Analisis Perhitungan, Pemotongan dan Pembayaran Serta Pelaporan SPT Pajak Penghasilan Pasal 21 PT Dayin Mitra TBK (Masa Pajak Januari-Desember 2019)

Sipayung, Rio Perdana Hamonangan (2022) Analisis Perhitungan, Pemotongan dan Pembayaran Serta Pelaporan SPT Pajak Penghasilan Pasal 21 PT Dayin Mitra TBK (Masa Pajak Januari-Desember 2019). D3 thesis, Universitas Kristen Indonesia.

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Abstract

Sipayung, Rio Perdana. ANALISIS PERHITUNGAN, PEMOTONGAN DAN PEMBAYARAN SERTA PELAPORAN SPT PAJAK PENGHASILAN PASAL 21 DI PT DAYIN MITRA TBK (MASA PAJAK JANUARI�DESEMBER 2019). Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah perhitungan, pemotongan dan pembayaran serta pelaporan SPT Pajak Penghasilan Pasal 21 di PT Dayin Mitra TBK (Masa Pajak Januari-Desember 2019) telah sesuai dengan undang-undang yang berlaku. Populasi dari penelitian adalah karyawan PT Dayin Mitra TBK, dimana metode penelitian menggunakan metode kualitatif. Metode yang digunakan adalah dengan pendekatan deskriptif kuantitatif untuk mengetahui hubungan antara variable-variabel penelitian. Informasi yang diperoleh berasal dari hasil wawancara yang kemudian hasilnya digunakan untuk menganalisa perhitungan, pemotongan dan pembayaran serta pelaporan SPT Pajak Penghasilan Pasal 21 PT Dayin Mitra TBK dari Januari hingga Desember 2019. Berdasarkan hasil penelitian menunjukkan penerapan perhitungan PPh Pasal 21 atas penghasilan karyawan PT Dayin Mitra TBK sudah sesuai dengan UU Undang-Undang Nomor 36 Tahun 2008, kemudian pemotongan pajak penghasilan pasal 21 di PT Dayin Mitra TBK (pada masa pajak Januari hingga Desember 2019) diperoleh dari penghasilan bruto dan Penerapan pelaporan PT Dayin Mitra TBK sudah menaati pasal 7 ayat (1) Peraturan menteri Keuangan No. 80/PMK.03/2010 dengan tidak melakukan pelaporan ke kantor pajak lebih dari tanggal 20 bulan atau 20 (dua puluh) hari setelah masa pajak berakhir. / This study aims to find out and analyze whether the calculation, withholding and payment as well as reporting of Article 21 income tax returns at PT Dayin Mitra TBK (Tax Period January-December 2019) are in accordance with applicable laws. The population of the study were employees of PT Dayin Mitra TBK, where the research method used qualitative methods. The method used is a quantitative descriptive approach to determine the relationship between research variables. The information obtained comes from the results of interviews which are then used to analyze calculations, deductions and payments as well as reporting of Income Tax Return Article 21 of PT Dayin Mitra TBK from January to December 2019. Based on the results of the research, it shows that the application of Article 21 PPh calculations on the income of PT Dayin Mitra TBK employeesis in accordance with Law Number 36 of 2008, then withholding income tax article 21 at PT Dayin Mitra TBK (during the January to December 2019 tax period) is obtained from gross income and implementation of reporting PT Dayin Mitra TBK has complied with article 7 paragraph (1) Minister of Finance Regulation No. 80/PMK.03/2010 by not reporting to the tax office more than the 20th of the month or 20 (twenty) days after the tax period ends.

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