Analisis Perhitungan, Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Karyawan Tetap (Studi Kasus pada PT. Sarah Ratu Samudera)

Anggraini, Dian (2014) Analisis Perhitungan, Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Karyawan Tetap (Studi Kasus pada PT. Sarah Ratu Samudera). Sarjana thesis, Universitas Brawijaya.

Abstract

Perusahaan sebagai pemotong pajak memiliki peranan yang sangat besar bagi pemerintah. Saat ini tidak sedikit perusahaan yang melaksanakan pemotongan pajak yang tidak sesuai ketentuan yang berlaku. PT. Sarah Ratu Samudera merupakan perusahaan jasa bergerak di bidang forwading di Surabaya. PT. Sarah Ratu Samudera memotong PPh Pasal 21 setiap bulan atas karyawan. Masalah yang dialami perusahaan yakni salah hitung dan terlambat menyetor maupun melaporkan PPh Pasal 21 terutang pada tahun 2013. Penelitian ini dilakukan di PT. Sarah Ratu Samudera Surabaya. Penelitian ini bertujuan untuk melihat bagaimana mekanisme perhitungan, pemotongan, penyetoran dan pelaporan PPh Pasal 21 atas karyawan tetap dengan menggunakan sistem withholding tax dengan mengacu pada PER-31/PJ/2012 Mekanisme perhitungan, pemotongan, penyetoran dan pelaporan PPh Pasal 21 PT. Sarah Ratu Samudera akan dianalisis disesuaikan dengan PER-31/PJ/2012. Penelitian dilakukan dengan menggunakan metode deskriptif dan teknik pengumpulan data menggunakan dokumentasi dan wawancara. Hasil dari penelitian menunjukkan bahwa PT. Sarah Ratu Samudera telah melaksanakan pemotongan, penyetoran dan pelaporan PPh Pasal 21 atas karyawan tetap dengan mengikuti peraturan yang ada yakni PER-31/PJ/2012. Perhitungan PPh Pasal 21 atas penghasilan teratur yang diterima karyawan tetap sudah benar, hanya saja PT. Sarah Ratu Samudera tidak menghitung jumlah PPh Pasal 21 atas penghasilan tidak teratur yang diterima karyawan pada bulan Agustus dan Desember, yakni THR. Kesalahan yang dilakukan perusahaan dalam menghitung PPh Pasal 21 terutang pada bulan Agustus dan Desember 2013 akan mengakibatkan jumlah Pajak yang disetor dan dilaporkan tidak sesuai dengan yang seharusnya. Atas kesalahan tersebut PPh Pasal 21 yang disetor dan dilaporkan lebih kecil. Kurang telitinya Bagian Akuntansi Keuangan dang Seksi Pelaporan perusahaan mengakibatkan kesalahan yang merugikan perusahaan. Saran untuk PT. Sarah Ratu Samudera yakni Bagian Akuntansi Keuangan harus lebih teliti dalam menghitung PPh Pasal 21. Selain itu, perusahaan juga harus lebih update dengan peraturan perpajakan terbaru. Apabila masih saja ada kesalahan dalam proses pemotongan PPh Pasal 21 terutang, sebaiknya perusahaan memperkerjakan karyawan yang sesuai dengan keahliannya, terutama di bidang perpajakan.

English Abstract

Company as a withholding tax has a major impact for the government. Currently, many companies implementing withholding tax that are not accordance with the regulation. PT. Sarah Ratu Samudera is a company that concern on forwading sector in Surabaya. PT. Sarah Ratu Samudera withholding Income tax Article 21 every month over the employee. Problems experienced by the company often incorrectly calculating and reporting and late payment of Income Tax Article 21 payable. This research was conducted in PT. Sarah Ratu Samudera Surabaya. This study was conducted to see how the calculation mechanism, withholding, payment and reporting of Article 21 above the regular employees using withholding tax system. Calculation mechanism, withholding, payment and reporting Income tax Article 21 PT. Sarah Ratu Samudera will be analyzed adapted to PER-31/PJ/2012 about Procedure Technical Guidelines of Withholding, Income Tax Payment and Reporting Income tax Article 21 and / or Income Tax Article 26 related with work, Service, and Personal Events. The study was conducted by using descriptive methods and data collection technique using documentation and interviews. The results of the study showed that PT. Sarah Ratu Samudera has been carrying out withholding, payment and reporting of income tax Article 21 over the regular employees by following the existing regulations that Act No. 36 of 2008. Calculation of Income Tax Article 21 for income received on a regular full-time employees is correct, but PT. Sarah Ratu Samudera does not count the number of Income tax Article 21 for irregular income received by employees in August and December, named THR. Mistakes made by the company in calculating Income Tax Article 21 payable in August and December 2013 will result the amount of taxes paid and reported not as it should be. The errors of Income tax Article 21 are paid and reported smaller. Less thorough of Financial Accounting and Reporting Section in company resulting an error that hurt the company, it is expected to more thoroughly Financial Accounting Section in calculating and adjusting with the latest tax laws. Suggestion fot PT. Sarah Ratu Samudera of the ocean financial accounting section should be more careful in calculating Income Tax Article 21 in addition, the company also must be updated with the latest tax law. If the are still errors in the process withholding tax article 21 payable, should the company hire employees according to their expertise, expecially in the field of taxation.

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FIA/2014/620/051407479
Uncontrolled Keywords:	Pemotongan PPh Pasal 21, Penyetoran, Pelaporan; Withholding of Income tax Article 21, Payment, Reporting
Subjects:	300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes > 336.242 Personal income taxes (Individual income taxes)
Divisions:	Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User:	Hasbi
Date Deposited:	06 Nov 2014 12:20
Last Modified:	23 Nov 2021 06:40
URI:	http://repository.ub.ac.id/id/eprint/116746

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