IMPLEMENTASI SISTEM AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI DI KPP PRATAMA MALANG UTARA

Taxes constitute the main source of state revenue, functioning to fund government activities and drive national development. In Indonesia, since 2020, tax revenues
have consistently contributed more than 80% to the State Budget (APBN), highlighting their crucial role in sustaining the country’s economy. Nevertheless, tax administration continues to encounter several obstacles, including limited public awareness of tax responsibilities, insufficient supervisory mechanisms, and less-than-optimal utilization of information technology. One form of tax that directly affects the public is Income Tax (PPh) Article 21, which is levied on the income earned by employees in both public and private sectors. This research seeks to examine the implementation of the PPh Article 21 accounting system at the North Malang Pratama Tax Office (KPP Pratama), emphasizing its effectiveness, time efficiency, accuracy of tax computation, and the management system applied in its operation.