Penerapan PPh Pasal 21 Berbasis Tarif Efektif Rata – Rata pada Karyawan Tetap

Abstract

This Final Project is entitled “Application of income Tax Based on the Average Effective Tax Rate for Permanent Employees.” This report aims to examine the implementation of the calculation, withholding, payment, and reporting of Article 21 Income Tax (PPh Article 21) for employees of PT. ACC after the implementation of the Effective Average Rate (TER). The method used in this report is a descriptive method with a qualitative approach. Data were collected through interviews, documentation, and observations conducted during the Practical Work Program (PKN) at Zainal Arifin Tax Consultant Office. The results indicate that PT. ACC has implemented the gross-up method in calculating Article 21 Income Tax. Monthly tax calculations are carried out using the Effective Average Rate (TER) in accordance with Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. The implementation of TER simplifies the tax withholding process because the rates are adjusted based on the Non-Taxable Income (PTKP) category and employees’ gross income, making the calculation process more efficient and easier to administer. In addition, the administration of Article 21 Income Tax is conducted through the Coretax Administration System, which includes the preparation of withholding tax slips, draft Monthly Tax Returns (SPT Masa), billing codes, tax payments, tax return submissions, and the issuance of Electronic Filing Receipts (BPE). Based on the findings, it can be concluded that Application of income Tax Based on the Average Effective Tax Rate for Permanent Employees has complied with applicable tax regulations. Furthermore, the use of TER and the Coretax system helps the company fulfill its tax obligations more effectively, efficiently, and in an integrated manner.