Analisis Perhitungan Pajak Penghasilan Orang Pribadi Atas Wajib Pajak Penerima Upah Harian Dan Upah Borongan Sesuai Dengan Ketentuan Undang – Undang Harmonisasi Peraturan Perpajakan (Hpp)
(Studi Kasus Pada Ud Memory Nganjuk)
DOI:
https://doi.org/10.54066/jura-itb.v1i4.840Keywords:
PPh article 21, daily employee, wholesale employeeAbstract
The purpose of this research is to determine the calculation of personal income tax for taxpayers receiving daily wages and piece wages in accordance with the law on harmonization of tax regulations. The data collected is quantitative data with data collection techniques using surveys, interviews and documentation. The analysis technique used is quantitative descriptive based on the PPh 21 tax law for freelancers.
Based on the calculation results, it is known that all casual employees of UD Memory Nganjuk who meet the criteria for tax deductions according to PPh Article 21 are only daily employees in the foreman section. The foreman's daily employee earns more than Rp. 197,000.00 per day and in one month more than Rp. 1,970,000.00. For daily employees in the fields of glue, control, thread glue, shuttle testing, and quality selection, daily income of less than IDR 197,000.00 is not subject to tax. Meanwhile, UD Memory Nganjuk's contract employees receive zero tax deductions, because the daily income of contract employees is less than IDR 197,000.00 and their income in one month is less than IDR 1,970,000.00.
References
Aisyah, Siti. 2019. “Penerapan Perhitungan Pajak Penghasilan (PPh) Pasal 21 Pada Karyawan PT. Perkebunan Nusantara III (Persero) Medan.” Accumulated Journal 1 (224): 1–16.
Alfons, Winesthy Anasthazia Handaputri, Treesje Runtu, dan Dhullo Afandy. 2018. “Analisis Penerapan Pajak Penghasilan Pasal 21 Pada Cv Unggul Abadi Di Manado.” Going Concern : Jurnal Riset Akuntansi 13 (02): 668–82.
Arkiunto. 2017. Pengertian Tentang Kerangkang Teoritik. Semarang: Arkiunto.
Vladimir, Vega Falcon. 2019. “Perbandingan Penerimaan PPh Sebelum Penerapan dan Sesudah Penerapan Metode e-Billing.” Gastronomía ecuatoriana y turismo local. 1 (69): 5–24.
Gunawan. 2016. Pengertian Pegawai Tetap dalam Perhitungan Pajak Penghasilan Pasal 21. Jakarta: Doni.
Hanum, Zulia. 2018. “Analisis Penyampaian SPT Masa dan Jumlah Wajib Pajak Badan Dalam Meningkatkan Penerimaan Pajak Penghasilan Pasal 21 di KPP Pratama Medan Belawan.” Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan 18 (2): 123–33.
Haryanto, A Ch, I Elim, R J Pusung, Analisis Perhitungan, D A N Pemotongan, Pajak Penghasilan, Jurusan Akuntansi, dan Fakultas Ekonomi. 2021. “Analisis Perhitungan Dan Pemotongan Pajak Penghasilan Pasal 21 Atas Pegawai Tetap Pada Pt. Jasaraharja Putera Cabang Manado.” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi 9 (1): 153–62.
Merangin, Freddy Nuri Pratiwi, 2018. “Perhitungan Pajak Penghasilan Orang Pribadi untuk Wajib Pajak Penerimaan Upah Harian dan Upah Borongan Sesuai dengan Undang-Undang Perpajakan Pada PT. Perkebunan dan Dagang Gambar, Blitar.”2 (2): 2018.
Primandita. 2015. pajak penghasilan. Bandung.
Mardiasmo, MBA., Ak. 2018. Perhitungan Pajak Penghasilan Pasal 21. Yogyakarta: ANDI.
Purnomo. 2015. Pengertian Objek Pajak Penghasilan. Jakarta: Ali.
Ratna, Setywati. 2018. “ISSN 2303-1174 Debora Natalia Watung, Analisis Perhitungan dan Penerapan Pajak Penghasilan Pasal 21” 1 (36): 265–73.
Rosita, Lisa. 2019. “ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 21KARYAWAN PADA PT BARAGUNA INTI MANDIRI BANJARBARU, Banjarmasin,” no. 17: 18–28.
Sahilatua, Priska Febriani, dan Naniek Noviari. 2013. “Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan Pembayaran Pajak.” E-Jurnal Akuntansi 5 (1): 231–50.
sugiyono. 2019. Sampel, Teknik pengambilan sampel. Bandung: CV. Alfabeta.
Sukirno. 2017. Pajak Penghasilan Pasal 21 Atas Penerima Upah Harian. Bandung: Mansyur.
