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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Pengabdian Masyarakat Dharma Andalas JAKBS
Ratnawati Raflis
Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Social Sciences Other

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Analisis Penerapan Tarif Efektif Rata-Rata (TER) Terhadap Perhitungan Pajak Penghasilan Pasal 21 Pegawai Pemerintah Pada Dinas Pertanian Kab. Agam Dewi Susanti; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Article 21 Income Tax is one of the largest sources of state revenue and directly relates to employees. At the end of 2023, the government introduced a new regulation through Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023 by implementing the Average Effective Rate (AER), effective January 1, 2024. This study aims to analyze the implementation of AER in calculating Article 21 Income Tax and compare it with the previous method for ASN employees at the Department of Agriculture of Agam Regency. This research uses a qualitative method with a comparative approach. The results indicate that AER simplifies tax calculations and provides a more proportional tax burden compared to the previous system.
Co-Authors ., Rahmaita Dewi Susanti Dhea Rizky Ananda Dina Anggraini Eka Mariyanti Enny Arita Enny Arita Fitria Rahmi Hendia Junaydi Indrayeni . Indrayeni Indrayeni Ingra Sovita Khadijah Ath Tahirah Khadijah Ath Thahirah Khadijah Ath Thahirah Muhamad Irfan Florid Murniati Murniati Nini Nini Rahmaita . Rahmaita Rahmaita Riani Sukma Wijaya Yessy Yunelia Rahmi