai. Meski demikian, akurasi entri data, kekeliruan penetapan status Penghasilan Tidak Kena Pajak, dan keterbatasan pemahaman pegawai atas struktur lapisan baru masih menjadi kendala. Pelatihan berkelanjutan, penguatan prosedur verifikasi data, dan evaluasi internal berkala direkomendasikan guna menjaga kepatuhan serta efisiensi administrasi.

Kata Kunci: Pajak Penghasilan Pasal 21, Tarif Efektif Rata-Rata, pemotongan pajak, pelaporan pajak, pemerintah daerah.

ABSTRACT

This study examines the withholding and reporting mechanism of Income Tax Article 21 (PPh Pasal 21) under the Average Effective Rate scheme, known domestically as Tarif Efektif Rata-Rata (TER), as implemented at the Regional Financial and Asset Management Agency (BPKPAD) of Banjarmasin City following the enactment of Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023. A descriptive qualitative design was applied, supported by quantitative illustrations of tax calculation. Primary data were collected through in-depth interviews with payroll and tax officers and direct observation of the withholding process, while secondary data were obtained from payroll documents, tax withholding slips, and the applicable regulations. Data were analyzed by comparing agency practice with regulatory provisions and examining the consistency of monthly deductions. The findings indicate that BPKPAD has correctly adopted the TER scheme by separating regular and non-regular income and applying the monthly gross-income bracket appropriate to each employee's non-taxable income status. The scheme lowers the administrative burden previously caused by annual progressive-rate reconciliation and gives employees more predictable monthly deductions. However, data-entry accuracy, misclassification of non-taxable income status, and limited staff familiarity with the new bracket structure remain persistent obstacles. Continuous staff training, stricter data-verification procedures, and periodic internal evaluation are recommended to sustain compliance and administrative efficiency.

Keywords: Income Tax Article 21, Average Effective Rate, tax withholding, tax reporting, regional government.