PENDAMPINGAN eSPT PPh 21 SESUAI UU No.7 (2021) PADA CV MAJU MAKMUR BERSAMA

Authors

  • Anthony Holly Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Atma Jaya Makassar
  • Robert Jao Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Atma Jaya Makassar
  • Ana Mardiana Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Atma Jaya Makassar

DOI:

https://doi.org/10.33096/balireso.v8i2.264

Keywords:

PPh 21, eSPT, UU HPP.

Abstract

CV Maju Makmur Bersama is a profit-oriented firm which holds a culinary Korean food franchisee. The employee of CV Maju Makmur Bersama is 20 persons who get various income. In line with the dynamic of tax, regulation changed over time. Following business conditions, CV Maju Makmur Bersama, as a taxpayer, needs to adjust its tax obligation activity, especially ini Income tax Article 21deduction. Law Number 7 of 2021, known as the Law of Harmonization of Tax Regulation, has changed some tax regulations, especially in Income Tax Article 21 in the progressive tax rate bracket stated in Income Tax Article 17, where before the new regulation had four brackets and changed to 5 brackets also changing in the first bracket interval from fifty million to sixty million rupiahs. This caused a firm must recount the tax deduction from employer to employees. Hence, the employees are not disappointed, and employers, as taxpayers, can do their obligation correctly according to current tax regulations. Therefore, servants accompany the firm partner in implementing tax regulation, especially implementing income tax article 21 as stated in law Number 7 of 2021.

References

Holly, A., Soewandi, M.A., Tuwo, L. (2019). Determinant of Tax Payer Compliance in KPP Pratama Makassar Utara. Journal of Accounting, Entrepreneurship and Financial Technology (JAEF), 1 (1), 15-38. https://doi.org/10.37715/jaef.v1i1.996

Mardiana, A., L, Lukman., Holly, A. (2022). The effect of Modernization of Tax Administration System and Tax Knowledge on Tax Payer Compliance, 16(1), 1-25. DOI: https://doi.org/

Amelia, R. (2016) Pengaruh Penerapan eFaktur dan e-SPT PPN Terhadap Tingkat Kepatuhan Wajib Pajak. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Sumatra Utara. Medan: Sumatra Utara.

Pemerintah Republik Indonesia. Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan

Direktorat Jendral Pajak. Per -16/ PJ/2016 tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 dan/atau Pajak Penghasilan Pasal26 Sehubungan dengan Pekerjaan, Jasa, dan Kegiatan Orang Pribadi.

www.pajak.go.id

www.ortax.or.id

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Published

2023-07-10

Issue

Vol. 8 No. 2 (2023)

Section

Articles

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