ANALISIS PENERAPAN TARIF EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 BAGI KARYAWAN TETAP PT XYZ

Aisyah, Dewi Nur (2026) ANALISIS PENERAPAN TARIF EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 BAGI KARYAWAN TETAP PT XYZ. D3 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the implementation of the Average Effective Rate (TER) policy for Article 21 Income Tax and its impact on permanent employees at PT XYZ, particularly regarding challenges associated with the regulatory transition. A descriptive-qualitative method was employed using a case study approach focused on PT XYZ, with data collected through interviews, observations, and document analysis. The findings indicate that: 1) The TER simplifies tax administration for the January–November period, although the transition was delayed by the need to adjust internal payroll systems. 2) Irregular income components (bonuses, overtime pay, and holiday allowances/THR) cause spikes in monthly gross income, automatically shifting the applicable rate to a higher TER bracket. 3) This rate shift triggers drastic fluctuations in monthly tax deductions and results in significant overpayment during the December reconciliation, when taxes are recalculated using the standard Article 17 rates. 4) Employee perceptions regarding the TER implementation vary. It is recommended that PT XYZ accelerate payroll system upgrades and re-evaluate the scheduling of irregular income components to ensure that monthly tax deductions become more stable and predictable for employees.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Permanent Employees, PMK 168 of 2023, Article 21 Income Tax, Government Regulation 58 of 2023, Average Effective Rate (TER) Karyawan Tetap, PMK Nomor 168 Tahun 2023, PPh Pasal 21, PP No. 58 Tahun 2023, Tarif Efektif Rata-Rata (TER)
Subjects:	A Social Sciences > HG Finance A Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	AISYAH NUR DEWI
Date Deposited:	18 Aug 2026 03:23
Last Modified:	18 Aug 2026 03:23
URI:	http://eprint.unipma.ac.id/id/eprint/8681

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