Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach

This study aims to determine the perception of ASN towards the collection of Income Tax Article 21 whether it is in accordance with the theory put forward by Adam Smith, namely the Theory of Four Maximum Taxes. This study uses a qualitative descriptive data analysis method with data collection techniques, namely interviews. Researchers conducted interviews with taxpayers who work at the Mamajang Sub-District Office, Makassar City. Based on the results of this study, it can be concluded that the collection of Income Tax Article 21 on ASN can generally be stated to be in accordance with the theory of "Four Maximum Taxes". This is assessed based on the four criteria, namely equity, certainty, convenience of payment, and economics of collection.