Analisis Dampak Penerapan Peraturan Pemerintah No 58 Tahun 2023 Terhadap Pemotongan Pajak Penghasilan Pasal 21 Pada Wajib Pajak Orang Pribadi
DOI:
https://doi.org/10.61132/rimba.v2i3.1123Keywords:
Income Tax Article 21, PP No. 58 of 2023 , Tax Effective RateAbstract
This research is to determine and analyze the impact of calculating PPh Article 21 for individual taxpayers on income received with deductions based on Government Regulation No. 58 of 2023. This research method uses a quantitative approach. The type of research is quantitative descriptive. The research data used in this research is secondary data in the form of tax reports that use the Tax Effective Rate (TER). And primary data is the result of observations carried out by researchers as support for this research data, such as interviews with individual taxpayers who have been deducted PPh Article 21 on salaries received using TER. The results of the research show that the salary and allowances that Mr. ABC continues to receive, are deducted from the PPh payable in different amounts, where in the December period the payment is smaller, because it has been reduced by the PPh payable which has been deducted in the January to November period. So the impact given to the implementation of Government Regulation No. 58 of 2023 has a positive impact, where the calculation period is greater but in the December period it is smaller.
Downloads
References
Abdussamad, Z. (2021). Metode penelitian kuantitatif. CV. Syakir Media Press.
Anissa, D. N. N., & Hasan, M. (2024). Analisis dampak perhitungan pemotongan PPH Pasal 21 atas karyawan berdasarkan PP No. 58 Tahun 2023 dengan UU HPP No. 7 Tahun 2021. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan (JAKPT), 1(4).
Handayani. (2020). Metode penelitian kualitatif & kuantitatif. CV. Pustaka Ilmu.
Harahap, S. (2023). Kajian komparatif manajemen pajak penghasilan Pasal 21 berdasarkan PER 16/PJ/2016 dan PP 58 Tahun 2023 tentang tarif pemotongan pajak penghasilan Pasal 21 atas penghasilan sehubungan dengan pekerjaan, jasa, atau kegiatan wajib. Esensi Jurnal Manajemen Bisnis, 26(3), 137–143.
Kementerian Keuangan. (2021). UU No. 7 Tahun 2021. https://pajak.go.id/sites/default/files/2021-12/Salinan_UU_Nomor_7_Tahun_2021.pdf
Kementerian Keuangan. (2023). Peraturan Pemerintah No. 58 Tahun 2023. https://jdih.kemenkeu.go.id/download/e47c3fc4-a912-4bf1-bcad-335fee3f71f8/2023pp058.pdf
Kindangen, W. W. A., Morasa, J., & Tirayoh, Z. V. (2014). Evaluasi sistem administrasi pajak penghasilan (PPh) Pasal 21 di Provinsi Sulawesi Utara. Jurnal Berkala Ilmiah Efisiensi, 14(2).
Menteri Keuangan. (2008). Undang-Undang Republik Indonesia No. 36 Tahun 2008 tentang perubahan keempat atas Undang-Undang No. 7 Tahun 1983 tentang pajak penghasilan. https://jdih.esdm.go.id/peraturan/UU_No._36_Thn_2008.pdf
Putri, Y. A., Seplinda, M., & Ulhusna, M. (2024). Perhitungan PPh Pasal 21 pegawai tetap berdasarkan Peraturan Pemerintah No. 58 Tahun 2023. Jurnal Pendidikan Tambusai, 8(58), 23925–23933.
Sirait, A. R. (2023). Politik hukum pajak daerah dalam Undang-Undang Nomor 1 Tahun 2022 tentang hubungan keuangan antara pemerintah pusat dan pemerintah daerah dan implikasinya terhadap kemandirian daerah. DEFIS Jurnal Desentralisasi Fiskal, Ekonomi, Dan Keuangan Daerah, 13.
Sugiyono. (2020). Penelitian kualitatif, kuantitatif dan R&D. CV Alphabeta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
