ANALISIS KEPATUHAN PAJAK KARYAWAN TERHADAP PPH PASAL 21 ATAS GAJI KARYAWAN PADA BANK SYARIAH INDONESIA KCP MOJOKERTO MOJOSARI

Abstrak

Penelitian ini bertujuan untuk menganalisis kepatuhan pajak karyawan terhadap Pajak Penghasilan (PPh) Pasal 21 atas gaji karyawan pada Bank Syariah Indonesia (BSI) KCP Mojokerto Mojosari. Penelitian menggunakan metode kualitatif deskriptif dengan sumber data primer yang diperoleh melalui wawancara dan dokumentasi. Informan penelitian terdiri atas pimpinan dan karyawan BSI KCP Mojosari. Analisis data dilakukan melalui tahapan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa mekanisme pemotongan PPh Pasal 21 di BSI KCP Mojosari telah dilaksanakan sesuai ketentuan perpajakan melalui sistem withholding tax, di mana perusahaan bertindak sebagai pihak yang menghitung, memotong, menyetor, dan melaporkan pajak karyawan. Tingkat pemahaman karyawan terhadap PPh Pasal 21 tergolong cukup baik pada aspek umum, namun masih terbatas pada pemahaman teknis terkait perhitungan pajak. Faktor yang memengaruhi kepatuhan pajak karyawan meliputi pengetahuan perpajakan, kesadaran wajib pajak, kemudahan administrasi melalui sistem pemotongan otomatis, dukungan perusahaan, kepastian regulasi, dan sanksi perpajakan. Upaya perusahaan dalam meningkatkan kepatuhan pajak dilakukan melalui sosialisasi perpajakan, penyediaan informasi, pendampingan pelaporan SPT Tahunan, serta penguatan budaya kepatuhan. Meskipun demikian, peningkatan literasi perpajakan masih diperlukan agar kepatuhan tidak hanya bersifat administratif, tetapi juga didasarkan pada kesadaran dan pemahaman yang lebih mendalam.

This study aims to analyze employee tax compliance regarding Income Tax (PPh) Article 21 on employee salaries at Bank Syariah Indonesia (BSI) KCP Mojokerto Mojosari. The research employed a descriptive qualitative method using primary data collected through interviews and documentation. The informants consisted of management and employees of BSI KCP Mojosari. Data analysis was conducted through data collection, data reduction, data presentation, and conclusion drawing. The results indicate that the implementation of Article 21 Income Tax withholding at BSI KCP Mojosari has been carried out in accordance with applicable tax regulations through the withholding tax system, in which the company acts as the party responsible for calculating, withholding, depositing, and reporting employee taxes. Employees generally have a sufficient understanding of Article 21 Income Tax; however, their knowledge of the technical aspects of tax calculation remains limited. Several factors influencing employee tax compliance include tax knowledge, taxpayer awareness, administrative convenience through an automatic withholding system, company support, regulatory certainty, and tax sanctions. The company has undertaken various efforts to improve tax compliance, such as tax socialization programs, provision of tax-related information, assistance in annual tax return (SPT) reporting, and strengthening a culture of compliance. Nevertheless, further improvement in tax literacy is still needed so that compliance is not merely administrative but is also based on a deeper understanding and awareness of tax obligations.