ANALISIS PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS GAJI KARYAWAN PT KUALA LUMPUR KEPONG

Abstract

Calculation of Income Tax (PPh) Article 21 on Employee Salaries of PT Kuala Lumpur Kepong. The theoretical basis used in this study includes taxation, Tax Function, Tax Collection Requirements, Tax Grouping, Tax Collection System, Tax Collection Procedures, Theories Supporting Tax Collection, Tax Legal Position, Tax Characteristics, Tax Collection Principles, Income Tax Article 21, Income Tax Objects, Not Included in Income Tax Objects, Income Tax Subjects, Income Tax Withholding (PPh) Article 21, Income Tax Rates Article 21, PPh 21 TER Rates According to Income Layer and Category, Permanent Employees, Overpayment and Underpayment and Salaries and Wages.

        This study was conducted only on permanent employees of PT Kuala Lumpur Kepong. The sample taken was 20 permanent employees of PT Kuala Lumpur Kepong. The data collection technique used Field Work Research and Library Research. The analysis tool in this study used the Calculation of Income Tax (PPh) Article 21 on the salaries of PT Kuala Lumpur Kepong employees according to the Regulation of the Minister of Finance Number 58 of 2023 concerning the Adjustment of the Amount of Non-Taxable Income and Comparison of Income Tax Calculations PPh 21 According to PT Kuala Lumpur Kepong with Non-Taxable Income.

       Research results Based on the results of the analysis, the research hypothesis is accepted because the calculation of income tax (PPh) Article 21 of PT Kuala Lumpur Kepong, East Kutai Regency has a calculation difference with the calculation results according to Law No. 58 of 2023 concerning the withholding rate of income tax article 21. This is because the company still applies income tax calculations using Law No. 7 of 2021 concerning the harmonization of tax regulations