ARVINTI, DHISA INDHI (2022) Tinjauan Atas Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 21 di PT ABC. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pajak penghasilan (PPh) adalah pajak yang dikenakan atas penghasilan yang diterima oleh wajib pajak dalam suatu tahun pajak. PPh Pasal 21 merupakan salah satu jenis PPh yang beban pajaknya dibebankan kepada wajib pajak orang pribadi dalam negeri atas penghasilan yang didapatkan dari pekerjaan, jasa atau kegiatan lain. Penelitian ini dilakukan untuk meninjau kesesuaian antara pelaksanaan pemotongan, penyetoran, dan pelaporan PPh pasal 21 oleh PT ABC dengan peraturan yang berlaku. Metode yang digunakan dalam penelitian ini adalah metode studi kepustakaan dan metode dokumentasi yang hasil penelitiannya berdasarkan data dan fakta yang diperoleh dari lapangan. Data primer diperoleh langsung dari sumber pertama objek atau subjek penelitian tanpa melalui perantara. Data sekunder diperoleh dari studi literatur terkait serta data yang berhubungan dengan PPh Pasal 21. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan kewajiban perpajakan PPh Pasal 21 di PT ABC tidak sesuai dengan ketentuan perundangundangan yang berlaku. Perhitungan yang dilakukan staf perpajakan PT ABC menghasilan pajak terutang nihil, sedangkan berdasarkan hasil perhitungan ulang yang dilakukan penulis terdapat nilai pajak yang terutang. Terdapat indikasi penghindaran pajak karena perhitungan PPh Pasal 21 tidak menggunakan data gaji yang sebenarnya sehingga pajak terutangnya nihil dan tidak dilakukan penyetoran pajak ke kas negara. Kewajiban untuk melaporkan pajak juga belum dilaksanakan./Income tax is a tax imposed on income received by taxpayers in a tax year. Income Tax Article 21 is a type of income tax whose tax burden is borne by domestic individual taxpayers on income obtained from work, services or other activities. This research was conducted to review the suitability between the implementation of withholding, depositing, and reporting PPh article 21 by PT ABC with the applicable regulations. The method used in this research is the literature study method and the documentation method whose research results are based on data and facts obtained from the field. Primary data is obtained directly from the first source of the object or research subject without going through an intermediary. Secondary data was obtained from related literature studies as well as data related to Income Tax Article 21. The results of this study indicate that the implementation of Income Tax Article 21 obligations at PT ABC is not in accordance with the applicable laws and regulations. Calculations made by the tax staff of PT ABC resulted in zero tax payable, while based on the results of the recalculation carried out by the author there was a tax payable value. There is an indication of tax avoidance because the calculation of Income Tax Article 21 does not use actual salary data so that the tax payable is nil and no tax is deposited into the state treasury. The obligation to report taxes has also not been implemented.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PPh Pasal 21, pemotongan, penyetoran, pelaporan,Income Tax Article 21, withholding, deposit, reporting |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 22 Nov 2022 02:29 |
| Last Modified: | 22 Nov 2022 02:29 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/578 |
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