ANALISIS PEMBEBANAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS GAJI KARYAWAN PT KRESNA DUTA AGROINDO

Abstract

This research aims to determine and analyze the calculation of Income Tax (PPh) Article 21 on the salaries of employees of PT Kresna Duta Agroindo based on Minister of Finance Regulation Number 58 of 2023 concerning income tax withholding rates Article 21 on income in connection with work, services or activities of individual taxpayers.personal. The research population was employees of PT Kresna Duta Agroindo, totaling 214 employees consisting of 25 permanent employees and 189 non-permanent employees. The sample was specifically for 25 permanent employees of PT Kresna Duta Agroindo. The analysis used is the calculation of Income Tax (PPh) 21 on the salaries of employees of PT Kresna Duta Agroindo according to Minister of Finance Regulation Number 58 of 2023 concerning income tax withholding rates article 21 on income in connection with work, services or activities of individual taxpayers.

The results of the research show that PT Kresna Duta Agroindo has not implemented income tax (PPh) 21 calculations according to Law No. 58 of 2023 concerning income tax withholding rates article 21 on income in connection with work, services or activities of individual taxpayers, because in PT Kresna's calculations Duta Agroindo, Sukamaju Village, Kongbeng District, East Kutai Regency is still using Law No. 7 of 2021 concerning harmonization of tax regulations