Analisa Perbandingan Tarif Pajak Penghasilan Pasal 21, Pasal 17 Undang-Undang 36 Tahun 2008 dengan Tarif Efektif Rata-Rata PP 58 Tahun 2023 terhadap PT Occam Komunikasi Indonesia.”

Pricilla, Olivia (2024) Analisa Perbandingan Tarif Pajak Penghasilan Pasal 21, Pasal 17 Undang-Undang 36 Tahun 2008 dengan Tarif Efektif Rata-Rata PP 58 Tahun 2023 terhadap PT Occam Komunikasi Indonesia.”. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This research aims to analyze the Article income tax rate based on Article 17 of Law 36 of 2008 with the Average Effective Rate (TER) regulated in Government Regulation (PP) 58 of 2023 concerning the calculation of PPh 21 owd by employees. The type of research conducted is quantitative description. The research object is Article 21 Income of Employees at PT. Occam Komunikasi Indonesia. The data collected is primary, specifically employee income data of PT. Occam Komunikasi Indonesia for 2023. The research’s analytical method compares the applicable tax rate to the new Average Effective Rata (TER). The findings of this research show a significant difference between calculating PPh 21 with Article 17 of Law 36 of 2008 and with Average Effective Rate (TER), particularly the results of calculating overpayment for 4 employees and underpayment for 13 employees in the December tax reporting period. The conclusion reached is that, with the new regulations governing the calculation of PPh 21 with the Average Effective Rate (TER), PT. Occam Komunikasi Indonesia must ensure that tax calculations are carried out carefully and follow applicable tax regulations to avoid negative effect on employees.

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