Research Trend in Technology and Management
Vol. 2 No. 4 (2024): Research Trend in Technology and Management

Analysis of Compliance with PPh 21 of Individual Taxpayers Case Study at PT XYZ

Cindy Agustina (Unknown)
Ayatulloh Michael Musyaffi (Unknown)
Hera Khairunnisa (Unknown)

Article Info

Publish Date
12 Mar 2025

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.

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Journal Info
Research Trend in Technology and Management
Website

Abbrev

rttm

Publisher

RTTM Research Trend

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

Research trends in technology and management (RTTM) is an English language journal which is published 3 times a year (February, July, November). RTTM aims to facilitate academics and practitioners to disseminate research results in management, accounting and technology using a variety including ...