eprintid: 48998
rev_number: 23
eprint_status: archive
userid: 17556
dir: disk0/00/04/89/98
datestamp: 2025-06-02 07:23:47
lastmod: 2025-06-02 07:23:47
status_changed: 2025-06-02 07:23:47
type: thesis
metadata_visibility: show
creators_name: Prasetya, Dimas
creators_id: 5503210025
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Mulyanah, Mulyanah
contributors_name: Puspanita, Intan
contributors_id: 198209152006042001
contributors_id: 198902202022032005
corp_creators: Universitas Sultan Ageng Tirtayasa
corp_creators: Fakultas Ekonomi dan Bisnis
corp_creators: D3 Administrasi Pajak
title: PROSEDUR PERHITUNGAN, PEMOTONGAN, DAN
PELAPORAN PAJAK PENGHASILAN PASAL 21
KARYAWAN PT. MEGA SUMBER LOGAM
ispublished: pub
subjects: H1
divisions: FEB
divisions: D3Perpajakan
full_text_status: restricted
keywords: Income Tax Article 21, Procedure, Tax Obligations
PPh Pasal 21, Prosedur, Kewajiban Perpajakan
note: Penulisan tugas akhir ini membahas prosedur perhitungan, pemotongan, dan
pelaporan Pajak Penghasilan Pasal 21 karyawan di PT. Mega Sumber Logam. PPh
21 merupakan pajak atas penghasilan berupa gaji, honorarium, tunjangan, dan
pembayaran lain yang diterima karyawan. Prosedur perhitungan, pemotongan, dan
pelaporan pajak ini penting dilakukan untuk memastikan perusahaan memenuhi
kewajiban perpajakan sesuai peraturan yang berlaku. Dalam penulisan tugas akhir
ini, analisis dilakukan terhadap tahapan perhitungan penghasilan karyawan,
pemotongan pajak, serta proses pelaporan ke Direktorat Jenderal Pajak (DJP).
Hasil penulisan tugas akhir ini diharapkan dapat memberikan pemahaman yang
lebih baik bagi PT. Mega Sumber Logam dalam mengelola kewajiban perpajakan,
serta mengidentifikasi kendala yang dihadapi dalam prosesnya.
abstract: This final assignment discusses the procedures for calculating, withholding and
reporting Article 21 Income Tax (PPh) for employees at PT. Mega Metal Source.
PPh 21 is a tax on income in the form of salaries, honorarium, allowances and
other payments received by employees. This tax calculation, withholding and
reporting procedure is important to ensure that the company fulfills its tax
obligations according to applicable regulations. In writing this final assignment,
analysis was carried out on the stages of calculating employee income, tax
deductions, and the reporting process to the Directorate General of Taxes (DJP). It
is hoped that the results of this final assignment will provide a better
understanding for PT. Mega Sumber Logam in managing tax obligations, as well
as identifying obstacles faced in the process.
date: 2024
date_type: published
pages: 127
institution: Universitas Sultan Ageng Tirtayasa
department: Fakultas Ekonomi dan Bisnis
thesis_type: diploma
thesis_name: dphil
citation:   Prasetya, Dimas  (2024) PROSEDUR PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 KARYAWAN PT. MEGA SUMBER LOGAM.  D3 thesis, Universitas Sultan Ageng Tirtayasa.   
document_url: https://eprints.untirta.ac.id/48998/3/DIMAS%20PRASETYA_5503210025_02.pdf
document_url: https://eprints.untirta.ac.id/48998/4/DIMAS%20PRASETYA_5503210025_03.pdf
document_url: https://eprints.untirta.ac.id/48998/5/DIMAS%20PRASETYA_5503210025_04.pdf
document_url: https://eprints.untirta.ac.id/48998/6/DIMAS%20PRASETYA_5503210025_05.pdf
document_url: https://eprints.untirta.ac.id/48998/8/DIMAS%20PRASETYA_5503210025_Lamp.pdf
document_url: https://eprints.untirta.ac.id/48998/17/DIMAS%20PRASETYA_5503210025_Fulltext-halaman.pdf
document_url: https://eprints.untirta.ac.id/48998/19/DIMAS%20PRASETYA_5503210025_01.pdf
document_url: https://eprints.untirta.ac.id/48998/20/DIMAS%20PRASETYA_5503210025_Reff.pdf