Analisis Penerapan Perencanaan Pajak PPh Pasal 21 Wajib Orang Pribadi Di PT. Sukses Anugrah Sejahtera
DOI:
https://doi.org/10.47065/arbitrase.v3i2.499Keywords:
Tax Planning; Income Tax Article 21Abstract
The company as an income tax withholder at the end of each takwin year, is required to recalculate, deposit and report the tax payable for employees for the past year. If the determination of the calculation and reporting of taxes relating to employee salaries and wages is incorrect, then the calculation of income tax article 21 is not in accordance with applicable laws and regulations and can cause overpayment / underpayment of income tax payable, this study aims to determine and analyze the application of tax planning PPh article 21 individual taxpayers at PT. Sukses Anugrah Sejahtera.Sampling used is all employees at PT. Sukses Anugrah Sejahtera which amounted to 22 permanent employees. The analysis method used is descriptive. Based on the results of the study, it shows that PT. Sukses Anugrah Sejahtera (SAS) has not calculated and withheld income tax on its employees in accordance with the applicable tax law. It is recommended that further research if you want to follow up on PPH article 21 tax planning in order to further increase the scope of the research. The management is expected to take care of the NPWP for employees who do not yet have an NPWP in accordance with the laws and regulations.
Downloads
References
Apriyanti, R. N., Darna, N., & Nursolih, E. (2022). PENGARUH PENERAPAN FORECASTING DAN ANGGARAN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN (Suatu Studi Pada PT. Micro Madani Institute).
Budiandru, B. (2017). Penerapan Perencanaan Pajak PPH 21 Sebagai Upaya Mengefisiensikan Pajak Penghasilan Pada PT B Net Indonesia. Jurnal Manajemen Indonesia, 17(3), 219–226.
Dotulong, S., Pangemanan, S. S., & Sabijono, H. (2014). Penerapan Akuntansi untuk Pajak Penghasilan (PPH) Pasal 21 pada PT. Bank Mandiri (Persero) TBK Cabang Dotulolong Lasut. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(1).
Firdaus, A. (2016). Analisis Perencanaan dan Pengawasan Anggaran Biaya Operasional Pada PT. Perkebunan Nusantara III.
Muaja, R. J., Sondakh, J., & Tangkuman, S. (2016). Analisis Penerapan Perencanaan Pajak Pada Wajib Pajak Badan Di Pt. Elsadai Servo Cons. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(4).
Nabilah, N. N., Mayowan, Y., & Hapsari, N. N. (2016). Analisis Penerapan Perencanaan Pajak PPh 21 Sebagai Upaya Penghematan Beban Pajak Penghasilan Badan (Studi Kasus Pada PT Z). Jurnal Perpajakan (JEJAK), 8(1), 1–8.
Permadi, L. A., Darwini, S., Retnowati, W., Negara, I. K., & Septiani, E. (2018). Persepsi dan sikap masyarakat terhadap rencana dikembangkannya wisata syariah (halal tourism) di Provinsi Nusa Tenggara Barat. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 39–57.
Prmana, I. K. A., Sastri, I. M., & Ekajayanti, L. G. P. S. (2019). PERENCANAAN PAJAK PENGHASILAN PADA PT SURYA PATRIOT MANDALA DI BADUNG. KRISNA: Kumpulan Riset Akuntansi, 11(1), 1–5.
Sudibya, B. (2018). Wisata Desa dan Desa Wisata. Jurnal Bali Membangun Bali, 1(1), 22–26.
Sugiono, S., Noerdjanah, N., & Wahyu, A. (2020). Uji Validitas dan Reliabilitas Alat Ukur SG Posture Evaluation. Jurnal Keterapian Fisik, 5(1), 55–61.
Tambuwun, F. V., Sabijono, H., & Alexander, S. W. (2018). Analisis Transparansi Dan Akuntabilitas Otonomi Desa Dalam Pengelolaan Dan Pertanggungjawaban Alokasi Dana Desa Di Desa Kauneran Satu Kecamatan Sonder Kabupaten Minahasa. Going Concern: Jurnal Riset Akuntansi, 13(04).
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Analisis Penerapan Perencanaan Pajak PPh Pasal 21 Wajib Orang Pribadi Di PT. Sukses Anugrah Sejahtera
ARTICLE HISTORY
Issue
Section
Copyright (c) 2022 Tia Novira Sucipto
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
