Tinjauan pelaksanaan kewajiban pph pasal 21 atas penghasilan karyawan pada pt mhk masa pajak januari-desember 2024
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Jiwa Pribadi
Kata Kunci : Article 21 income tax, average effective rate, tax compliance, tax remittance
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032101111_Halaman-Judul.pdf | ||
| 2. | 2026_LM_PJK_024032101111_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_PJK_024032101111_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_LM_PJK_024032101111_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_PJK_024032101111_Lembar-Pengesahan.pdf | 1 | |
| 6. | 2026_LM_PJK_024032101111_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_PJK_024032101111_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_PJK_024032101111_Bab-1.pdf | ||
| 9. | 2026_LM_PJK_024032101111_Bab-2.pdf |
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| 10. | 2026_LM_PJK_024032101111_Bab-3.pdf |
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| 11. | 2026_LM_PJK_024032101111_Bab-4.pdf |
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| 12. | 2026_LM_PJK_024032101111_Bab-5.pdf | ||
| 13. | 2026_LM_PJK_024032101111_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_PJK_024032101111_Lampiran.pdf |
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L Laporan ini membahas pelaksanaan kewajiban pph pasal 21 atas penghasilan karyawan pt mhk, perusahaan asuransi yang menjadi lokasi praktik kerja lapangan penulis di ib consulting selama masa pajak januari–desember 2024, dengan menggunakan data lima karyawan tetap sebagai sampel yang dianalisis melalui studi lapangan, kajian pustaka, dan observasi langsung; hasil kajian menunjukkan bahwa perhitungan pajak masa januari–november menerapkan skema tarif efektif rata-rata (ter) yang besarannya berfluktuasi mengikuti penghasilan bruto dan status ptkp tiap karyawan, sementara masa desember disesuaikan dengan tarif progresif pasal 17 uu pph untuk menentukan kurang/lebih bayar, dan secara keseluruhan perhitungan serta pelaporan pph pasal 21 pt mhk telah sesuai dengan uu nomor 7 tahun 2021 tentang harmonisasi peraturan perpajakan, meskipun ditemukan keterlambatan penyetoran pada beberapa masa pajak yang berpotensi dikenai sanksi administratif.
T This report discusses the fulfillment of article 21 income tax (pph pasal 21) obligations regarding employee income at pt mhk—an insurance company where the author conducted a field internship through ib consulting—during the january–december 2024 tax periods. the analysis utilized data from five permanent employees, gathered through field studies, literature reviews, and direct observation. the findings indicate that tax calculations for the january–november periods applied the average effective rate (ter) scheme, with rates fluctuating based on each employee\\\'s gross income and non-taxable income (ptkp) status; meanwhile, the december period calculation utilized the progressive rates stipulated in article 17 of the income tax law to determine any tax underpayment or overpayment. overall, pt mhk’s article 21 income tax calculations and reporting complied with law number 7 of 2021 concerning the harmonization of tax regulations, although delays in tax remittance were observed during certain periods, potentially subjecting the company to administrative sanctions.
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