Penarapan tarif efektif rata - rata (ter) pada pemotongan pph 21 bagi pegawai tetap pt. abc masa januari-desember 2024
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Ice Nasyrah Noor
Pembimbing 2 : Ayu Lestari
Subyek : Income tax--Rates and tables
Kata Kunci : Income Tax Article 21, Average Effective Rate, Permanent Employees, Tax Compliance
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032201053_Halaman-Judul.pdf | 4 | |
| 2. | 2026_LM_PJK_024032201053_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_PJK_024032201053_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_LM_PJK_024032201053_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_PJK_024032201053_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_PJK_024032201053_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_PJK_024032201053_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_PJK_024032201053_Bab-1.pdf | 6 | |
| 9. | 2026_LM_PJK_024032201053_Bab-2.pdf |
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| 10. | 2026_LM_PJK_024032201053_Bab-3.pdf |
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| 11. | 2026_LM_PJK_024032201053_Bab-4.pdf |
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| 12. | 2026_LM_PJK_024032201053_Bab-5.pdf | 2 | |
| 13. | 2026_LM_PJK_024032201053_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_PJK_024032201053_Lampiran.pdf |
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P Pajak penghasilan pasal 21 merupakan pajak yang dikenakan atas penghasilan berupa gaji, upah, tunjangan, dan imbalan lain yang diterima pegawai sehubungan dengan pekerjaan, dan sejak diberlakukannya peraturan pemerintah nomor 58 tahun 2023 serta peraturan menteri keuangan nomor 168 tahun 2023, mekanisme pemotongannya mengalami perubahan melalui penerapan tarif efektif rata-rata (ter) yang bertujuan menyederhanakan perhitungan pajak dan meningkatkan kepatuhan wajib pajak; penelitian ini bertujuan menganalisis penerapan perhitungan, penyetoran, dan pelaporan pph pasal 21 bagi pegawai tetap pt. abc periode februari–desember 2024 serta menilai kesesuaiannya dengan ketentuan ter yang berlaku, dengan metode survei lapangan, studi pustaka, dan wawancara, serta data yang diperoleh melalui keterlibatan langsung penulis selama praktik kerja lapangan di pt. cri management consulting yang menangani administrasi perpajakan pt. abc, dan hasil penelitian menunjukkan bahwa pt. abc telah menerapkan pemotongan pph pasal 21 menggunakan ter sesuai peraturan yang berlaku, di mana proses perhitungan, penyetoran, dan pelaporannya telah sesuai ketentuan perpajakan, serta penerapan ter memberikan kemudahan perhitungan dan meningkatkan transparansi pemotongan pajak bagi pegawai tetap.
I Income tax article 21 is a tax imposed on income in the form of salaries, wages, allowances, and other remuneration received by employees in connection with their work, and since the enactment of government regulation number 58 of 2023 and minister of finance regulation number 168 of 2023, the withholding mechanism has changed through the implementation of the average effective rate (aer), which aims to simplify tax calculations and improve taxpayer compliance; this study aims to analyze the implementation of the calculation, payment, and reporting of income tax article 21 for permanent employees ofpt. abc for the period february–december 2024 and to assess its conformity with the applicable aer provisions, using field surveys, literature studies, and interviews as research methods, with data obtained through the author’s direct involvement during an internship at pt. cri management consulting handling pt. abc’s tax administration, and the results show that pt. abc has applied the withholding of income tax article 21 using the aer in accordance with the prevailing regulations, where the processes of calculation, payment, and reporting have been carried out in compliance with tax regulations, and the implementation of the aer provides ease in tax calculation and increases transparency in tax withholding for permanent employees.
