Penerapan Pelaporan PPh Pasal 21 Berbasis Tarif Efektif Rata-Rata pada PT. Tedjo Citra Lestari

Abstract

The government continues to strive for reform in the field of taxation to make it easier for taxpayers to carry out their tax obligations, so that it is hoped that they will be able to increase sources of state income. The latest reform that has been officially implemented is the renewal scheme for calculating Income Tax Article 21 using the Average Effective Rate (TER) as well as creating proof of withholding and reporting Periodic Income Tax Article 21 using the e-Bupot 21/26 web-based application. Through this Real Work Practice, the author wants to know how the Application of Reporting PPh Article 21 Based on Average Effective Rates at PT. Tedjo Citra Lestari, one of the Corporate Taxpayers in Jember which is engaged in hospitality services with various facilities, such as swimming pools, banquettes, restaurants, and others. In the implementation of Real Work Practices, the author obtained primary data through interviews with the Accounting Staff of PT. Tedjo Citra Lestari and it can be seen that PT. Tedjo Citra Lestari has aplicated the calculation of PPh Article 21 using TER based on employee gross income, as well as withholding and reporting Periodic Income Tax Article 21 using e-Bupot 21/26.