EVALUASI PENGHITUNGAN, PENYETORAN, PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA PT XYZ TAHUN 2022-2023)

Sitorus, Fretty Clara Shinta (2024) EVALUASI PENGHITUNGAN, PENYETORAN, PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA PT XYZ TAHUN 2022-2023). S1 thesis, Universitas Kristen Indonesia.

	Text (Hal_Judul_Abstrak_Daftar_Isi_Daftar_Gambar_Daftar_Tabel_Daftar_Lampiran) HalJudulAbstrakDaftarIsiDaftarGambarDaftarTabelDaftarLampiran.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (BAB_I) BABI.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (212kB)
	Text (BAB_II) BABII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (421kB)
	Text (BAB_III) BABIII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (264kB)
	Text (BAB_IV) BABIV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (367kB)
	Text (BAB_V) BABV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (155kB)
	Text (Daftar_Pustaka) DaftarPustaka.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (153kB)
	Text (Lampiran) Lampiran.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (14MB)

Abstract

Riset ini punya tujuan untuk menemukan apakah perhitungan, penyetoran serta laporan PPh Pasal 21 di PT XYZ sudah selaras dengan kebijakan Direktur Jenderal Pajak Nomor PER-16/PJ/2016 serta untuk menemukan apakah PT XYZ taat dalam melaksanakan perhitungan, penyetoran serta laporan. Jenis riset yang digunakan yakni riset kuantitatif dengan mempergunakan pendekatan deskriptif. Fokus utama dari teknik ini ialah menyajikan informasi berlandaskan data yang sudah dikumpulkan tanpa melaksanakan pengujian hipotesis. Teknik pengelolaan data dengan mempergunakan Microsoft Office Word serta Microsoft Excel. Populasi dalam riset ini ialah semua obyek PPh Pasal 21 yang bekerja tahun 2022 sampai tahun 2023 di PT XYZ. Teknik penarikan sampel dalam riset ini mempergunakan non random sampling. Hasil dari riset ini membuktikan bahwasanya PT XYZ dalam perhitungan PPh Pasal 21 pekerja tetap sudah selaras dengan penghitungan biaya UU HPP No.7 tahun 2021 serta kebijakan DJP PER-16/PJ/2016. Penyetoran serta laporan PPh Pasal 21 selama kurun waktu 2022 – 2023 masih ada ketidak taatan ataupun terlambat dari tanggal selaras Perundang-Undangan. Kata Kunci : Penghitungan, Penyetoran, Pelaporan PPh Pasal 21 / These studies aim to determining whether the calculations, payment, and reporting of Articles 21 Income Taxes at PT XYZ comply with the regulations of the Directors General of Tax Numbers PER-16/PJ/2016 and to assess PT XYZ's compliance in carrying out these processes. The researched methods use is quantitatives researched with a descriptives approached. The primary focus of these methods is to present information based on collected data without conducting hypothesis testing. Data processing techniques involve the use of Microsoft Offices Word and Microsoft Excels. The population in these study consists of all Articles 21 Income Tax objects working at PT XYZ from 2022 to 2023. The sampling techniqued use in these researched is non-random sample. The result of these studies indicated that PT XYZ's calculations of Articles 21 Income Taxes for permanent employees complies with the tax rate calculation in the HPP Law No. 7 of 2021 and the Directors General of Taxes regulation PER-16/PJ/2016. However, the payment and reporting of Articles 21 Income Taxes during the 2022–2023 period still showed instances of non-compliance or delays beyond the deadlines stipulated by law. Keywords: Counting, Depositing, Reporting of PPh Article 21

Actions (login required)

View Item