Tinjauan atas perlakuan fasilitas natura yang diberikan kepada pegawai tetap serta implikasinya pada pph pasal 21 dan pph badan PT ALZ
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File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Subyek : Income tax;Corporations--Taxation
Kata Kunci : benefits in kind, PMK 66/2023, Article 21 income tax, corporate income tax, deductible expense
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032301093_Halaman-Judul.pdf | 10 | |
| 2. | 2026_LM_PJK_024032301093_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_PJK_024032301093_Surat-Hasil-Similaritas.pdf | 2 | |
| 4. | 2026_LM_PJK_024032301093_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_PJK_024032301093_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_PJK_024032301093_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_PJK_024032301093_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_PJK_024032301093_Bab-1.pdf | 4 | |
| 9. | 2026_LM_PJK_024032301093_Bab-2.pdf | 17 |
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| 10. | 2026_LM_PJK_024032301093_Bab-3.pdf | 7 |
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| 11. | 2026_LM_PJK_024032301093_Bab-4.pdf | 20 |
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| 12. | 2026_LM_PJK_024032301093_Bab-5.pdf | 2 | |
| 13. | 2026_LM_PJK_024032301093_Daftar-Pustaka.pdf | 2 | |
| 14. | 2026_LM_PJK_024032301093_Lampiran.pdf | 18 |
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P Penerbitan pmk 66/2023 mengubah prinsip natura dari non-taxable dan non-deductible menjadi taxable dan deductible. penelitian ini bertujuan mengevaluasi perlakuan natura di pt atz, kesesuaiannya dengan pmk 66/2023, serta implikasinya terhadap pph 21 dan pph badan 2024. penelitian ini menggunakan metode deskriptif kualitatif melalui observasi dan studi pustaka pada pt atz. hasil menunjukkan bahwa fasilitas kendaraan, bahan bakar dan perawatan kendaraan, dan asuransi yang diberikan kepada direktur telah diperlakukan sesuai pmk 66/2023 kecuali fasilitas kenikmatan berupa perangkat elektronik namun perlakuan oleh pt atz tidak melanggar peraturan yang berlaku. fasilitas-fasilitas natura dan kenikmatan tersebut diakui sebagai penambah penghasilan bruto (objek pph 21) oleh perusahaan. implikasinya, terjadi kenaikan dasar pengenaan pajak (dpp) pada pph 21 direktur dan kenaikan beban tunjangan pph 21 bagi perusahaan. sebaliknya bagi pph badan perusahaan, biaya natura tersebut kini dibebankan sepenuhnya (deductible expense), sehingga mengurangi penghasilan kena pajak badan pt atz. disimpulkan bahwa pt atz telah mematuhi regulasi perpajakan terbaru.
T The issuance of minister of finance regulation number 66 of 2023 (pmk 66/2023) shifted the principle of benefits in kind (natura) from non-taxable and non-deductible to taxable and deductible. this study aims to evaluate the treatment of benefits in kind at pt atz, its compliance with pmk 66/2023, and the implications for article 21 income tax and 2024 corporate income tax. this study employs a qualitative descriptive method utilizing observation and literature study at pt atz. the results indicate that the vehicle, fuel, vehicle maintenance, and insurance facilities provided to the director have been treated in accordance with pmk 66/2023, with the exception of electronic device benefits; however, the treatment applied by pt atz does not violate applicable regulations. these benefits in kind and/or enjoyment are recognized by the company as additions to gross income (objects of article 21 income tax). consequently, there is an increase in the tax base (dasar pengenaan pajak) for the director\\\'s article 21 income tax and an increase in the article 21 income tax allowance expense for the company. conversely, regarding corporate income tax, these benefit costs are now fully deductible expenses, thereby reducing pt atz\\\'s taxable income. it is concluded that pt atz has complied with the latest tax regulations.
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