Analisa Perbandingan Perhitungan Pajak Penghasilan Pasal 21 Karyawan Tetap menggunakan Tarif Pasal 17 Undang-Undang Nomor 36 Tahun 2008 dan Tarif Efektif Rata-rata berdasarkan Peraturan Pemerintah Nomor 58 Tahun 2023 untuk Penentuan PPh Pasal 21 Terutang pada PT MSB

Alifia, Alvany (2025) Analisa Perbandingan Perhitungan Pajak Penghasilan Pasal 21 Karyawan Tetap menggunakan Tarif Pasal 17 Undang-Undang Nomor 36 Tahun 2008 dan Tarif Efektif Rata-rata berdasarkan Peraturan Pemerintah Nomor 58 Tahun 2023 untuk Penentuan PPh Pasal 21 Terutang pada PT MSB. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study aims to analyze the comparison of Income Tax (PPh) Article 21 calculations for permanent employees at PT MSB using the Article 17 Rate of Law Number 36 of 2008 and the Average Effectives Rate (TER) based on Government Regulation Number 58 of 2023 for determining the PPh Article 21 owed. This study uses a qualitative method with case study approach. The data used are primary data in the form of income data for 10 permanent employees during the 2024 fiscal year. The results of the study show that the calculation using the Article 17 rate method resulted in a total PPh Article 21 tax liability of Rp 16.815.289, while the calculation using the TER method resulted in a PPh Article 21 deduction of Rp 14.885.285,29 (January-November period). There is a difference of Rp 1.929.953,71, indicating the underpayment situation for 7 employees and overpayment situation for 3 employees, which impacts employees’ income in December and adds administrative burden for the company to make adjustments. These findings indicate that although the TER method provides convenience in calculating and stabilizing monthly tax deductions, annual evaluations are still necessary to avoid discrepancies in the amount of tax that should be paid. The results of this study also emphasize the importance of understanding the latest tax regulations from both the company and employee perspectives.

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