Tria Jayanti, . (2026) TINJAUAN PERLAKUAN TUNJANGAN PAJAK DALAM PERHITUNGAN PPH PASAL 21 METODE GROSS UP. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Article 21 Income Tax is a tax imposed on income earned by individuals in relation to employment, services, or certain activities. Several methods may be applied in calculating Article 21 Income Tax, one of which is the gross-up method. Under this method, the employer provides a tax allowance equal to the amount of tax borne by the employee, making the allowance part of the employee’s gross income. This study aims to examine the implementation of the gross-up method in the calculation of Article 21 Income Tax, review the treatment of tax allowances in the December tax period, and provide recommendations for the appropriate treatment of negative tax allowances. The study employed a case study method with a descriptive qualita-tive approach. The object of the study was an employee of PT XYZ. Data were col-lected through observation, interviews, literature review, and documentation in the form of payroll data and Article 21 Income Tax calculations from January to De-cember. The results indicate that after the annual recalculation of Article 21 In-come Tax in December, an overpayment of Rp273,920 was identified and subse-quently recorded as a tax allowance, resulting in a negative tax allowance. This treatment reduced gross income and altered the basis for the annual Article 21 In-come Tax calculation. Based on the findings, the overpayment is more appropriate-ly treated as a year-end adjustment to Article 21 Income Tax rather than being in-cluded as a component of the tax allowance.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102022] [Pembimbing: Bunga Anisah Harared] [Penguji 1: Agustina Riyanti] [Ketua Penguji: Rahmiyatus Syukra] |
| Uncontrolled Keywords: | Article 21 Income Tax, Gross-Up Method, Tax Allowance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | TRIA JAYANTI |
| Date Deposited: | 01 Sep 2026 04:20 |
| Last Modified: | 01 Sep 2026 04:20 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50867 |
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