A user equipment and a method for activating a physical uplink control channel (PUCCH) spatial relation are provided. The method includes receiving, from a base station (BS), a medium access control (MAC) control element (CE) including a first field and a second field, the first field indicating an identifier (ID) of a specific PUCCH spatial relation to be activated or deactivated, the second field indicating an ID of a specific PUCCH resource; applying the MAC CE to all PUCCH resources in a specific PUCCH group that includes the specific PUCCH resource in a case that the MAC CE is identified by a first LCID; and applying the MAC CE to the specific PUCCH resource in a case that the MAC CE is identified by a second LCID.