OPTIMISATION OF INCOME TAX CALCULATION AND REPORTING FOR DOCTORS: A CASE STUDY OF DOCTOR A IN THE 2024 FISCAL YEAR

Abstract

The medical profession is subject to personal income tax and faces specific challenges in fulfilling its tax obligations, as doctors generally earn income from various sources, both as permanent employees and from private practice. This diversity of income sources makes the process of calculating, withholding, depositing, and reporting income tax  under Article 21 more complex and requires precision to comply with applicable regulations. This study aims to analyse and evaluate the procedures for calculating and reporting doctors' income tax in the 2024 tax year through a case study of Doctor A, who earns income as a permanent lecturer at University X and from private practice at University X and PT Y. The research method used is quantitative with a case study approach, with data obtained from the MPC tax consultancy office. Tax calculations were carried out by separating the types of income; namely, income from permanent employment was calculated by taking into account deductible expenses, while income from freelance work used a calculation norm of 50% (fifty percent) of the gross income earned. All income was combined and reported in the annual tax return using form 1770. The results of the study showed that the process of calculating, deducting, depositing, and reporting Income Tax Article 21 on Doctor A's income was in accordance with applicable tax regulations. These findings are expected to serve as a reference for medical personnel in carrying out their tax obligations correctly and complying with applicable regulations.