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p-Index From 2021 - 2026
0.23
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All Journal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Shafira, Shabrina Arti Ayu
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Implementasi Tarif Efektif Rata-Rata PPh Pasal 21: Simplikasi atau Beban Bagi Wajib Pajak Shafira, Shabrina Arti Ayu; Selma Putri Safira
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9725

Abstract

This study analyzes the implementation of the Average Effective Rate (TER) in the Income Tax Article 21 (PPh Pasal 21) withholding mechanism, designed to simplify the tax calculation process for employees within a company. This study examines how the simplification of PPh Article 21 withholding through the TER scheme is applied at Company XYZ. The research employs a descriptive qualitative method, with data collected through a series of methods including observation and review of data from the company's payroll system. The results show that the use of TER simplifies payroll administration and reduces the complexity of tax calculations compared to the previous method. However, in practice, challenges remain in the form of fluctuations in withholding amounts during certain periods, particularly at year-end due to accumulated income and additional earnings such as bonuses. Furthermore, system adjustments and better understanding on the part of the company are needed for the optimal implementation of TER. In conclusion, TER enables tax withholding, but requires technical adjustments to be used efficiently, effectively, and consistently in accordance with applicable tax regulations for companies.
Co-Authors Selma Putri Safira