MEKANISME PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 DENGAN SKEMA TARIF EFEKTIF RATA-RATA (TER) BULANAN UNTUK MASA PAJAK JANUARI HINGGA NOVEMBER PADA PT ABC

Anastasya, Elisa (2025) MEKANISME PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 DENGAN SKEMA TARIF EFEKTIF RATA-RATA (TER) BULANAN UNTUK MASA PAJAK JANUARI HINGGA NOVEMBER PADA PT ABC. D3 thesis, Universitas Kristen Indonesia.

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Abstract

The writing of this Final Scientific Paper examines how the mechanism for calculating, withholding, and reporting Income Tax Article (ITA) 21 is applied using the monthly Average Effective Rate (TER) scheme for the period January to November which is implemented starting in 2024 by the Directorate General of Taxes on employee income every month more fairly and efficiently, so that the potential for underpayment or overpayment at the end of the year can be minimized. The method used is descriptive qualitative with a case study at PT ABC, data collection is done through analysis of Company documents, applicable tax provisions, and interviews with one of the employees at PT ABC. The results of this study indicate that the implementation of monthly TER provides convenience in the administration of tax deductions and creates certainty in the amount of tax for employees every month. However, the successful implementation of this scheme still requires a good understanding and technical training to the parties involved. This research is expected to contribute as a reference for companies and tax practitioners in applying the Income Tax Article 21 withholding system more optimally. Keywords: ITA 21, Average Effective Rate, Tax Withholding, Tax Reporting, Income Tax.

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