Mechanism of Withholding and Deposit of Income Tax Article 21 by Government Treasurers at the Tagulandang Selatan Sub-district Office

This study aims to determine the mechanism of income tax withholding and remittance under Article 21 by government treasurers at the Tagulandang Selatan Subdistrict Office. This study is categorized as qualitative research, using a descriptive approach. Data collection methods include interviews, observations, and documentation. The data analysis process involves collecting data, classifying the data obtained, analyzing it, and interpreting the results. The findings of the study indicate that the mechanism for withholding and paying Income Tax as stipulated in Article 21. by the Government Treasurer at the Tagulandang Selatan Subdistrict Office are not in accordance with Minister of Finance Regulation No. 168 of 2023 on Procedures for Income Tax Withholding under Article 21. However, the Income Tax Withholding under Article 21 at the Tagulandang Selatan Subdistrict Office still uses Directorate General of Taxes Regulation No. PER -16/PJ/2016 on Technical Guidelines for the Procedures for Withholding, Depositing, and Reporting Income Tax Article 21.