TINJAUAN PERUBAHAN REGULASI PPH PASAL 21

Devi Dwi Handayani, . (2024) TINJAUAN PERUBAHAN REGULASI PPH PASAL 21. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Article 21 income tax (PPh Article 21) is imposed on individual taxpayers (WP OP), but the income of WP OP is deducted and collected by the agency to be deposited with the fiscus. This paper aims to understand changes in Article 21 income tax regulations by analyzing differences, administrative efficiency and the impact that occurs due to changes in regulations. The writing method used is descriptive analysis with literature review that extracts information from various sources. The difference between the old Article 21 income tax rate and the TER is that from January to November the TER rate only calculates gross income multiplied by the monthly TER, while in December the tax rate still follows the old tax rate formula. The application of TER can simplify the process of calculating Article 21 income tax for tax cutters, thereby reducing administrative burden and the possibility of miscalculation. The occurrence of changes in Article 21 Income Tax regulations must have an impact resulting from these changes, both positive impacts and negative impacts that occur due to changes in Article 21 Income Tax regulations.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No.Panggil: 2110102053] [Pembimbing: Masripah] [Penguji 1: Suparna Wijaya] [Penguji 2: Munasiron Miftah]
Uncontrolled Keywords: Regulation Change, Article 21 Income Tax, TER
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: DEVI DWI HANDAYANI
Date Deposited: 02 Oct 2024 00:43
Last Modified: 02 Oct 2024 00:43
URI: http://repository.upnvj.ac.id/id/eprint/30651

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