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Wahono, Puji
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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

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Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Abstract

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study
Co-Authors Ade Puspita, Reni Suwandi Agung Wahyu Handaru Agustyana, Nurvanny Ajitama, Ombih Aprilliana, Diar Ardelia, Sarah Selli Arief, Deysa Rosiana Aryasari, Devita Aryo Prakoso ATI SUMIATI, ATI Dalimunthe, Sholatia Devi, Nadinda Kartika Dewi Susita Dewi, Ponco Endang Silaningsih Fad’li, Ghifari Aminudin Febrilia, Ika Hamonangan, Mahardhika Michael hasanah, Noor Hendrian Hendrian, Hendrian HENRY ERYANTO, HENRY I Gusti Ketut Agung Ulupui Ika Sisbintari Indra Pahala Karyadi, Hari Kazeka, Wahyu Kolin, Maria Delastrada Rina Lokaprasida, Prameshi Maharani, Diva Mardiani, Isni Marsofiyati Maulana Amirul Adha Muchtar, Saparuddin Mufidah, Chusnanik Mukhtar, Saparuddin Nariswari, Anindya Nisa, Karimatun Noval A, Muhamad Olivia, Putri Sarah Purwana E.S., Dedi Purwana, Dedy Rachman, Riza Aulia Ratna Anggraini Rebecha Prananta, Rebecha Rida Prihatni Roni Faslah Saparuddin Saparuddin Shandy Aditya, Shandy Suhartono Suherdi Sukma Dhaniswara, Angga Suparno Suparno Syalsabila, Anis Tuty Sariwulan, Tuty Zarah Puspitaningtyas Zuhdi, Amin