Implementasi tarif ter untuk perhitungan pajak non pegawai pada PT Reska Multi Usaha
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Martiani
Subyek : Income tax - Average effective rate
Kata Kunci : article 21 income tax, non-employees, average effective rate, tax withholding, accounting records, P
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_LM_PJK_024032201023_Halaman-Judul.pdf | ||
| 2. | _LM_PJK_024032201023_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | _LM_PJK_024032201023_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | _LM_PJK_024032201023_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | _LM_PJK_024032201023_Lembar-Pengesahan.pdf | ||
| 6. | _LM_PJK_024032201023_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_LM_PJK_024032201023_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_LM_PJK_024032201023_Bab-1.pdf | 8 | |
| 9. | 2025_LM_PJK_024032201023_Bab-2.pdf | 19 |
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| 10. | 2025_LM_PJK_024032201023_Bab-3.pdf | 6 |
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| 11. | 2025_LM_PJK_024032201023_Bab-4.pdf | 10 |
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| 12. | 2025_LM_PJK_024032201023_Bab-5.pdf | 2 | |
| 13. | 2025_LM_PJK_024032201023_Daftar-Pustaka.pdf | ||
| 14. | 2025_LM_PJK_024032201023_Lampiran.pdf | 3 |
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L Laporan ini membahas hasil dan pembahasan atas penerapan pemotongan pajak penghasilan (pph) pasal 21 non pegawai dengan pendekatan tarif efektif rata-rata (ter) di pt reska multi usaha. penulis menyajikan data perhitungan dan pemotongan pph 21 untuk masa pajak januari hingga maret 2025. setiap transaksi dianalisis berdasarkan penghasilan bruto, pengali dpp sebesar 50% (karena penerima penghasilan tidak memiliki npwp), serta tarif ter sebesar 5%. hasil menunjukkan bahwa metode ini mempermudah proses penghitungan dan pelaporan pajak secara administratif. selain itu, bab ini juga menampilkan pencatatan akuntansi atas transaksi-transaksi tersebut yang terdiri dari akun biaya, hutang usaha, dan hutang pph 21, mencerminkan kepatuhan perusahaan terhadap ketentuan perpajakan yang berlaku.
P Presents the results and discussion of the implementation of article 21 income tax (pph 21) withholding for non-employees using the average effective rate (ter) approach at pt reska multi usaha. the author analyzes transactions from the january to march 2025 tax period, calculating the tax based on gross income, applying a 50% tax base (dpp) due to the absence of taxpayer identification numbers (npwp), and using a 5% ter. the findings indicate that this method simplifies the tax calculation and reporting process from an administrative perspective. this chapter also includes detailed accounting records for each transaction, covering expense accounts, accounts payable, and pph 21 payable, demonstrating the company’s compliance with current tax regulations.
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