Analisa Pemahaman Perhitungan PPh 21 Berdasarkan UU HPP pada Karyawan Kantor Konsultan Pajak

Abstract

Dynamic changes regarding tax regulations mean that every tax consultant office employee must always learn and make adjustments. At the beginning of 2022, regulations on the law on  harmonization of tax regulation (UU HPP)  will be stipulated with changes to tariffs income tax (PPh) and one of them is the calculation of PPh 21. PPh 21 is a tax on income given by employers to employees. The addition of layers and changes in rates in the first layer can make the calculation of PPh 21 before and after the enactment of the HPP Law different, which will affect the value of the tax deposits paid by taxpayers each time. Understanding these changes is necessary to avoid errors in calculating, depositing and reporting PPh 21. The data collection method in this research is interviews, observation and documentation and the analytical tool used is quantitative descriptive analysis. From the research results, it is known that there is a change in the value of PPh 21 tax deposits that companies must pay every month and if compared between the UU PPh and the UU HPP, deposits using the rates applicable to the UU HPP result in a reduction in company PPh 21 deposits. The calculation of PPh 21 carried out by employees of the tax consultant office is in accordance with what is regulated in the UU HPP, which can be seen from the size of the PPh 21 deposit that must be paid by the company. Based on this, from this research it is known that tax consultant office employees understand and apply the calculation of PPh 21 based on the rates regulated in the UU HPP.