Fajar Ramadhan, . (2026) PERBANDINGAN PEMOTONGAN PPH PASAL 21 PADA PENGHASILAN PEGAWAI TETAP PADA PT X. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The Average Effective Tax Rate policy for Article 21 Income Tax, based on the latest regulations, aims to simplify the income tax withholding mechanism. However, fluctuations in the components of monthly gross income risk significantly shifting the tax bracket. This scientific study aims to examine the components of taxable income, implement the AER method, and compare the nominal differences in tax withholding and their impact on the take-home pay of permanent employees when compared to the old method. The research method used is a qualitative approach with a single-case study. Data was collected through interviews and documentation of copies of monthly pay slips belonging to Employee “K” with K/3 status at PT X over two full tax years. The findings indicate that the TER method simplifies the withholding mechanism from January through November. A comparative analysis of nominal amounts demonstrates that the TER method is not necessarily cheaper; in 2024, the TER method resulted in savings of Rp110,242.88, while in 2025, the old method was actually lower by Rp659,477.00 due to a surge in bonuses. In conclusion, the TER method can trigger a significant decrease in monthly revenue when employees receive irregular income such as THR or bonuses. All such additions are directly incorporated into the gross income for the current month, thereby automatically shifting the TER rate tier to a higher level.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102044] [Pembimbing: Bunga Anisah Harerad] [Penguji 1: Murdhaningsih] [Ketua Penguji: Amrie Firmansyah] |
| Uncontrolled Keywords: | Comparison, Section 21 Income Tax, Income Tax, Salary, Gross, Mechanism |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | FAJAR RAMADHAN |
| Date Deposited: | 05 Sep 2026 04:20 |
| Last Modified: | 05 Sep 2026 04:20 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51182 |
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