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All Journal Al-Kharaj: Journal of Islamic Economic and Business JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi
shalihah, mutiatus
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Economics, Econometrics & Finance Other

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PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA PENGGAJIAN DAN PENGUPAHAN DI PABRIK GULA MERITJAN Fitria, Erika Ayu; shalihah, mutiatus; Afifah, A’isyah
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 3 No 2 (2024): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
Publisher : Universitas Pawyatan Daha

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Abstract

Penelitian ini menganalisis implementasi perhitungan Pajak Penghasilan (PPh) Pasal 21 dalam penggajian dan pengupahan di PG Meritjan. Tujuan penelitian adalah mengevaluasi kesesuaian perhitungan PPh Pasal 21 dengan peraturan perpajakan yang berlaku serta mengidentifikasi potensi optimalisasi dalam prosesnya. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Analisis dilakukan terhadap komponen penghasilan karyawan, perhitungan PPh Pasal 21, dan mekanisme pemotongan pajak dalam sistem penggajian periode 2023. Hasil penelitian menunjukkan bahwa PG Meritjan telah menerapkan perhitungan PPh Pasal 21 sesuai PMK No. 111/PMK.03/2019. Komponen penghasilan yang diperhitungkan meliputi gaji pokok, tunjangan, bonus, dan benefit dalam bentuk natura yang disetarakan dengan uang. Perhitungan dilakukan dengan mempertimbangkan Penghasilan Tidak Kena Pajak (PTKP) dan tarif progresif sesuai lapisan penghasilan karyawan. Sistem penggajian terintegrasi membantu akurasi perhitungan dan pelaporan PPh Pasal 21. Penelitian merekomendasikan beberapa penyempurnaan sistem seperti: otomatisasi update peraturan perpajakan terbaru, peningkatan fitur simulasi perhitungan pajak, dan optimalisasi pelaporan digital. Implikasi praktis penelitian memberikan masukan bagi perusahaan sejenis dalam mengembangkan sistem penggajian yang compliance terhadap regulasi perpajakan.
The Influence Of Digital Tax Literacy On Formal Compliance Of Individual Taxpayers Following NIK-NPWP Integration Shalihah, Mutiatus; F Fauziyah; Ahmad Yani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9930

Abstract

This research seeks to examine the extent to which digital tax literacy influences the formal compliance of individual taxpayers subsequent to the NIK-NPWP integration at the Kediri Pratama Tax Service Office. Employing a quantitative methodology with an explanatory design, cross-sectional data were gathered in December 2025 from 58 active taxpayer respondents who had successfully completed the NIK-NPWP matching process. The measurement instrument was subjected to validation through a pilot examination of 30 respondents (r-table = 0,361) and subsequently analyzed via simple linear regression utilizing SPSS version 27. Empirical findings confirm that digital tax literacy exerts a positive and statistically significant influence on formal compliance (t-count = 5,765 > t-table = 1,673; sig = 0,000; β = 0,497). The coefficient of determination R² = 0,372 reveals that 37,2% of the variance in formal compliance is attributable to digital tax literacy. These findings corroborate the integrative theoretical framework of the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM), explaining that digital tax literacy strengthens both the perceived usefulness and perceived ease of use of digital tax systems. The practical implications of this research highlight the critical need for a digital tax literacy program structured around four core dimensions: comprehension of NIK-NPWP regulatory provisions, proficiency in operating DGT Online and e-Filing platforms, cognizance of taxpayer rights and obligations, and technical problem-solving capabilities. Keywords: Digital Tax Literacy, Formal Compliance, NIK-NPWP, TPB, TAM
Co-Authors Afifah, A’isyah Ahmad Yani F Fauziyah Fitria, Erika Ayu