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All Journal Jurnal Manajemen Dan Bisnis Ekalaya : Jurnal Ekonomi Akuntansi
Kowi, Yustina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pajak Terutang PPh 21 Pegawai Tidak Tetap Mitra Driver Gojek dan Maxim Kowi, Yustina
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1621

Abstract

The scope of the quantitative research approach is the calculation of PPh 21 objects and subjects of gojek and maxim driver partners in Jayapura City. There has been no empirical research on the extensification of PPh 21 tax objects for driver partners. The research objective measures the value of tax payable PPH 21 for gojek and maxim driver partners. The research population is known to be ± 981 active registered partners, the research sample size method with variance data as many as 203 (respondents), questionnaire data collection methods, data analysis methods with descriptive statistics, the stages of analysis are: (1) tabulation of questionnaire criteria for non-permanent employees (2) determination of tax withholding rates (3) cumulative calculation (4) calculation of PTKP (5) calculation of taxable income (6) measurement of Income Tax 21 payable. The results of this study, the average gross income of gojek driver partners Rp.5,054,634, / month and maxim Rp.5,219,835, - / month, the existence of 8 hours of work / day actually payable tax PPh 21 / month gojek driver partners interval Rp.8,350, - s.d Rp.340,400, - and maxim interval Rp.10,000, - s.d Rp.325,000. Gojek and Maxim have an Income Tax 21 responsibility to the Jayapura City Government, based on the economic deterrence model and compliance with the tax laws of Jayapura City PERDA No.33/2023; PMK No.168/2023; PP No.58/2023; Law No.7/2021; Law No.36/2008.
KEMAMPUAN SERTA KESEMPATAN MITRA GOJEK INDONESIA DAN MAXIM TRANSPORTASI ONLINE: SIMULASI PAJAK TERUTANG PPH 21 Kowi, Yustina; Hutajulu, Alexsa; Matuan, Ninda; Kekri, Boy
Jurnal Manajemen dan Bisnis Vol. 9 No. 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55264/jumabis.v9i2.191

Abstract

Tujuan penelitian mengukur kesempatan dan kemampuan pajak penghasilan terutang PPh 21 dari pegawai tidak tetap (mitra driver) gojek indonesia dan maxim transportasi online Kota Jayapura. Teori penelitian economic deterrence model terutama sub teori penghindaran, insentif dan kepercayaan pajak. Sampel adalah 203 metode inklusi varians, pengumpulan data menggunakan kuisioner. Metode analisis kuantitatif dengan cara statistik deskriptif: distribusi, pola, ragam, sebaran dan garis tidak konsisten (polinomial) serta relasi data. Temuan utama penelitian, simulasi pajak terutang maksimal PPh 21 mitra driver gojek indonesia yaitu: Rp.340,400,-/bulan, selanjutnya untuk maxim transportasi online sebesar Rp.325,000,/bulan. Selain itu, 1 dari 5 mitra driver tidak memiliki pekerja tetap; asumsi perilaku mitra driver <8 jam/hari maka terjadi ketidakpastian PPh 21; asumsi bagi hasil mitra driver dan perusahaan menurunkan kemampuan PPh 21; pengetahuan PPh 21 konversi insentif atau subsidi fiskal pajak.
Co-Authors Hutajulu, Alexsa Kekri, Boy Matuan, Ninda