Edukasi Perhitungan Pemotongan Penyetoran Pelaporan PPh Pasal 21 Bendaharawan Dinas Kesehatan Kota Depok
DOI:
https://doi.org/10.61231/chyfq532Keywords:
PPh Pasal 21, Bendaharawan, Dinas Kesehatan Kota Depok, TER, Coretax SystemAbstract
This Lecturer Community Service (PkML) activity aimed to enhance the literacy, technical skills, and comprehension of 30 treasurers at the Depok City Health Office regarding PPh Article 21 management under the TER regulations and Coretax system. Implementation methods included needs identification, a pre-test, educational simulation using a PPh 21 calculation tool, a post-test, and a satisfaction survey. Results demonstrated a 24.85% increase in average comprehension scores. The highest improvements occurred in understanding late remittance/reporting sanctions (31.52%) and administrative reporting procedures (31.46%). Participant satisfaction reached 84.08% (very satisfied). This program effectively improved treasurer capacity and institutional tax compliance.
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Copyright (c) 2026 Hayati Fatimah, Birrul Walidain, Ni Made Sri Wardani, Justin Liu
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