ANALISIS PERUBAHAN TARIF PPH ORANG PRIBADI TERHADAP PERHITUNGAN PPH PASAL 21 ATAS GAJI KARYAWAN DAN DAMPAKNYA TERHADAP LAPORAN LABA RUGI FISKAL STUDI KASUS PADA PT RENTALINDO TRACTORS PERKASA

Abstract

Analysis of Changes in Individual Income Tax Rates Against Income Tax  Article 21 Calculations on Employee Salaries and Their Impact on Fiscal Income Statement Case Studies at PT Rentalindo Tractors Perkasa (under the guidance of Mr. Imam Nazarudin Latif as 1^st mentor and Mrs. Umi Kulsum as 2^nd mentor).

Income Tax Article 21 is a tax on the income of domestic individuals in the form of salaries, wages, honoraria, allowances and other payments in connection with the work and activities of the individual. The purpose of this study is to determine and analyze the impact of changes in individual income tax rates on the calculation of Income Tax Article 21 on employee salaries and profits in PT Rentalindo Tractors Perkasa's fiscal income statement.

The theoretical basis used Taxation. Taxes are contributions collected from citizens who are included in the category of taxpayers based on provisions stipulated in the law and do not receive direct benefits.

The analytical tool used in this study is the calculation and charging of employee income based on changes in the withholding rates of income tax Article 21 in Law Number 7 of 2021 concerning Harmonization of Tax Regulations.

The results of the study concluded that changes in personal income tax rates had a decreasing impact on the calculation of Income Tax Article 21 on employee salaries and an increase in company profits.