Pelaporan Pajak Penghasilan Pasal 21 bagi Karyawan Tetap di PT. ABC oleh KKP Dian Sofia Hanik dan Rekan

Abstract

The government is implementing a modern tax administration system based on Coretax to improve efficiency, practicality, and transparency, particularly in fulfilling Income Tax (PPh) Article 21 obligations. The withholding tax system places employers as the responsible party for withholding, depositing, and reporting employee taxes in a timely manner. This Practical Internship aims to understand and explain the PPh Article 21 reporting process for permanent employees at PT. ABC, a financial services company engaged in foreign exchange money changers. The data used in this report includes qualitative data obtained from interviews with relevant parties and quantitative data in the form of accurate calculations of Income Tax Article 21. The Income Tax Article 21 reporting process begins with collecting employee income data, calculating tax using the monthly Average Effective Rate (TER) based on PTKP status, creating withholding slips through e-Bupot in the Coretax system, paying taxes using billing codes, and submitting the PPh Article 21 Periodic Tax Return. All stages are integrated within the Coretax system, simplifying tax administration. The results of this Practical Internship demonstrate that PT. ABC has fulfilled its tax obligations properly in accordance with applicable regulations, from calculation, withholding, payment, and reporting of Income Tax Article 21. Although there were technical obstacles such as system disruptions and limited human resource understanding of Coretax, these problems were overcome with the assistance of a tax consultant and thus did not hinder the fulfillment of tax obligations. The conclusion of this Real Work Practice is that PT. ABC has fulfilled its tax obligations in accordance with applicable tax regulations, thus serving as an example for other companies in fulfilling their tax obligations properly and correctly.

Keywords: Income Tax Article 21, Coretax, Average Effective Rate (TER), tax reporting, tax compliance.