Batubara, Irham Aldis (2004) IMPLEMENTASI PEMOTONGAN PAJAK PENGHASILAN PASAL 21 MENGGUNAKAN SKEMA TARIF EFEKTIF RATA-RATA (TER) DI PT. ANUGERAH BERKAH ABADI KARAWANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
his final assignment report aims to find out how to implement Article 21 Income Tax withholding using the Average Effective Rate. This final assignment report uses a descriptive method with data collection techniques in the form of observation, documentation and literature study. The object of the final assignment report is PT. Anugerah Berkah Abadi Karawang. The results of this paper show that calculating Income Article 21 using the Average Effective Rate makes it easier for tax cutters because there is a single rate imposed based on the category of Non-Taxable Income and the amount of income received by individual taxpayers, causing differences in the amount PPh payments Article 21. The average effective rate does not change the amount of tax imposed during the year, therefore in December there will usually be a larger difference in payments than the previous month.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Laporan tugas akhir ini ini bertujuan untuk mengetahui bagaimana implementasi pemotong Pajak Penghasilan Pasal 21 menggunakan Tarif Efektif Rata-rata (TER). Laporan tugas akhir ini menggunakan metode deskriptif dengan teknik pengumpulan data berupa observasi, dokumentasi, dan studi pustaka. Objek dari laporan tugas akhir adalah PT. Anugerah Berkah Abadi Karawang. Hasil penulisan menunjukkan bahwa perhitungan Penghasilan Pasal 21 dengan menggunakan Tarif Efektif Rata-rata (TER) memudahkan para pemotong pajak dikarenakan adanya single tarif yang dikenakan berdasarkan kategori Penghasilan Tidak Kena Pajak (PTKP) serta besarnya penghasilan yang diterima wajib pajak orang pribadi, menyebabkan perbedaan besarnya setoran PPh Pasal 21. Tarif Efektif Rata-rata tidak merubah besarnya pengenaan pajak selama setahun maka dari itu pada bulan Desember biasanya akan terjadi perbedaan setoran pembayaran yang lebih besar dari bulan sebelumnya. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | irham aldis batubara | |||||||||
| Date Deposited: | 14 Aug 2024 13:23 | |||||||||
| Last Modified: | 14 Aug 2024 13:23 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40761 |
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