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All Journal Journal of Management Accounting, Tax and Production Journal of Accounting Law Communication and Technology
Evi Syuriani
Universitas Negeri Medan
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Analisis Perhitungan Pajak PPh 21 pada Karyawan YES248: Sebuah Studi Kasus Putri Kemala Dewi Lubis; Evi Syuriani; Mentari Rezeki Ramadhani; Zulfa ‘Afifah; Tasya Amelia Natali; Iqbal Syaputra
Journal of Accounting Law Communication and Technology Vol. 2 No. 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i1.4017

Abstract

Penelitian ini menganalisis praktik perhitungan Pajak Penghasilan (PPh) 21 pada karyawan YES248, sebuah perusahaan retail. Menggunakan pendekatan kualitatif dengan metode studi kasus, penelitian ini melibatkan wawancara mendalam dengan seorang karyawan dan analisis dokumen terkait. Hasil penelitian mengungkapkan kesenjangan signifikan antara praktik perhitungan PPh 21 di YES248 dengan standar praktik terbaik dan kepatuhan terhadap peraturan perpajakan. Temuan utama menunjukkan pemahaman yang sangat terbatas dari karyawan tentang PPh 21, kurangnya sosialisasi dan pelatihan, serta minimnya transparansi dalam proses perhitungan pajak. Penelitian ini juga mengindikasikan potensi ketidakpatuhan terhadap peraturan perpajakan terkini. Berdasarkan temuan tersebut, direkomendasikan agar YES248 meningkatkan edukasi karyawan, transparansi perhitungan pajak, dan kepatuhan terhadap regulasi perpajakan. Implikasi penelitian ini mencakup perbaikan praktik manajemen pajak di sektor retail dan peningkatan pemahaman tentang implementasi PPh 21 di lingkungan bisnis yang dinamis.
VAT Treatment In Gold And Jewelry Trade: Regulation and Implementation Review Putri Kemala Dewi Lubis; Evi Syuriani; Deyren Firmansyah; Eva Juli Yanti Situmorang; Nur Sakinah Hasibuan
Journal of Management Accounting, Tax and Production Vol. 3 No. 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.4028

Abstract

This research aims to analyze the treatment of Value Added Tax (VAT) in the gold and jewelry trade as well as business actors' compliance with established tax regulations. Even though Minister of Finance Regulation Number 30/PMK.03/2014 and Law Number 7 of 2021 stipulate the obligation to collect VAT of 11% on sales of gold and jewelry, research results show that the majority of gold shops in Deli Serdang have not implemented this provision. This is caused by a lack of understanding by business actors regarding tax regulations, minimal outreach from the authorities, and concerns that the implementation of VAT will have a negative impact on consumer purchasing power. This research emphasizes the importance of increasing ongoing outreach, supervision and training efforts to encourage compliance by business actors in carrying out tax obligations. The government also needs to balance law enforcement with a supportive approach to maintaining the stability and sustainability of the national jewelry industry.
Co-Authors Deyren Firmansyah Eva Juli Yanti Situmorang Iqbal Syaputra Mentari Rezeki Ramadhani Nur Sakinah Hasibuan Putri Kemala Dewi Lubis Tasya Amelia Natali Zulfa ‘Afifah