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All Journal Jurnal Ilmiah Ekonomi dan Manajemen
Nadira Aulia Zahra
UIN Sumatera Utara
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Analisis Penerapan PPh 21 Dalam Sistem Penggajian Karyawan Di Era Digital: Studi Kasus Kesalahan Rekonsiliasi Pajak Tahunan Pada Penerapan Tarif Efektif Rata-Rata (TER) Nadira Aulia Zahra; Oktavia Ramadhani; Rolan Rizki Rinaldi Daulay; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11383

Abstract

Income tax article 21 (PPh 21) is a tax on income received by employees and is directly deducted by the employer through the payroll system. However, along with advancing technology, the payroll system has shifted from manual to digital, namely the payroll system, as well as the application of the Average Effective Rate that has been used since 2024, to facilitate the calculation of monthly taxes. Nevertheless, in the practice of implementing this TER system, there are still several errors that often occur, particularly regarding the failure to perform annual tax reconciliation, which can result in discrepancies between the amount of tax withheld and the actual obligation. Therefore, this research is conducted to observe and examine how PPh 21 is implemented in the modern payroll system and what errors frequently occur since the implementation of the TER. The method used is a literature study with a qualitative descriptive approach.
Co-Authors Dini Vientiany Oktavia Ramadhani Rolan Rizki Rinaldi Daulay