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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Bisnis Terapan
Keilan Rezkia Mumtaazah
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Economics, Econometrics & Finance Social Sciences

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PERBANDINGAN PERHITUNGAN MASA PAJAK PENGHASILAN PASAL 21 PP 80/2010 DAN PP 58/2023 BAGI TENAGA AHLI BAPENDADKI JAKARTA Keilan Rezkia Mumtaazah; Mohammad Benny Alexandri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/45fax803

Abstract

Government Regulation Number 58 Year 2023 regulates changes in the calculation of Income Tax Article 21 effective January 1, 2024, replacing the calculation previously regulated in Government Regulation Number 80 Year 2010.  This study aims to determine how the comparison of the calculation of Income Tax Article 21 Government Regulation Number 80 of 2010 and Government Regulation Number 58 of 2023 for experts of the DKI Jakarta Provincial Revenue Agency. The method used in this research is a qualitative method with a descriptive approach. The results showed that Income Tax Article 21 withheld using Government Regulation Number 80 of 2010 has a smaller amount of tax when compared to taxes withheld using Government Regulation Number 58 of 2023.  However, if more than one layer of tariff is imposed on Government Regulation No. 80 of 2010, the Article 21 Income Tax withheld is greater than the tax using Government Regulation No. 58 of 2023. Although there is a change in the calculation of periodic Income Tax Article 21, this does not change the amount of annual Income Tax Article 21.   This change has an impact on the income received monthly, the amount of Income Tax Article 21 period, and the amount of tax borne by personal taxpayers at the end of the tax year. Keyword: Income Tax, Income Tax Expense in Article 21, Average Effective Rate
PERBANDINGAN PERHITUNGAN PPH PASAL 21 BUKAN PEGAWAI SEBELUM DAN SESUDAH PENERAPAN PP 58/2023 Keilan Rezkia Mumtaazah; Mohammad Benny Alexandri
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7421

Abstract

Government Regulation Number 58 Year 2023 was passed by the President with the aim of improving efficiency, fairness, and simplification in the taxation system. This regulation changes the mechanism for calculating Income Tax Article 21 by introducing the concept of Average Effective Rate, which comes into effect on January 1, 2024. This study aims to determine the difference in the amount of Income Tax Article 21 before and after the implementation of Government Regulation Number 58 Year 2023. The method used is a qualitative method with a legislative and comparative approach, and is accompanied by calculation simulations of three data sets. The results show that the amount of Income Tax Article 21 deducted based on the calculation in accordance with Government Regulation 58 Year 2023 tends to be greater than the previous calculation. However, this change in mechanism does not affect the total Income Tax Article 21 for one fiscal year, as the annual calculation still uses the same method as before. This change actually has an impact on the amount of tax paid by personal taxpayers in the Annual Tax Return.
Co-Authors Mohammad Benny Alexandri