Tingkat Kepatuhan Pelaporan SPT Masa PPh 21 Pada PT. X Di Kabupaten Gresik

Anggraeni, Dwi Surya (2025) Tingkat Kepatuhan Pelaporan SPT Masa PPh 21 Pada PT. X Di Kabupaten Gresik. JURNAL MANAJEMEN, 14 (2). pp. 1-11. ISSN 2541-4348

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Abstract

This study aims to determine the level of compliance with Article 21 Income Tax Return reporting at PT X in Gresik Regency, identify the factors causing delays, and analyze the impact on the company. The research used a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation conducted in the company's administration and tax management departments. The results showed that PT X experienced delays in reporting Periodic Income Tax Returns under Article 21 for 10 tax periods in 2022 and 2 tax periods in 2025. The delays were caused by the absence of SOP, administrative backlogs, low understanding of reporting deadlines among human resources, and technical constraints on the DJP Online system. The impacts included administrative penalties amounting to IDR 1,200,000, increased audit risk, and irregularities in payroll documents

Item Type:	Article
Uncontrolled Keywords:	Tax compliance, Tax Return Form 21, Late reporting, Administrative sanctions
Subjects:	Economic And Business Economic And Business > Management
Divisions:	Faculty of Economic and Business > Management Study Program
Depositing User:	Dwi Surya Anggraeni
Date Deposited:	31 Mar 2026 02:47
Last Modified:	31 Mar 2026 02:47
URI:	http://eprints.umg.ac.id/id/eprint/16012

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