Analysis of Benefit-in-Kind (Natura) Calculation and Employee Status Recognition in the Calculation of Article 21 Income Tax Using the Average Effective Tax Rate (TER): A Case Study at Muhammadiyah University of North Maluku

Authors

  • Safitry Ahmad Sia Program Magister Akuntansi, Universitas Muslim Indonesia, Makassar
  • Amiruddin Amiruddin Program Magister Akuntansi, Universitas Muslim Indonesia, Makassar
  • Juliyanty Siddik Tjan Program Magister Akuntansi, Universitas Muslim Indonesia, Makassar

DOI:

https://doi.org/10.61912/jeinsa.v5i2.490

Keywords:

Article 21 Income Tax, Benefits in Kind (Natura), Average Effective Tax Rate (TER), Tax Compliance

Abstract

This study aims to analyze the calculation of benefits in kind (natura) and employee status recognition in the calculation of Article 21 Income Tax using the Average Effective Tax Rate (Tarif Efektif Rata-rata/TER) at Muhammadiyah University of North Maluku (UMMU) Ternate. This research employed a qualitative method with a case study approach through observations, interviews, and documentation. The findings indicate that the implementation of Article 21 Income Tax calculation on benefits in kind has generally complied with Government Regulation No. 58 of 2023, Minister of Finance Regulation No. 66 of 2023, and Minister of Finance Regulation No. 168 of 2023 through the application of the Average Effective Tax Rate (TER) supported by the DJP Online system. However, its implementation is still constrained by weaknesses in data management, information system integration, human resource competence, and differences in regulatory interpretation. These findings suggest that regulatory compliance should be supported by effective administrative governance and integrated information systems to optimize the implementation of Article 21 Income Tax on benefits in kind.

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Published

2026-08-23

How to Cite

Sia, S. A., Amiruddin, A., & Tjan, J. S. . (2026). Analysis of Benefit-in-Kind (Natura) Calculation and Employee Status Recognition in the Calculation of Article 21 Income Tax Using the Average Effective Tax Rate (TER): A Case Study at Muhammadiyah University of North Maluku. Jurnal Ekonomi Ichsan Sidenreng Rappang, 5(2), 95–104. https://doi.org/10.61912/jeinsa.v5i2.490

Issue

Vol. 5 No. 2 (2026): Hal

Section

Articles

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