Analysis of Permanent Employee Income Tax Calculation Based on the Average Effective Rate Method at PT BPR Bahteramas Buton (PERSERODA)

Supriyadi; Anas Sutrino; Rince Tambunan

doi:10.63922/ijebir.v5i03.3349

Supriyadi Accounting Study Program, STIE Enam Enam, Kendari
Anas Sutrino Management Study Program, STIE Enam Enam, Kendari
Rince Tambunan Management Study Program, STIE Enam Enam, Kendari

DOI: https://doi.org/10.63922/ijebir.v5i03.3349

Keywords: Income Tax, Income Tax Article 21, Average Effective Rate (TER), Progressive Rate, Permanent Employee

Abstract

This study aims to analyze the impact of the application of the Average Effective Rate (TER) method on the calculation of Income Tax (PPh) Article 21 on permanent employees at PT BPR Bahteramas Buton (Perseroda). The research method used is a quantitative descriptive approach, by comparing the calculation of Income Tax 21 using a progressive rate in accordance with Article 17 of the HPP Law Number 7 of 2021 and the calculation using the TER method based on PMK Number 168 of 2023. The data was obtained through documentation and interviews with the company's finances, and used permanent employee salary data for 2024 as the basis for calculation. The results of the study show that the application of the TER method provides efficiency and convenience in tax calculation, as well as reduces the burden of taxes payable for employees compared to the progressive tariff method.

References

Achmad, S., & Hariyoga, A. (2024). Implementasi Pajak Penghasilan Pasal 21 terbaru (Tarif Efektif Rata-rata (TER)) pada PT. Medcalindo Jakarta. International Journal of Halal Economic, 1(1), 57-67.
Alfansyur, A., & Maryani. (2020). Seni Mengelola Data: Penerapan Triangulasi Teknik Info Artikel Abstrak. Jurnal Kajian, Penelitian & Pengembangan Pendidikan Sejarah, 5(2), 146-150.
Angraeni, D., & Sukma A. D. (2024). Cermat Pemotongan PPh Pasal 21/26. Jakarta Selatan: Jl. Jenderal Gatot Subroto Kav.40-42
Aryani, F., & Romanda, C. (2024). Dampak Penerapan Tarif Pajak Efektif Rata-Rata (Ter) Terhadap Perhitungan Pajak Penghasilan Pasal 21 Wajib Pajak Orang Pribadi Karyawan Tetap Pada Pt. Anugrah Sekayu. Jurnal Ilmiah Akuntansi Rahmaniyah, 7 (2), 221-240.
Pemerintah Republik Indonesia. Undang-Undang Nomor: 36 Tahun 2008 Tentang Pajak Penghasilan. Jakarta: Sekretariat Negara.
Rahman, D. (2019). Kinerja Pegawai (Analisis Komparatif Berdasarkan Gender) di Kantor Kementerian Agama Kabupaten Bone. Manajemen Pendidikan, 14(2).
Resmi, Siti. 2019. Perpajakan: Teori dan Kasus. Edisi 11 Buku 1. Jakarta: Salemba Empat.
Robbins, S. P., & Judge, T. A. (2008). Organizational behavior (13th ed.). Pearson Education.
Salim, A., & Haeruddin. (2019). Dasar Dasar Perpajakan (Berdasarkan UU & Peraturan Perpajakan Indonesia).
Sari, A. dkk. 2023. Dasar-Dasar Metodologi Penelitian Jayapura: Jl. Baru Yiutefa-Abepure.
Sihombing, S., & Alestriana, S. (2020). Perpajakan Teori dan Aplikasi.In Widina (Vol. 44, Issue 8).
Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sumali, C., & Lim, S. A. (2024). Analisis Pajak Penghasilan Pasal 21 Sebelum Dan Sesudah Penerapan Tarif Efektif Rata-Rata. BIP’s JURNAL BISNIS PERSPEKTIF, 16(2), 119–136.
Sundoro, A., Azis, N., Purnawan, L., Suhartono, S., & Muarief, F. (2024). Analisis Perbedaan Perhitungan Tarif Pajak Progresif Dengan Tarif Efektif Rata Rata (TER) Pajak Penghasilan (PPh) Pasal 21 Atas Karyawan Tetap Pada CV. X Di Tangerang. Innovative: Journal Of Social Science Research, 4(5), 2888-2897.