Prosedur Perhitungan PPH Pasal 21 Bulanan Atas Gaji Karyawan Tetap pada PT.HRS

Abstract

Tax is one of the largest sources of state revenue used to finance national development. One type of tax that contributes significantly to state revenue is Income Tax (PPh), particularly Income Tax imposed on income received by individual taxpayers in relation to employment, services, or activities. PT.HRS, as a company operating in the real estate sector, has the obligation to calculate and withhold Article Income Tax on its employees' salaries in accordance with applicable tax regulations. This Final Project aims to determine and explain the procedure for calculating monthly Income Tax on permanent employee salaries at PT.HRS. The research was conducted at Arif, Wahyudi, and Lukman Accounting Service Office (KJA Gresik) using observation, interviews, documentation, and literature study methods. The data used consist of primary and secondary data obtained during the internship activities. The results show that PT.HRS calculates Income Tax using the Effective Average Rate (Tarif Efektif Rata-Rata/TER) in accordance with Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. The company also applies the gross-up method, whereby tax allowances are provided to employees and included as part of gross income. The calculation process is carried out by determining employee income, identifying the Taxpayer Status Category (PTKP), applying the appropriate TER rate, and calculating the tax payable. The implementation of TER simplifies the calculation process, making it more effective, efficient, and compliant with prevailing tax regulations.