Mekanisme Perhitungan dan Pelaporan PPh Masa Pasal 21 dengan Menggunakan Tarif Efektif Rata-Rata (TER) Atas Pegawai Tetap di PT Star Blue

Bago, Abdiel Putra (2025) Mekanisme Perhitungan dan Pelaporan PPh Masa Pasal 21 dengan Menggunakan Tarif Efektif Rata-Rata (TER) Atas Pegawai Tetap di PT Star Blue. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini mengkaji mekanisme perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 dengan menggunakan metode tarif efektif rata-rata untuk pegawai tetap di PT Star Blue. Tujuan penelitian adalah untuk menganalisis efektivitas dan efisiensi penerapan metode tarif efektif rata-rata dibandingkan dengan metode perhitungan konvensional. Metodologi yang digunakan adalah studi kasus dengan pendekatan kuantitatif dan kualitatif. Data diperoleh melalui observasi langsung, wawancara dengan staf perpajakan perusahaan, dan analisis dokumen terkait. Sampel penelitian mencakup data gaji dan tunjangan 100 pegawai tetap PT Star Blue selama periode satu tahun pajak. Hasil penelitian menunjukkan bahwa penerapan metode tarif efektif rata-rata dapat menyederhanakan proses perhitungan PPh Pasal 21 dan mengurangi fluktuasi besaran pajak yang dipotong setiap bulan. Metode ini juga membantu perusahaan dalam meningkatkan akurasi pelaporan pajak dan mengurangi risiko kesalahan administratif. Kesimpulan penelitian menyarankan bahwa metode tarif efektif rata-rata layak dipertimbangkan sebagai alternatif dalam penghitungan PPh Pasal 21 untuk pegawai tetap, terutama bagi perusahaan dengan jumlah karyawan yang besar dan struktur remunerasi yang kompleks. Kata kunci: Tarif PPh Pasal 21, tarif efektif rata-rata, pelaporan pajak / This research examines the mechanism of calculation and reporting of Income Tax Article 21 using the average effective rate method for permanent employees at PT Star Blue. The study aims to analyze the effectiveness and efficiency of implementing the average effective rate method compared to conventional calculation methods. The methodology employed is a case study with both quantitative and qualitative approaches. Data was obtained through direct observation, interviews with the company's tax staff, and analysis of relevant documents. The research sample includes salary and allowance data for 100 permanent employees of PT Star Blue over a one-year tax period. The results indicate that the application of the average effective rate method can simplify the calculation process of Income Tax Article 21 and reduce fluctuations in the amount of tax withheld each month. This method also assists the company in improving tax reporting accuracy and reducing the risk of administrative errors. The research conclusion suggests that the average effective rate method should be considered as an alternative in calculating Income Tax Article 21 for permanent employees, especially for companies with a large number of employees and complex remuneration structures. Keywords: Income Tax Rate Article 21, average effective rate, tax reporting

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