Khatrine Kristianti, . (2026) IMPLEMENTASI SISTEM PPH 21 MELALUI PENYUSUNAN KERTAS KERJA PADA PT BIRU. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Personal Income Tax Article 21 (PPh Article 21) administration requires a structured system to ensure accurate tax computation, timely remittance, and accurate reporting to tax authorities. This research examines the implementation of PPh Article 21 administration at PT Biru, a maritime transportation services company, focusing on the strategic role of tax working papers in supporting tax compliance. A qualitative approach using case study method was employed to gain in-depth understanding of tax administration practices in the field. PT Biru applies the Effective Average Rate (TER) scheme under Government Regulation No. 58 of 2023, gross-up method, and systematic working papers preparation using Microsoft Excel. The findings demonstrate that PPh Article 21 working papers serve strategic functions as documentation instruments, data reconciliation tools, and reporting references that support internal control systems. Implementation at PT Biru shows high compliance with current regulations without substantive deviations that could result in administrative sanctions. Identified challenges include dependence on manual spreadsheet systems, year-end reconciliation complexity, and absence of systematic change logs. The research recommends developing Standard Operating Procedures, migrating to integrated payroll systems, implementing layered verification systems, and providing continuous training to enhance efficiency and accuracy of company tax administration.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102063] [Pembimbing: Munasiron Miftah] [Penguji 1: Bunga Anisah Harared] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | Personal Income Tax Article 21, Effective Average Rate, Tax Working Papers, Tax Compliance |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | KHATRINE KRISTIANTI |
| Date Deposited: | 07 Sep 2026 06:38 |
| Last Modified: | 07 Sep 2026 06:38 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51127 |
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