Analysis of Compliance with PPh 21 of Individual Taxpayers Case Study at PT XYZ
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Hera Khairunnisa
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- Abstract
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The purpose of this study is to analyze compliance with Income Tax Article 21 (PPh 21) for individual taxpayers at PT XYZ, focusing on the calculation of Non-Taxable Income (PTKP), tax payments, and reporting. A qualitative approach was employed using a case study method, in-depth interviews, observations, and document analysis. The results indicate an error in the PTKP calculation in 2023, resulting in an overpayment of Rp 675,000. Furthermore, although tax reporting was conducted on time through the e-Filing system, the company experienced delays in tax payments, leading to administrative penalties.
- References
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Agun, W. A. N. U., Datrini, L. K., & Amlayasa, A. A. B. (2022). Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan Orang Pribadi. WICAKSANA: Jurnal Lingkungan Dan Pembangunan, 6(1), 23–31. https://doi.org/10.22225/wicaksana.6.1.2022.23-31
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Kurniawan, D., & Nugroho, V. (2021). Kepatuhan Wajib Pajak: Pelayanan Pajak, Pengetahuan Perpajakan, Dan Ketegasan Sanksi Pajak. Jurnal Paradigma Akuntansi, 3(3), 1038. https://doi.org/10.24912/jpa.v3i3.14886
Kurniyawati, I. (2019). Analisis Penerapan Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Karyawan Tetap Pada PT. X Di Surabaya. Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI), 4(2), 1057–1068. https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/244/230
Sulistyari, P. I., Yuesti, A., & Bhegawati, D. A. S. A. (2022). Pengaruh Kualitas Pelayanan, Pengawasan, Konsultasi Account Representative, Sosialisasi Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Badung Selatan. Jurnal Kharisma, 4(2). https://doi.org/10.31937/akuntansi.v5i1.141
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- 2025-03-12
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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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