Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Suluh Pendidikan
Fonahia Ndruru
Universitas Nias
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ADJUSTMENT OF TER RATES FOR INCOME TAX ARTICLE 21 FOR CORPORATE TAXPAYERS IN CV. KIRANA CAHAYA SEJAHTERA GUNUNGSITOLI Fonahia Ndruru; Sophia Molinda Kakisina
Jurnal Suluh Pendidikan Vol 14 No 1 (2026): Maret 2026
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v14i1.2501

Abstract

This study aims to establish the calculation, withholding, and reporting system for CV employees as per Article 21 of the ITC. Kirana Cahaya Sejahtera aims to resolve existing employee calculation, withholding, and reporting system issues under Article 21 of the Income Tax Code. This study utilised a saturated sampling technique with a population and sample size of 12 individuals. The researcher used a descriptive research methodology. The data collection methods comprised observation, interviews, and documentation. The collected data were analysed using qualitative descriptive techniques and deductive and inductive methods. The study results indicate the calculation of Income Tax Article 21 payable on Rendi's income for 2024, excluding the most recent tax period, as follows: Calculation of Income Tax Article 21 for each tax period. September = Rp 15,500,000 7% = Rp 1,085,000, October = Rp 15,500,000 7% = Rp 1,085,000, November = Rp 15,500,000 7% = Rp 1,085,000, and December = Rp 15,500,000. The total gross income is Rp 62,000,000 and the tax due under Article 21 is Rp 3,255,000. Determine income tax liability under Article 21 for the most recent tax period, which ended in December. Gross annual income is Rp 62,000,000.00. Annual office expenses deductions: 5% of Rp 62,000,000.00, with a maximum of 4 times Rp500,000.00, totalling Rp2,000,000.00. The pension contribution is 4 times Rp100,000.00, which equals Rp400,000.00. The total of Rp2,400,000.00 signifies the system's calculation, deposit, and reporting of Article 21 Income Tax for employees at CV. Kirana Cahaya Sejahtera is satisfactory. The company has been unable to deduct Article 21 Income Tax in accordance with the Tax Law. Overtime pay, as per Law No. 58 of 2023, is a component that boosts gross income. A discrepancy arises in the underpayment of Article 21 Income Tax withheld by the company and the researcher due to this consideration.
Adjustment Of TER Rates For Income Tax Article 21 For Corporate Taxpayers In CV. Kirana Cahaya Sejahtera Gunungsitoli Fonahia Ndruru; Sophia Molinda Kakisina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10163

Abstract

This study aims to determine the calculation, withholding, and reporting system for Article 21 Income Tax for Employees at CV. Kirana Cahaya Sejahtera and to find solutions to existing problems related to the calculation, withholding, and reporting system for Article 21 Income Tax for Employees. In conducting this study, the researcher used a descriptive research method. Data collection techniques used were observation, interviews, and documentation. The collected data were analyzed using qualitative descriptive analysis techniques and deductive and inductive methods. The results of the study indicate that CV. Kirana Cahaya Sejahtera's system for calculating, depositing, and reporting Article 21 Income Tax for employees is quite good and adequate. However, the company has not been able to withhold Article 21 Income Tax in accordance with the Tax Law. Furthermore, the system for calculating Article 21 Income Tax for permanent employees does not match the calculated Article 21 Income Tax payable according to CV. Kirana Cahaya Sejahtera and the calculated Article 21 Income Tax payable according to the researcher, referring to Government Law No. 58 of 2023. This is because overtime pay given every month to employees is not included as an addition to gross income, because according to the company, what is included as an addition to gross income is only income that is regularly received in the same period (in this case every month), also in the same amount (in this case basic salary and attendance money). What should be correct according to Law No. 58 of 2023, overtime pay is one of the components that increase gross income. It is because of these considerations that there is a difference in underpayment between Article 21 Income Tax that has been deducted by the company and the researcher.
Co-Authors SOPHIA MOLINDA KAKISINA