ANALISIS PERHITUNGAN TARIF EFEKTIF RATA-RATA (TER) ATAS PAJAK PENGHASILAN PASAL 21 STUDI KASUS PT DEF

Abstract

DEVINTA NEHIRA CHRISTANTI. Analisis Perhitungan Tarif Efektif Rata-Rata (TER) atas Pajak Penghasilan Pasal 21 Studi Kasus PT DEF. Dibimbing oleh ADELA.

Pemerintah telah mengeluarkan kebijakan untuk menyederhanakan proses perhitungan PPh 21 melalui PP No. 58 Tahun 2023 yang didukung oleh PMK No. 168 Tahun 2023. PT DEF sebagai pemotong pajak perlu memahami peraturan terbaru agar tidak terjadi kesalahan dalam perhitungan pajak karyawan. Penelitian ini bertujuan untuk menganalisis perhitungan PPh 21 TER dengan memanfaatkan Microsoft Excel sebagai kertas kerja perhitungan. Teknik pengumpulan data dalam laporan tugas akhir ini adalah melalui observasi, dokumentasi dan studi pustaka dengan teknik analisis data kualitatif deskriptif. Hasil penelitian menunjukkan bahwa perhitungan dengan menggunakan kertas kerja berbasis Microsoft Excel menjadi solusi bagi PT DEF dalam menghitung pajak terutang dengan memanfaatkan fungsi dan rumus pada Microsoft Excel yang sudah terhubung dengan data TER. Hal ini membuktikan bahwa kertas kerja ini akurat dalam menghitung PPh 21 karyawan.

Kata Kunci: PPh Pasal 21, TER, Kertas Kerja, Microsoft Excel

DEVINTA NEHIRA CHRISTANTI. Analysis of Calculation of Average Effective Rate (TER) for Income Tax Article 21 Case Study of PT DEF. Supervised by ADELA.

The government has issued a policy to simplify the calculation process of PPh 21 through PP No. 58 of 2023 which is supported by PMK No. 168 of 2023. PT DEF as a tax withholding agent needs to understand the latest regulations so that there are no errors in calculating employee taxes. This study aims to analyze the calculation of PPh 21 TER by utilizing Microsoft Excel as a calculation worksheet. Data collection techniques in this final assignment report are through observation, documentation and literature studies with descriptive qualitative data analysis techniques. The results of the study show that calculations using Microsoft Excel-based worksheets are a solution for PT DEF in calculating taxes owed by utilizing functions and formulas in Microsoft Excel that are already connected to TER data. This proves that this worksheet is accurate in calculating employee PPh 21.

Keywords: Income Tax Article 21, TER, Working Paper, Microsoft Excel DEVINTA NEHIRA CHRISTANTI. Analysis of Calculation of Average Effective Rate (TER) for Income Tax Article 21 Case Study of PT DEF. Supervised by ADELA.

The government has issued a policy to simplify the calculation process of PPh 21 through PP No. 58 of 2023 which is supported by PMK No. 168 of 2023. PT DEF as a tax withholding agent needs to understand the latest regulations so that there are no errors in calculating employee taxes. This study aims to analyze the calculation of PPh 21 TER by utilizing Microsoft Excel as a calculation worksheet. Data collection techniques in this final assignment report are through observation, documentation and literature studies with descriptive qualitative data analysis techniques. The results of the study show that calculations using Microsoft Excel-based worksheets are a solution for PT DEF in calculating taxes owed by utilizing functions and formulas in Microsoft Excel that are already connected to TER data. This proves that this worksheet is accurate in calculating employee PPh 21.

Keywords: Income Tax Article 21, TER, Working Paper, Microsoft Excel