Latifah Adelia Tamami, . (2025) MEKANISME PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) ATAS PEGAWAI TETAP PADA PT. RSP TAHUN 2025. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The purpose of this study is to analyze the mechanisms of calculation, withholding, and reporting of Income Tax Article 21 (PPh 21) in relation to the application of the Average Effective Rate (TER) for employees of PT. RSP in 2025. This research uses a qualitative approach through a case study method, with data collected via direct observation, interviews, and internal company documentation. The findings indicate that the use of TER simplifies tax administration, particularly in the efficient calculation of tax liabilities based on PTKP status and income brackets. Nevertheless, several challenges are identified, including limited employee understanding of new tax regulations, suboptimal integration of information systems, and inconsistent coordination among relevant departments. In conclusion, the TER mechanism is effective in enhancing the management and compliance of PPh 21, though it still requires ongoing system improvements and staff training to ensure optimal implementation. Keywords: Income Tax Article 21, Average Effective Rate, Tax Compliance, Permanent Employees, Case Study.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102006] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1: Amrie Firmansyah] [Penguji 2: - Dewi Darmastuti] |
| Uncontrolled Keywords: | Income Tax Article 21, Average Effective Rate, Tax Compliance, Permanent Employees, Case Study |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | LATIFAH ADELIA TAMAMI |
| Date Deposited: | 28 Aug 2025 08:12 |
| Last Modified: | 28 Aug 2025 08:12 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37823 |
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