MEKANISME PERHITUNGAN, PENYETORAN, DAN PELAPORAN SPT PPH 21 MELALUI CORETAX PADA PT XYZ TAHUN 2025

Situmorang, Apryana Rohani (2026) MEKANISME PERHITUNGAN, PENYETORAN, DAN PELAPORAN SPT PPH 21 MELALUI CORETAX PADA PT XYZ TAHUN 2025. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Pajak Penghasilan (PPh) Pasal 21 merupakan salah satu kewajiban perpajakan yang harus dilaksanakan oleh pemberi kerja melalui mekanisme perhitungan, pemotongan, penyetoran, dan pelaporan pajak sesuai dengan ketentuan perpajakan yang berlaku. Sejak diterapkannya Coretax sebagai sistem administrasi perpajakan yang baru, seluruh proses administrasi perpajakan dilakukan secara digital dan terintegrasi. Penelitian ini membahas mekanisme perhitungan, pemotongan, penyetoran, dan pelaporan SPT Masa PPh Pasal 21 melalui Coretax pada PT XYZ Tahun Pajak 2025, termasuk perlakuan atas fasilitas Pajak Penghasilan Pasal 21 Ditanggung Pemerintah (DTP), serta menganalisis kesesuaiannya dengan ketentuan perpajakan yang berlaku. Tujuan penelitian ini adalah untuk mengetahui mekanisme perhitungan, pemotongan, penyetoran, dan pelaporan SPT Masa PPh Pasal 21 melalui Coretax pada PT XYZ Tahun Pajak 2025 serta menganalisis kesesuaiannya dengan peraturan perpajakan yang berlaku.Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan menggunakan data sekunder yang bersumber dari dokumen perpajakan perusahaan berupa data penghasilan pegawai, bukti pemotongan, bukti penyetoran, bukti pelaporan SPT Masa PPh Pasal 21, serta dokumen pendukung lainnya yang berkaitan dengan objek penelitian. Hasil penelitian menunjukkan bahwa perhitungan PPh Pasal 21 telah dilakukan menggunakan Tarif Efektif Rata-Rata (TER) untuk masa pajak selain masa pajak terakhir dan menggunakan tarif Pasal 17 Undang-Undang Pajak Penghasilan pada masa pajak terakhir. Pemotongan, penyetoran, dan pelaporan pajak telah dilakukan melalui sistem Coretax sesuai prosedur yang berlaku. Selain itu, fasilitas PPh Pasal 21 Ditanggung Pemerintah telah dihitung dan dilaporkan sesuai ketentuan yang berlaku. Berdasarkan hasil penelitian, dapat disimpulkan bahwa mekanisme perhitungan, pemotongan, penyetoran, dan pelaporan SPT Masa PPh Pasal 21 melalui Coretax pada PT XYZ Tahun Pajak 2025 telah dilaksanakan sesuai dengan ketentuan perpajakan yang berlaku. Kata Kunci: Coretax,PPh Pasal 21, Pajak Ditanggung Pemerintah (DTP) / Income Tax (PPh) Article 21 is a tax obligation that must be fulfilled by employers through a mechanism for calculating, withholding, depositing, and reporting taxes in accordance with applicable tax regulations. Since the implementation of Coretax as the new tax administration system, all tax administration processes have been digitally and integrated.This study examines the mechanism for calculating, withholding, depositing, and reporting PPh Article 21 Periodic Tax Returns through Coretax at PT XYZ for the 2025 Tax Year, including the treatment of the Government-Borne Income Tax Article 21 facility (DTP), and analyzes its compliance with applicable tax regulations. The purpose of this study is to determine the mechanism for calculating, withholding, depositing, and reporting PPh Article 21/26 Periodic Tax Returns through Coretax at PT XYZ for the 2025 Tax Year and to analyze its compliance with applicable tax regulations.The research method used is a qualitative descriptive method using secondary data sourced from company tax documents in the form of employee income data, withholding evidence, payment evidence, reporting evidence of Periodic Income Tax Returns Article 21, and other supporting documents related to the research object. The results of the study indicate that the calculation of Income Tax Article 21 has been carried out using the Average Effective Rate (TER) for tax periods other than the last tax period and using the rate of Article 17 of the Income Tax Law for the last tax period. Withholding, payment, and reporting of taxes have been carried out through the Coretax system in accordance with applicable procedures. In addition, the Government-borne Income Tax Article 21 facility has been calculated and reported in accordance with applicable provisions. Based on the results of the study, it can be concluded that the mechanism for calculating, withholding, payment, and reporting of Periodic Income Tax Returns Article 21 through Coretax at PT XYZ for the 2025 Tax Year has been implemented in accordance with applicable tax provisions. Keywords: Coretax, Income Tax Article 21, Government-Borne Tax

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