NADYA, SITI FAIRUZ (2025) ANALISIS AKUNTANSI PAJAK PENGHASILAN PASAL 21 PADA FORMULIR 1721-A1 PEGAWAI PT. CIMB NIAGA AUTO FINANCE (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Serang Barat). D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the calculation and recording of Income Tax (PPh) Article 21 on Form 1721-A1 for employees of PT CIMB Niaga Auto Finance, with a case study at the Serang Barat Tax Office (KPP). The background of this research is the discovery of discrepancies in the status of Non-Taxable Income (PTKP) in the withholding evidence of Form 1721-A1, which has the potential to cause errors in the withholding of PPh Article 21. The method used is qualitative descriptive with a case study approach through interviews and documentation. The results of the study indicate that the calculation of Income Tax Article 21 by the company is not fully in accordance with the provisions of PMK No. 101/PMK.010/2016, resulting in overpayment that is compensated in the next tax period in accordance with Article 17B of the Tax Administration Law. From an accounting perspective, it is recommended that the recording of PPh Article 21 be done systematically and in accordance with accounting standards and the latest tax regulations, such as PMK No. 81/PMK.03/2024, to create transparency, ease of reporting, and minimize the risk of corrections and administrative sanctions.
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis perhitungan dan pencatatan akuntansi Pajak Penghasilan (PPh) Pasal 21 atas Formulir 1721-A1 pegawai PT CIMB Niaga Auto Finance, dengan studi kasus di Kantor Pelayanan Pajak (KPP) Pratama Serang Barat. Latar belakang penelitian ini adalah ditemukannya perbedaan status Penghasilan Tidak Kena Pajak (PTKP) dalam bukti potong Formulir 1721-A1 yang berpotensi menyebabkan kesalahan pemotongan PPh Pasal 21. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perhitungan PPh Pasal 21 oleh perusahaan belum sepenuhnya sesuai dengan ketentuan dalam PMK No. 101/PMK.010/2016, sehingga menyebabkan kelebihan bayar yang dikompensasikan ke masa pajak berikutnya sesuai Pasal 17B Undang-Undang KUP. Dari sisi akuntansi, pencatatan PPh Pasal 21 disarankan dilakukan secara sistematis dan sesuai dengan standar akuntansi serta ketentuan perpajakan terbaru seperti PMK No. 81/PMK.03/2024 agar tercipta transparansi, kemudahan pelaporan, serta meminimalkan risiko koreksi dan sanksi administrasi. | ||||||
| Uncontrolled Keywords: | Income Tax Article 21, Form 1721-A1, Tax Accounting, PT CIMB Niaga Auto Finance, KPP Pratama Serang Barat. Pajak Penghasilan Pasal 21, Formulir 1721-A1, Akuntansi Pajak, PT CIMB Niaga Auto Finance, KPP Pratama Serang Barat. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | SITI FAIRUZ NADYA | ||||||
| Date Deposited: | 20 Aug 2025 07:43 | ||||||
| Last Modified: | 20 Aug 2025 07:43 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52279 |
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