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All Journal Jurnal Hospitality dan Manajemen Jasa Research Trend in Technology and Management
Cindy Agustina
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering

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Journal : Research Trend in Technology and Management

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Analysis of Compliance with PPh 21 of Individual Taxpayers Case Study at PT XYZ Cindy Agustina; Ayatulloh Michael Musyaffi; Hera Khairunnisa
Research Trend in Technology and Management Vol. 2 No. 4 (2024): Research Trend in Technology and Management
Publisher : RTTM

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Abstract

The purpose of this study is to analyze compliance with Income Tax Article 21 (PPh 21) for individual taxpayers at PT XYZ, focusing on the calculation of Non-Taxable Income (PTKP), tax payments, and reporting. A qualitative approach was employed using a case study method, in-depth interviews, observations, and document analysis. The results indicate an error in the PTKP calculation in 2023, resulting in an overpayment of Rp 675,000. Furthermore, although tax reporting was conducted on time through the e-Filing system, the company experienced delays in tax payments, leading to administrative penalties.
Co-Authors Felicia Hermawan Hanjaya Siaputra Hera Khairunnisa Musyaffi, Ayatulloh Michael