Rahel Listi Panjaitan, . (2025) PERHITUNGAN PAJAK PENGHASILAN BAGI PROFESI DOKTER DENGAN TARIF EFEKTIF RATA-RATA (TER). Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research discusses changes in the Income Tax Article (ITA) 21 withholding system before and after the Average Effective Rate (TER) system, with a case study of two individual taxpayers working as doctors, namely Dr. XYZ and Dr. SS. The purpose of this study is to evaluate the impact of TER implementation on ease, efficiency, and certainty in managing tax obligations. The method used is a case study to compare tax withholding based on the old system and the TER system. The results show that the application of TER simplifies the process of implementing tax withholding for tax withholders, but raises the risk of income tax underpayment at the end of the year soaring if not anticipated by taxpayers. Therefore, it is recommended that taxpayers make Income Tax Article 25 payments independently every month and to avoid the tax burden that accumulates at the time of Annual Tax Return reporting. Awareness and compliance in year-end reporting remain key in maintaining the smooth management of tax obligations in the era of the TER system.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102073] [Pembimbing: Munasiron Miftah] [Penguji 1: Andy Setiawan] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | Income Tax Article 21, Average Effective Rate, Doctor, Income Tax, Tax Management. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | RAHEL LISTI PANJAITAN |
| Date Deposited: | 05 Sep 2025 14:57 |
| Last Modified: | 05 Sep 2025 14:57 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37834 |
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