Astutik, Kunthi Ayu (2025) Implications of Average Effective Rate (TER) on the Withholding of Income Tax Article 21 (Case Study at PG.XY). D3 thesis, Universitas PGRI Madiun.
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Abstract
Income Tax Article 21 is a tax imposed on income earned by individuals in the form of salaries, wages, fees, allowances, and other types of payments by any name related to work, positions, services, and activities carried out by individuals. This study aims to identify the factors causing PX.XY not to implement the Average Effective Tax Rate (TER) regulation, as well as to understand the impact of the implementation of the Average Effective Tax Rate (TER) on the income tax deductions under Article 21 for permanent employees at PG.XY. This research was conducted using primary and secondary data obtained from PG.XY through observation, interviews, and documentation. This type of research is qualitative with a case study approach. The results of this study indicate that: 1) there is still a lack of understanding regarding the updates to the latest regulations, and limited human resources in the fields of accounting and finance at PG.XY. 2) The withholding of income tax PPh Article 21 for permanent employees at PG.XY has not complied with PMK 168 of 2023, which could lead to discrepancies between the calculations made by PG.XY and the calculations that should be in accordance with applicable regulations.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | PMK 168 of 2023; Income Tax Article 21; Average Effective Tax Rate (TER). |
| Subjects: | A Social Sciences > HD Industries. Land use. Labor A Social Sciences > HF Commerce |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | ASTUTIK AYU KUNTHI |
| Date Deposited: | 01 Sep 2025 03:45 |
| Last Modified: | 01 Sep 2025 03:45 |
| URI: | http://eprint.unipma.ac.id/id/eprint/4520 |
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