Effectiveness Of The Implementation Of Article 21 Income Tax With Corporate Taxpayers On Honorarium Given To The Notary/PPAT In The City Of Lhokseumawe

Feb 27, 2025 by ADMIN 152 views

**Effectiveness of Article 21 Income Tax Cutting on Notary Honorarium/PPAT in Lhokseumawe: Challenges and Solutions**

Introduction

The implementation of Article 21 Income Tax on honorarium given to Notary/PPAT in the City of Lhokseumawe has been a topic of discussion among corporate taxpayers and Notary/PPAT organizations. As a corporate taxpayer, it is mandatory to cut the Article 21 Income Tax on the honorarium given to Notary/PPAT as an expert who carries out free work. However, the effectiveness of this implementation is still low, with only around 33.33% of companies consistently implementing the deduction. This study aims to analyze the effectiveness of the implementation of the slaughter obligation in Lhokseumawe City, as well as legal protection for notaries/PPAT.

Background

The Income Tax Law (PPh Law) and related regulations require corporate taxpayers to cut the Article 21 Income Tax on the honorarium given to Notary/PPAT. This regulation is aimed at ensuring that Notary/PPAT receive fair compensation for their services. However, the implementation of this regulation has been inconsistent, with some companies failing to cut the tax or doing it only for fear of sanction.

Cutting Obligations and Effectiveness of Application

This study found that companies in Lhokseumawe had the authority to cut the Article 21 Income Tax on the Notary Honorarium/PPAT. However, its effectiveness is still low. Only around 33.33% of the company consistently implemented the deduction, with the other 80% only did it for fear of sanction. This is in accordance with Kelman's theory, which states that compliance based on fear will not have an effective impact on society.

The lack of effectiveness in implementing the Article 21 Income Tax cutting obligation can be attributed to several factors, including:

Lack of awareness: Many companies are not aware of the regulation and its requirements.
Lack of education: Companies may not understand the importance of cutting the tax and the benefits it provides to Notary/PPAT.
Fear of sanction: Companies may be hesitant to cut the tax due to fear of being audited or facing penalties.

Legal Protection and Solution

Article 21 Income Tax deduction that is not accompanied by proof of cutting will harm the notary/PPAT, because they lose the right to crediting taxes in the Annual SPT. To get legal protection, the notary/PPAT can submit an objection in accordance with Article 25 of the KUP Law. If rejected, they can appeal to the Tax Court and Review to the Supreme Court.

Solution to Increase Effectiveness

To increase the effectiveness of Article 21 Income Tax with the Notary/PPAT honorarium, here are some solutions:

Socialization and Education

Increasing the company's awareness and knowledge regarding the obligation to cut through more intense socialization and education. This can be achieved through:

Workshops and training: Providing workshops and training sessions for companies to educate them on the regulation and its requirements.
Public awareness campaigns: Conducting public awareness campaigns to inform companies and Notary/PPAT about the regulation and its benefits.
Collaboration with Notary/PPAT organizations: Collaborating with Notary/PPAT organizations to provide education and training to their members.

Repressive Law Enforcement

The Tax Service Office (KPP) must be firm in conducting tax audits and imposing sanctions for companies that do not cut. This can be achieved through:

Regular audits: Conducting regular audits to ensure that companies are complying with the regulation.
Imposing sanctions: Imposing sanctions on companies that do not comply with the regulation.
Providing guidance: Providing guidance to companies on how to comply with the regulation.

Synergy between Parties

Increasing coordination between KPP, Notary/PPAT organization, and employer association to strengthen the implementation of regulations and protect notaries/PPAT rights. This can be achieved through:

Collaboration: Collaborating with Notary/PPAT organizations and employer associations to provide education and training to their members.
Sharing information: Sharing information and best practices between KPP, Notary/PPAT organizations, and employer associations.
Providing support: Providing support to Notary/PPAT and companies in implementing the regulation.

Conclusion

Although the obligation to cut the Income Tax Article 21 of the Notary/PPAT honorarium has been regulated in regulations, the effectiveness of its implementation in Lhokseumawe is still low. Increasing awareness, education, and strict law enforcement is needed to ensure company compliance and protect the rights of notaries/PPAT. Through synergy between parties, it is expected that the application of this regulation will be more effective and fair.

Recommendations

Based on the findings of this study, the following recommendations are made:

KPP: KPP should increase its efforts in educating companies about the regulation and its requirements.
Notary/PPAT organizations: Notary/PPAT organizations should collaborate with KPP and employer associations to provide education and training to their members.
Employer associations: Employer associations should collaborate with KPP and Notary/PPAT organizations to provide education and training to their members.
Government: The government should provide support to KPP, Notary/PPAT organizations, and employer associations in implementing the regulation.

By implementing these recommendations, it is expected that the effectiveness of Article 21 Income Tax cutting on Notary/PPAT honorarium will increase, and the rights of notaries/PPAT will be protected.

Q: What is Article 21 Income Tax cutting on Notary Honorarium/PPAT?

A: Article 21 Income Tax cutting on Notary Honorarium/PPAT is a regulation that requires corporate taxpayers to cut a portion of the income tax on the honorarium given to Notary/PPAT as an expert who carries out free work.

Q: Why is Article 21 Income Tax cutting on Notary Honorarium/PPAT important?

A: Article 21 Income Tax cutting on Notary Honorarium/PPAT is important because it ensures that Notary/PPAT receive fair compensation for their services. It also helps to promote the development of the notary profession and provides a source of income for Notary/PPAT.

Q: Who is responsible for implementing Article 21 Income Tax cutting on Notary Honorarium/PPAT?

A: The Tax Service Office (KPP) is responsible for implementing Article 21 Income Tax cutting on Notary Honorarium/PPAT. KPP is required to ensure that corporate taxpayers comply with the regulation and cut the required portion of the income tax.

Q: What are the consequences of not implementing Article 21 Income Tax cutting on Notary Honorarium/PPAT?

A: The consequences of not implementing Article 21 Income Tax cutting on Notary Honorarium/PPAT include:

Loss of tax credits: Notary/PPAT may lose their right to tax credits if the income tax is not cut.
Penalties and fines: Corporate taxpayers may face penalties and fines for non-compliance with the regulation.
Damage to reputation: Non-compliance with the regulation can damage the reputation of corporate taxpayers and Notary/PPAT.

Q: How can Notary/PPAT protect their rights under Article 21 Income Tax cutting on Notary Honorarium/PPAT?

A: Notary/PPAT can protect their rights under Article 21 Income Tax cutting on Notary Honorarium/PPAT by:

Requesting proof of cutting: Notary/PPAT should request proof of cutting from corporate taxpayers to ensure that the income tax is being cut.
Filing objections: Notary/PPAT can file objections with the Tax Service Office (KPP) if they believe that the income tax is not being cut correctly.
Seeking legal advice: Notary/PPAT can seek legal advice from a qualified attorney to ensure that their rights are protected.

Q: What is the role of Notary/PPAT organizations in implementing Article 21 Income Tax cutting on Notary Honorarium/PPAT?

A: Notary/PPAT organizations play a crucial role in implementing Article 21 Income Tax cutting on Notary Honorarium/PPAT. They can:

Provide education and training: Notary/PPAT organizations can provide education and training to their members on the regulation and its requirements.
Collaborate with KPP: Notary/PPAT organizations can collaborate with KPP to ensure that corporate taxpayers comply with the regulation.
Advocate for Notary/PPAT rights: Notary/PPAT organizations can advocate for the rights of Notary/PPAT and ensure that they receive fair compensation for their services.

Q: What is the future of Article 21 Income Tax cutting on Notary Honorarium/PPAT in Lhokseumawe?

A: The future of Article 21 Income Tax cutting on Notary Honorarium/PPAT in Lhokseumawe is promising. With the increasing awareness and education among corporate taxpayers and Notary/PPAT, it is expected that the implementation of the regulation will become more effective and fair.