ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 21 PADA PT.PARAMA MURTI

TANDIRERUNG, APRILLYA (2025) ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 21 PADA PT.PARAMA MURTI. Mahasiswa thesis, Politeknik Negeri manado.

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Abstract

This research aims to analyze the implementation of Income Tax (PPh) Article 21 at PT. Parama Murti, covering aspects of tax calculation, payment, and reporting. This study also aims to determine whether the implementation of PPh Article 21 calculation, payment, and reporting in 2024 at PT. Parama Murti is in compliance with the applicable tax laws and regulations. The research method used is a qualitative approach. Data collection techniques were carried out through interviews, direct observation, and documentation. Meanwhile, the data analysis technique used is comparative descriptive, which involves describing and comparing the company's implementation of PPh Article 21 with the applicable tax regulations . The research results show that PT. Parama Murti has implemented tax provisions in accordance with Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023. Tax calculations are performed using the average effective rate (TER), payments are made on time through the MPN G3 system, and reporting is done electronically via e-Filing. Overall, the implementation of PPh Article 21 at PT. Parama Murti reflects a good level of compliance with applicable tax regulations. To improve efficiency and tax compliance, three things are recommended. First, company management is advised to evaluate the employee allowance structure to optimize the tax burden. Second, the company needs to conduct regular training for tax staff to understand regulatory updates. Third, the company is advised to strengthen its digital archiving and internal audit systems so that tax documents can be accessed quickly during tax audits.

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