Tiyas, Astri Wahyuning (2018) Analisis Perhitungan, Pemotongan, Penyetoran Dan Pelaporan Pajak Penghasilan (PPH) Pasal 21 Final BagiDokter (PNS) di RSUD KLM. Sarjana thesis, Universitas Brawijaya.
Abstract
RSUD KLM sebagai pihak pemotong pajak yang memiliki kewajiban untuk melakukan pemotongan pajak, dimana RSUD KLM merupakan instansi pemerintah yang bergerak dibidang kesehatan. Pihak RSUD KLM bertugas memberikan jasa pelayanan umum kepada Dokter (PNS), serta pihak RSUD KLM melakukan perhitungan, pemotongan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) Pasal 21 final setiap bulan atas jasa pelayanan umum yang diberikan kepada Dokter (PNS). Jenis penelitian yang digunakan peneliti adalah penelitian kualitatif dengan pendekatan studi kasus. Fokus penelitiannya adalah mekanisme perhitungan Pajak Penghasilan (PPh) Pasal 21 final atas Dokter (PNS) di RSUD KLM sesuai dengan PMK Nomor: 262/PMK.03/2010, serta mekanisme pemotongan Pajak Penghasilan (PPh) Pasal 21 final atas Dokter (PNS) di RSUD KLM sesuai dengan PMK Nomor: 262/PMK.03/2010, dan Mekanisme penyetoran dan pelaporan Pajak Penghasilan (PPh) Pasal 21 final atas Dokter (PNS) di RSUD KLM. Lokasi penelitian di RSUD KLM, yang merupakan objek dari unit analisis. Teknik pemelihan informan menggunakan purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan studi kepustakaan, wawancara dan dokumentasi. Hasil dari penelitian ini adalah mekanisme perhitungan, pemotongan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) Pasal 21 final yang dilakukan bagian perbendaharaan RSUD KLM dengan berpedoman pada PMK Nomor: 262/PMK.03/2010, tetapi ditemukan adanya kesalahan hitung. Penghasilan seluruh Dokter (PNS) dihitung oleh bagian perbendaharaan RSUD KLM dengan dikenai tarif 5% (tarif Pasal 9 PMK: 262/PMK.03/2010), sedangkan Dokter (PNS) di RSUD KLM ada yang golongan IV yang seharusnya dikenai tarif 15% (tarif Pasal 9 PMK: 262/PMK.03/2010). Akibat kesalahan hitung tersebut, pajak yang dipotong dan disetor menjadi lebih kecil dari seharusnya, sehingga berpotensi merugikan negara. Bendahara pengeluaran selaku pihak pemotong pajak RSUD KLM dalam memberikan bukti pemotongan atas salah satu Dokter (PNS) dengan mencatat besar pajaknya tidak sesuai dengan didata perhitungan Pajak Penghasilan (PPh) Pasal 21 final atas Dokter (PNS) RSUD KLM. Pihak RSUD KLM tidak pernah terlambat menyetorkan pajak setiap bulannya dari tahun 2015-2016. Pihak RSUD KLM tidak melakukan pelaporan pajak atas seluruh Dokter (PNS) yang bekerja di RSUD KLM.
English Abstract
KLM hospitals as tax cutting parties who have an obligation to make tax cuts, where KLM hospitals are government agencies engaged in health. KLM Hospital is assigned to provide public services to public servant, as well as KLM hospitals perform calculations, deductions, deposits and reporting of Income Tax of Article 21 of the monthly final of public service provided to public servant. The type of research used by researchers is qualitative research with case study approach. This research is focused on the mechanism of calculating the final Income Tax of Article 21 on the public servant in KLM General Hospital in accordance with the PMK Number: 262 / PMK.03 / 2010, as well as the mechanism of the final Article 21 withholding tax on public servant in RSUD KLM in accordance with the PMK Number: 262 / PMK.03 / 2010, and the mechanism of depositing and reporting the Income Tax ( of Article 21 final of pulic servant at KLM General Hospital. The location of the research located at KLM Hospital, which is the object of the in-unit analysis. Informant selection technique is using purposive sampling. Data collection techniques in this study used literature study, interviews and documentation. The result of this research is the mechanism of calculation, cutting, depositing, and reporting of Income Tax of Article 21 final done by treasury section of KLM Hospital based on PMK Number: 262 / PMK.03 / 2010, but found miscalculation. Income of all public servant is calculated by the treasury section of KLM hospitals with the 5% tariff (Article 9 PMK: 262 / PMK.03 / 2010), while Doctor (the rate of Article 9 PMK: 262 / PMK.03 / 2010). As a result of the miscalculation, the tax deducted and paid into smaller than it should be, so potentially harm the state. The treasurer of expenditure as the tax deduction of KLM hospitals in providing proof of deduction of one of the public servant by noting the amount of tax is not in accordance with the calculation of Income Tax Article 21 final of the pulic servant KLM hospitals. KLM Hospital is never late to pay tax every month from 2015-2016. The KLM Hospital does not report tax on all public servant working in KLM hospitals.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/1291/051801708 |
| Uncontrolled Keywords: | Pajak Penghasilan, Pegawai Negeri Sipil, Withholding Tax system |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 27 Mar 2018 03:08 |
| Last Modified: | 26 Oct 2021 04:29 |
| URI: | http://repository.ub.ac.id/id/eprint/8994 |
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