Various embodiments of the present disclosure relate to a method for transmitting and receiving data in a wireless communication system. A method by which a terminal transmits a power headroom report (PHR) in a wireless communication system, according to one embodiment of the present disclosure, can comprise the steps of: receiving signaling information including at least one indicator indicating PHR reporting for at least one cell among cells for a dual connectivity operation; and transmitting at least one PHR for the at least one cell corresponding to the at least one indicator. The at least one cell can be a primary cell (Pcell) serving the terminal and/or a primary secondary cell (PScell) serving the terminal.