The Behavioral Accounting Research Group, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) hosted a Technical Assistance under the Community Service Grant for Research Group activity (PKM HGR-UNS) funding, in collaboration with the Karanganyar Regency Local Government on June 25, 2024.

The team provided technical assistance based on Government Regulation No. 58 Article 21 concerning the Income Tax Withholding Rates.

The Behavioral Accounting PKM HGR-UNS group is led by Anni Aryani along with its members consisting of Sutaryo, Taufiq Arifin, Doddy Setiawan, Evi Gantyowati, Payamta, Isna Putri Rahmawati, An Nurrahmawati, and Dian Perwitasari. The team distributed a Smart Book as technical guidelines for the participants of the event.

In her opening remarks, Anni Aryani stated that the Directorate General of Taxation has implemented an amendment to the Income Tax withholding rates under Article 21, using an average effective rate (TER) scheme to simplify and streamline the calculation of Income Tax withholding under Article 21.

Anni Aryani also added that the implementation of the amendment to the Income Tax withholding rates under Article 21 can enhance taxpayer compliance in fulfilling their tax obligations and establish an effective, efficient, and accountable tax administration system.