T This study observes the implementation of the calculation, payment, and reporting of article 21 income tax (pph article 21) at pt x. the purpose of the study is to evaluate pt xyz’s compliance during the january–december 2025 tax period in accordance with prevailing tax regulations. data were collected through direct observation and in-depth interviews with the financial management team, as well as a review of relevant tax documents.the results of the analysis are expected to provide an overview of the effectiveness of the practical implementation of pmk no. 168 of 2023, government regulation (pp) no. 58 of 2023, and per-2/pj/2024, while also identifying various obstacles faced by the company in fulfilling its tax obligations. based on the author’s investigation, the company’s fulfillment of its article 21 income tax obligations has generally complied with applicable tax provisions. the withholding of article 21 income tax on employees has applied the effective average rate (ter) tariffs and categories in accordance with pmk no. 168 of 2023, pp no. 58 of 2023, and per-2/pj/2024, and the payment and reporting of article 21 income tax have been carried out using the new application issued by the directorate general of taxes (dgt), namely coretax, in line with pmk no. 81 of 2024.however, pt xyz still faces a system-related issue: when a national identification number (nik) is entered, the income recipient’s identity (name) does not appear automatically. this condition hampers the data entry process and may lead to administrative discrepancies if the process is continued. therefore, the solution implemented is to request employees to first activate their nik in coretax so that their population data are verified and can be recognized by the system, allowing the income recipient’s name to be displayed accurately according to the correct identity.