Perhitungan Dan Tata Cara Pemotongan PPH Pasal 21 Atas Anggota Tni Pada Kodim 1007 Banjarmasin

The purpose of this study was to determine the calculation of Income Tax Article 21 for TNI members serving in Kodim 1007 Banjarmasin. The data used is secondary data obtained from Kodim 1007 Banjarmasin. The data analysis technique uses quantitative descriptive analysis. The research findings show that Kodim 1007 Banjarmasin has not calculated Income Tax Article 21 by applying the average effective rate of 2024, as stated in PMK 168.