CINDY AGUSTINA, . (2025) ANALISIS KEPATUHAN PPh 21 WAJIB PAJAK ORANG PRIBADI STUDI KASUS PADA PT XYZ. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Sistem perpajakan memiliki peran penting dalam pembangunan negara, termasuk kepatuhan terhadap Pajak Penghasilan Pasal 21 (PPh 21). Pajak ini dikenakan atas penghasilan yang diterima oleh wajib pajak orang pribadi dari pekerjaan, jabatan, atau jasa yang dilakukan. Penelitian ini bertujuan untuk menganalisis kepatuhan perpajakan karyawan PT XYZ dalam perhitungan, penyetoran, dan pelaporan PPh 21, serta dampak dari kesalahan dalam perhitungan Penghasilan Tidak Kena Pajak (PTKP). Penelitian ini menggunakan metode kualitatif dengan jenis penelitian studi kasus. Data diperoleh melalui wawancara dengan karyawan dan pihak perusahaan, observasi dokumen perpajakan, serta validasi oleh ahli perpajakan. Hasil penelitian menunjukkan adanya kesalahan dalam pencatatan PTKP yang menyebabkan lebih bayar sebesar Rp 675.000. Selain itu, ditemukan keterlambatan dalam penyetoran pajak oleh PT XYZ yang mengakibatkan denda administratif dan penerbitan Surat Tagihan Pajak (STP). Kesalahan dalam perhitungan PTKP berdampak pada jumlah pajak yang dipotong, kewajiban perpajakan perusahaan, serta risiko pemeriksaan pajak oleh otoritas perpajakan. Oleh karena itu, PT XYZ perlu meningkatkan sistem pencatatan data karyawan, memperbarui status perpajakan secara berkala, serta memperkuat koordinasi antara HRD dan tim keuangan agar perhitungan pajak lebih akurat. Perbaikan ini diharapkan dapat meningkatkan kepatuhan perpajakan dan mengurangi risiko sanksi di masa mendatang. Kata kunci: kepatuhan pajak, PPh 21, penghasilan tidak kena pajak, surat tagihan pajak ***** The tax system plays an important role in national development, including compliance with Income Tax Article 21 (PPh 21). This tax is imposed on income received by individual taxpayers from work, positions, or services performed. This study aims to analyze the tax compliance of PT XYZ employees in calculating, depositing, and reporting PPh 21, as well as the impact of errors in calculating Non-Taxable Income (PTKP). This study uses a qualitative method with a case study research type. Data were obtained through interviews with employees and the company, observation of tax documents, and validation by tax experts. The results of the study showed errors in recording PTKP which resulted in an overpayment of Rp 675,000. In addition, there was a delay in tax payments by PT XYZ which resulted in administrative fines and the issuance of Tax Bills (STP). Errors in calculating PTKP have an impact on the amount of tax withheld, the company's tax obligations, and the risk of tax audits by the tax authorities. Therefore, PT XYZ needs to improve its employee data recording system, update tax status periodically, and strengthen coordination between HRD and the finance team so that tax calculations are more accurate. This improvement is expected to improve tax compliance and reduce the risk of sanctions in the future Keywords: tax compliance, PPh 21, non-taxable income, tax bill
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Dr. Ayatulloh Michael Musyaffi, SE.,Ak.,M.Ak ; 2). Hera Khairunnisa, SE., M.Ak |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan |
Divisions: | FE > D IV Akuntansi Sektor Publik |
Depositing User: | Cindy Agustina . |
Date Deposited: | 07 Mar 2025 06:33 |
Last Modified: | 07 Mar 2025 06:33 |
URI: | http://repository.unj.ac.id/id/eprint/55104 |
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