PERANCANGAN SISTEM TERINTEGRASI UNTUK OTOMATISASI PERHITUNGAN PAJAK PENGHASILAN PASAL 21

MUHAMMAD JEASEN ALLAN BUDY KUSUMA, . (2026) PERANCANGAN SISTEM TERINTEGRASI UNTUK OTOMATISASI PERHITUNGAN PAJAK PENGHASILAN PASAL 21. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

	Text Cover.pdf Download (794kB)
	Text BAB 1.pdf Download (558kB)
	Text BAB 2.pdf Restricted to Registered users only Download (770kB) | Request a copy
	Text BAB 3.pdf Restricted to Registered users only Download (652kB) | Request a copy
	Text BAB 4.pdf Restricted to Registered users only Download (2MB) | Request a copy
	Text BAB 5.pdf Restricted to Registered users only Download (377kB) | Request a copy
	Text Daftar Pustaka.pdf Download (349kB)
	Text Lampiran.pdf Restricted to Registered users only Download (3MB) | Request a copy

Abstract

Penelitian ini bertujuan untuk merancang sistem terintegrasi berbasis Microsoft Excel dalam mengotomatisasi perhitungan Pajak Penghasilan Pasal 21 pada PT XYZ. Penelitian ini dilatarbelakangi oleh adanya perbedaan hasil perhitungan PPh Pasal 21 antara pihak internal perusahaan dan konsultan pajak akibat penggunaan spreadsheet yang belum terintegrasi, perbedaan data input, serta proses rekonsiliasi yang masih dilakukan secara manual. Metode yang digunakan adalah Research and Development (R&D) dengan pendekatan System Development Life Cycle (SDLC) model Waterfall, yang meliputi tahap analisis kebutuhan, perancangan sistem, implementasi, pengujian, dan deployment. Hasil penelitian menunjukkan bahwa sistem yang dirancang mampu mengintegrasikan data pegawai, komponen penghasilan, pengurang pajak, status PTKP, tarif TER, perhitungan PPh Pasal 21, rekapitulasi tahunan, serta output pelaporan dalam format CSV untuk persiapan impor ke Coretax DJP. Sistem ini membantu proses perhitungan menjadi lebih terstruktur, konsisten, dan efisien, serta mengurangi risiko kesalahan input dan perbedaan hasil perhitungan. **** This study aims to design an integrated Microsoft Excel-based system to automate the calculation of Article 21 Income Tax at PT XYZ. The study was motivated by differences in Article 21 Income Tax calculation results between the company’s internal calculation and the tax consultant’s calculation due to unintegrated spreadsheets, differences in input data, and manual reconciliation processes. This study used the Research and Development (R&D) method with the System Development Life Cycle (SDLC) using the Waterfall model, consisting of requirement analysis, system design, implementation, testing, and deployment. The results show that the designed system is able to integrate employee data, income components, tax deductions, non-taxable income status, effective tax rate tables, Article 21 Income Tax calculations, annual recapitulation, and reporting output in CSV format as preparation for import into Coretax DJP. This system helps make the tax calculation process more structured, consistent, and efficient, while reducing input errors and differences in calculation results.

Item Type:	Thesis (Diploma)
Additional Information:	1). Diah Armeliza, S.E., M.Ak.; 2). Tresno Eka Jaya, S.E., M.Ak.
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Users 34721 not found.
Date Deposited:	10 Aug 2026 03:55
Last Modified:	10 Aug 2026 03:55
URI:	http://repository.unj.ac.id/id/eprint/68982

Actions (login required)

View Item