Annisa Miftahul Jannah, . (2025) KEBIJAKAN PAJAK PENGHASILAN PASAL 21 PROGRAM PENSIUN : Kajian Iimplementasi PMK 168/2023 Pada DPLK PT BANK NEGARA INDONESIA (PERSERO) TBK. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The Minister of Finance Regulation (PMK) Number 168 of 2023 relates to the withholding and reporting of Article 21 Income Tax (PPh) on pension benefits organized by the Financial Institution Pension Fund (DPLK) of PT Bank Negara Indonesia (Persero) tbk. Using a qualitative approach and data collection techniques through observation, interviews, and documentation during the internship at DPLK BNI, this research comprehensively describes the processes of tax withholding, deposit, and reporting. The research results indicate that the implementation of PMK 168/2023 has been carried out in accordance with the regulations, although it still faces administrative challenges, particularly in validating the data of old participants such as NIK and NPWP. It is hoped that the results of this research will enhance knowledge about taxation and raise awareness of the importance of having a pension program as part of long-term financial planning.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102014] [Pembimbing;Suparna Wijaya] [Penguji 1: Ekawati Jati Wibawaningsih] [Ketua Penguji; Ferry Irawan] |
| Uncontrolled Keywords: | Article 21 Income Tax, pension fund, DPLK BNI, PMK 168/2023, e-Bupot Bupot |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance L Education > LB Theory and practice of education |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | ANNISA MIFTAHUL JANNAH |
| Date Deposited: | 08 Sep 2025 01:03 |
| Last Modified: | 08 Sep 2025 01:03 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37467 |
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