Analisis Perhitungan Pemotongan Pajak Penghasilan (PPH 21) Atas Penambahan Upah Lembur Dan Penentuan Bonus Menggunakan Metode Topsis Guna Menentukan Take Home Pay Karyawan

Luzy Nur Agustin; Marhaendra Kusuma; Muhammad Alfa Niam; Ahmad Yani

doi:10.61132/rimba.v1i4.303

Analisis Perhitungan Pemotongan Pajak Penghasilan (PPH 21) Atas Penambahan Upah Lembur Dan Penentuan Bonus Menggunakan Metode Topsis Guna Menentukan Take Home Pay Karyawan

Authors

Luzy Nur Agustin Universitas Islam Kadiri
Marhaendra Kusuma Universitas Islam Kadiri
Muhammad Alfa Niam Universitas Islam Kadiri
Ahmad Yani Universitas Islam Kadiri

DOI:

https://doi.org/10.61132/rimba.v1i4.303

Keywords:

PPH 21, TOPSIS, Take Home Pay.

Abstract

PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOPSIS method is different from before the TOPSIS method was used. With this, the Take Home Pay that employees receive before implementing TOPSIS is very different from after implementing the TOPSIS method.

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References

Mardiasmo, (2018). Perpajakan. Yogyakarta:ANDI

Marbun, M. and Sinaga, B. (2018). Buku Ajar Sistem Pendukung Keputusan Penilaian Hasil Belajar Dengan Metode Topsis. Medan: CV.Rudang Mayang.

Hartanti, N.T. and Sari, A. (2022) ‘Penerapan Technique for Order Preference by Similarity to Ideal (TOPSIS) dalam Pemberian Bonus Karyawan’, Journal of Information System …, 3(4), pp. 678–685. Available at: https://doi.org/10.47065/josh.v3i4.1964.

Peraturan Pemerintah Republik Indonesia No 36 Tahun 2021 Tentang Pengupahan (2021) ‘Peraturan Pemerintah Republik Indonesia No 36 Tahun 2021 Tentang Pengupahan’, Journal of Chemical Information and Modeling, 53(9), p. 6. Available at: http://dspace.ucuenca.edu.ec/bitstream/123456789/35612/1/Trabajo de Titulacion.pdf%0Ahttps://educacion.gob.ec/wp-content/uploads/downloads/2019/01/GUIA-METODOLOGICA-EF.pdf.

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Published

2023-09-18

How to Cite

Luzy Nur Agustin, Marhaendra Kusuma, Muhammad Alfa Niam, & Ahmad Yani. (2023). Analisis Perhitungan Pemotongan Pajak Penghasilan (PPH 21) Atas Penambahan Upah Lembur Dan Penentuan Bonus Menggunakan Metode Topsis Guna Menentukan Take Home Pay Karyawan. Jurnal Rimba : Riset Ilmu Manajemen Bisnis dan Akuntansi, 1(4), 182–193. https://doi.org/10.61132/rimba.v1i4.303