MEKANISME PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21 UNTUK BUKAN PEGAWAI PADA PT PERUSAHAAN GAS NEGARA (PGN) TBK.

SAHATMA, GILBERT TIOPAN (2026) MEKANISME PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21 UNTUK BUKAN PEGAWAI PADA PT PERUSAHAAN GAS NEGARA (PGN) TBK. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini mengkaji implementasi mekanisme pemotongan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) Pasal 21 untuk Bukan Pegawai di PT Perusahaan Gas Negara (PGN) Tbk. berdasarkan Peraturan Menteri Keuangan (PMK) Nomor 168 Tahun 2023. Fokus penelitian ini adalah menganalisis penerapan norma perhitungan Dasar Pengenaan Pajak (DPP) sebesar 50% dari penghasilan bruto, penggunaan tarif progresif sesuai Pasal 17 Undang-Undang Nomor 7 Tahun 2021 untuk pemotongan PPh Pasal 21, serta prosedur penyetoran dan pelaporan melalui sistem Coretax. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, melalui observasi, wawancara, dan analisis dokumen di Accounting and Tax Division PT PGN. Sampel penelitian mencakup 10 transaksi Bukan Pegawai periode Maret- September 2025, meliputi profesi seperti notaris, penilai, dan pelatih senam. Hasil penelitian menunjukkan bahwa PT PGN telah menerapkan PMK No. 168 Tahun 2023 secara konsisten dan akurat. Penghitungan DPP menggunakan norma 50% diterapkan secara seragam, sedangkan tarif progresif diterapkan sesuai lapisan penghasilan. Proses penyetoran dilakukan melalui mekanisme deposit pajak via Coretax, sementara pelaporan SPT dilaksanakan secara elektronik dengan integrasi sistem internal (POPAY dan SAP). Temuan ini mengonfirmasi kepatuhan PT PGN terhadap regulasi perpajakan terkini serta efektivitas penggunaan teknologi dalam mendukung efisiensi dan akurasi pelaksanaan kewajiban pemotongan PPh Pasal 21 untuk Bukan Pegawai. Kata Kunci: Pajak Penghasilan Pasal 21, Bukan Pegawai, PMK No.168 Tahun 2023, Coretax. / This research examines the implementation of the mechanism for withholding, depositing, and reporting Income Tax Article 21 for Non-Employees at PT Perusahaan Gas Negara (PGN) Tbk. based on Minister of Finance Regulation Number 168 of 2023. The focus of this research is to analyze the application of the calculation norm for the Taxable Income Base of 50% of gross income, the use of progressive rates in accordance with Article 17 of Law Number 7 of 2021, as well as the deposit and reporting procedures through the Coretax system. The research method used is qualitative with a case study approach, through observation, interviews, and document analysis in the Accounting and Tax Division of PT PGN. The research sample includes 10 Non-Employee transactions for the period March-September 2025, covering professions such as notaries, appraisers, and fitness trainer. The research findings indicate that PT PGN has consistently and accurately implemented Minister of Finance Regulation Number 168 of 2023. The Taxable Income Base calculation using the 50% norm is applied uniformly, while the progressive tax rate is applied according to income brackets. The deposit process is carried out through the tax deposit mechanism via Coretax, while the Tax Return reporting was conducted electronically with integration of internal systems (POPAY and SAP). These findings confirm PT PGN’s compliance with current tax regulations and the effectiveness of technology utilization in supporting the efficiency and accuracy of fulfilling Withholding Taxobligations for Income Tax Article 21 for Non-Employees. Keyword: Income Tax Article 21, Non-Employees, Minister of Finance Regulation Number 168 of 2023, Coretax.

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