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All Journal Jurnal Paradigma Akuntansi
Sthella Valentia
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Economics, Econometrics & Finance Social Sciences

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PENGARUH KEBIJAKAN TARIF EFEKTIF RATA-RATA (TER) PADA PEMOTONGAN PPH 21 ATAS PENGHASILAN PEGAWAI TETAP PT.XYZ Sthella Valentia; Purnamawati Helen Widjaja; Henny
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39062

Abstract

The implementation of the Effective Average Rate is regulated through Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168/PMK.03/2023, which took effect on January 1, 2024. This study aims to examine the differences in the calculation of Article 21 Income Tax before and after the implementation of the Effective Average Rate system for permanent employees at PT. XYZ. Using a comparative quantitative approach, this study found that the amount of monthly withholding differs between the progressive tax rate method and the Effective Average Rate method. However, the total annual Income Tax Article 21 liability remains largely unchanged. Although the implementation of the Effective Average Rate does not significantly alter the annual tax burden, it affects the amount of employees’ monthly take-home pay.
Co-Authors Henny Purnamawati Helen Widjaja