Analisis Perhitungan Pajak Penghasilan (PPh 21) Pada Karyawan PT Gunta Samba Jaya Mayong Estate

Nur Afni Oktafiya Titin Ruliana2 Nufitriani3

Abstract


This research was created with the aim of finding out and analyzing the suitability of the calculation of income tax (PPh 21) for employees of PT Gunta Samba Jaya Mayong Estate with the Regulation of the Minister of Finance of the Republic of Indonesia Number 168 of 2023.

      This research was carried out using a descriptive method, namely by collecting, processing, analyzing and presenting data, using Financial Accounting and Tax Accounting theories.

       The data collection technique used is by conducting field research and library research to obtain PPh 21 tax data on companies. The analytical tool used is the calculation of PPh 21 according to the Republic of Indonesia Minister of Finance Regulation Number 168 of 2023, and comparing it with the calculation results according to PT Gunta Samba Jaya Mayong Estate.

       The results of the analysis in this research are that the calculation of Income Tax Article 21 carried out by PT Gunta Samba Jaya Mayong Estate is not in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 168 of 2023. This is because the calculation of PT Gunta Samba Jaya Mayong Estate still uses the old calculation so there is a difference which is caused by different TER impositions, even though the employee's gross income remains the same, the TER imposition is not necessarily the same, this is because the imposition of TER A, B, and C is based on the status of each Taxpayer. This causes differences in overpayment and underpayment for each permanent employee.

Keywords


Tax Accounting, Income Tax Article 21, Permanent Employees

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References


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DOI: https://doi.org/10.31293/jma.v13i3.8287

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