?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=+%0D%0APEMOTONGAN+PAJAK+PENGHASILAN++PASAL+21+DENGAN+TARIF%0D%0A(TER)+TERHADAP+KARYAWAN+TETAP+PT+NINDYA+KARYA+PAD%0D%0APROYEK+CWU+PEMBANGUNAN+RSPTN%2C+IRC%2C+DAN+WWTP%0D%0AUNIVERSITAS+LAMPUNG+&rft.creator=REVO%2C+AFIF+NUHA+&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=Tujuan+dari+penulisan+laporan+akhir+ini+adalah+untuk+memahami+penerapan+Pajak%0D%0APenghasilan+(PPh)+Pasal+21+dengan+Tarif+Pajak+Efektif+Rata-Rata+(TER)+terhadap%0D%0Akaryawan+tetap+PT+Nindya+Karya+pada+proyek+CWU+pembangunan+RSPTN%2C+IRC%2C%0D%0Adan+WWTP+Universitas+Lampung.+Metode+yang+digunakan+dalam+laporan+akhir+ini%0D%0Aadalah+observasi+%2Cwawancara%2C+dan+tinjauan+pustaka.+Data+diperoleh+melalui%0D%0Apengamatan+langsung+selama+praktik+kerja+lapangan+di+PT+Nindya+Karya+dan%0D%0Awawancara+dengan+pihak-pihak+yang+terlibat+dalam+proses+pemotongan+pajak.%0D%0ASelain+itu%2C+perhitungan+pajak+yang+diadopsi+oleh+perusahaan+dianalisis+untuk%0D%0Amenilai+kepatuhannya+terhadap+peraturan+perpajakan+yang+berlaku+saat+ini%2C%0D%0Aterutama+berdasarkan+Peraturan+Menteri+Keuangan+No.+168%2FPMK.03%2F2023.Hasil%0D%0Apenelitian+menunjukkan+bahwa+penggunaan+tarif+pajak+pemotongan+Pasal+21+yang%0D%0Adikombinasikan+dengan+TER+bermanfaat+untuk+perhitungan+pajak+karyawan%2C%0D%0Akarena+jumlah+pajak+yang+dipotong+setiap+bulannya+lebih+stabil.+Namun%2C+terdapat%0D%0Aperbedaan+perhitungan+pada+bulan+Desember%2C+karena+di+bulan+ini+digunakan+tarif%0D%0Apajak+progresif+Pasal+17.+%0D%0AKata+Kunci%3A+Pajak+Penghasilan+Pasal+21%2C+Tarif+Efektif+Rata-rata%2C+Pemotongan%0D%0APajak+penghasilan+21+karyawan+tetap+%0D%0A+The+purpose+of+writing+this+final+report+is+to+analyze+the+application+of+Income+Tax%0D%0AArticle+(ITA)+21+with+Average+Effective+Tax+Rate+(TER)+to+permanent+employees+of%0D%0APT+Nindya+Karya+in+the+CWU+project+for+the+construction+of+RSPTN%2C+IRC%2C+and%0D%0AWWTP+University+of+Lampung.+The+methods+used+in+this+final+report+are%0D%0Aobservation%2C+interview%2C+and+literature+review.+Data+was+obtained+through+direct%0D%0Aobservation+during+field+work+practice+at+PT+Nindya+Karya+and+interviews+with%0D%0Aparties+involved+in+the+tax+withholding+process.+In+addition%2C+the+tax+calculation%0D%0Aadopted+by+the+company+is+analyzed+to+assess+its+compliance+with+the+current+tax%0D%0Aregulations%2C+especially+based+on+the+Minister+of+Finance+Regulation+No.%0D%0A168%2FPMK.03%2F2023.The+results+show+that+the+use+of+Article+21+withholding+tax+rates%0D%0Acombined+with+TER+is+beneficial+for+employee+tax+calculations%2C+as+the+amount+of%0D%0Atax+withheld+each+month+is+more+stable.+However%2C+there+is+a+difference+in+the%0D%0Acalculation+in+December%2C+because+in+this+month+the+progressive+tax+rate+of+Article%0D%0A17+is+used.+%0D%0AKeywords%3A+Income+Tax+Article+21%2C+Average+Effective+Rate%2C+Withholding+Tax+Article%0D%0A21+for+permanent+employees+%0D%0A++&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2025-05-19&rft.type=Diploma%2FTugas+Akhir&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88728%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88728%2F2%2FTA%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88728%2F3%2FTA%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++REVO%2C+AFIF+NUHA+++(2025)++PEMOTONGAN+PAJAK+PENGHASILAN+PASAL+21+DENGAN+TARIF+(TER)+TERHADAP+KARYAWAN+TETAP+PT+NINDYA+KARYA+PAD+PROYEK+CWU+PEMBANGUNAN+RSPTN%2C+IRC%2C+DAN+WWTP+UNIVERSITAS+LAMPUNG.++%5BDiploma%2FTugas+Akhir%5D+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F88728%2F