Ariiq, Fannany Ahmad Al (2025) Analisis Penerapan Tarif Efektif Rata-Rata Dalam Perhitungan dan Pelaporan Pajak Penghasilan Pasal 21 Pada PT. X. Diploma thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This research was conducted on clients (corporate taxpayers) at Fa. Norbertus, Melisa & Rekan with the aim of analyzing the implementation of Average Effective Tax Rate in the calculation and reporting of Income Tax Article 21 at PT. X. To evaluate whether the calculation, withholding, and payment of taxes have complied with the applicable regulations, as well as to ensure that the reporting is done on time. This study ises a descriptive method with a qualitative approach, and the dypes of data consist of primary and secondary data. Primary data was obtained through interviews with the tax consultant handling PT. X, while secondary data was collected through document gathering, observation, and documentation at Fa. Norbertus, Melisa & Rekan at PT. X. The research results indicate that the calculation of Income Tax Article 21 is in accordance with the Regulation of Director General of Taxes Number PER-2/PJ/2024. However, it was found that the deposits and reports were delayed due to the transition period and the company's adaptation to the new tax regulations. Therefore, there is a need to improve compliance in the deposit and reporting of Article 21 Income Tax to avoid applicable sanctions.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Fannany Ahmad Al Ariiq |
| Date Deposited: | 19 Sep 2025 06:56 |
| Last Modified: | 19 Sep 2025 06:56 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13791 |
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