Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah

ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PASCA PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) DIAKHIR TAHUN BAGI WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU

Farida Aryani (Prodi S1 Akuntansi FEB Institut Rahmaniyah Sekayu)
Candra Romanda (Prodi S1 Akuntansi FEB Institut Rahmaniyah Sekayu)



Article Info

Publish Date
26 Jan 2025

Abstract

This descriptive study analyzes PPh 21 calculation at the end of the year after TER implementation for WPOP permanent employees at PT. Anugrah. The analysis technique reduces PPh 21 calculation based on Pasal 17 rate with TER. The secondary data analyzed is PPh 21 calculation for 32 WPOP permanent employees. The research results show PPh 21 of 32 permanent employees at the end of the year is based on Pasal 17 rate of Rp. 50,909,825. The payable PPh 21 which has been deducted is IDR. 42,771,769, so there is a difference in taxes still to be paid in 2024 of Rp. 8,138,055. The application of TER is more profitable for low income taxpayers and large family status, while Pasal 17 rate tends to provide higher tax burden, especially for high incomes taxpayers and small family status. Government is expected to apply TER for a year's tax period, that it doesn't make difficult for tax payers by having to recalculate taxes at the end of the year. This creates inefficiencies in tax calculations. PPh 21 calculation payable with a TER is lower than Pasal 17 rate by reducing WPOP's tax burden.

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Journal Info

Abbrev

ak

Publisher

Subject

Description

Jurnal Ilmiah Akuntansi Rahmaniyah focuses on the study related to accounting that are relevant for the development of the theory and practice of accounting. This journal publishes theoretical, conceptual, and empirical (research) papers within the broad areas of accounting. Jurnal Ilmiah Akuntansi ...