Sukerti, Luh (2024) STUDI KOMPARATIF PERENCANAAN PAJAK PPH PASAL 21 PADACV XYZ: ANALISIS METODE GROSS UP SEBELUM DAN SESUDAH PERATURAN MENTERI KEUANGAN NOMOR 168 TAHUN 2023. Masters thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk menganalisis dampak perubahan peratura perpajakan, khususnya PMK Nomor 168 Tahun 2023, terhadap perhitungan PPh Pasa21 dengan metode gross up di CV XYZ. Hasil penelitian menunjukkan bahwpenerapan PMK 168 secara umum mengurangi beban pajak karyawan pada sebagiabesar bulan, kecuali Desember yang mengalami lonjakan signifikan akibat penerapatarif progresif tahunan dan tambahan tunjangan akhir tahun seperti THR. Metode grosup efektif meningkatkan kesejahteraan karyawan berpenghasilan rendah hinggmenengah karena memastikan gaji bersih tanpa potongan pajak. Namun, metode inkurang efisien bagi karyawan berpenghasilan tinggi karena akumulasi penghasilatahunan yang masuk ke lapisan tarif progresif lebih tinggi. Peneliti an ini menyarankaperusahaan untuk mengevaluasi kebijakan penggajian, memanfaatkan teknologi untuakurasi perhitungan pajak, serta meningkatkan transparansi terkait pengelolaaperpajakan guna mendukung efisiensi dan kepatuhan perusahaan. Kata kunci: PPh Pasal 21, Metode gross up , Perencanaan pajak, PMK Nomor 168 Tahun 2023 This study aims to analyze the impact of the tax regulation changes, specifically the Minister of Finance Regulation (PMK) No. 168 of 2023, on the calculation of Article 21 Income Tax (PPh 21) using the gross up method at CV XYZ. The results show that the implementation of PMK 168 generally reduces the tax burden for employees in most months, except for December, which experiences a significant increase due to the application of the annual progressive tax rate and additional year-end benefits such as holiday allowances (THR). The gross up method is effective in improving the well being of low- to middle-income employees by ensuring net salaries without tax deductions. However, this method is less efficient for high -income employees due to the accumulation of annual income that pushes them into higher progressive tax brackets. This study recommends that companies evaluate their compensation policies, utilize technology to ensure accurate tax calculations, and improve transparency in tax management to support tax efficiency and compliance. Keywords: Article 21 Income Tax, Gross up Method, Tax Planning, PMK No. 168 of 2023
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 09 May 2025 03:10 |
| Last Modified: | 09 May 2025 03:10 |
| URI: | http://repository.untar.ac.id/id/eprint/46740 |
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