NITA , TIRANA KASIH (2026) TATA CARA PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP DI PT PERKEBUNAN NUSANTARA I REGIONAL 7. [Composition]
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Abstract
Pajak memegang peran penting dalam mendukung penerimaan negara, sehingga penerapannya harus dilakukan secara tepat sesuai dengan peraturan perpajakan yang berlaku. Penulisan laporan akhir ini bertujuan untuk menjelaskan tata cara perhitungan dan prosedur pelaporan Pajak Penghasilan Pasal 21 khususnya pada pegawai tetap di PT Perkebunan Nusantara I Regional 7. Penulisan laporan akhir ini bersifat deskriptif dengan mengumpulkan dan mengolah data numerik yang berkaitan dengan penghasilan karyawan. Hasil analisis menunjukkan bahwa perhitungan dan pelaporan PPh Pasal 21 pegawai tetap di PT Perkebunan Nusantara I Regional 7 telah sesuai dengan peraturan perpajakan yang berlaku, termasuk dalam penentuan penghasilan kena pajak, penggunaan tarif progresif, dan penyesuaian kewajiban pajak pada akhir tahun. Dengan demikian, laporan akhir ini diharapkan dapat memberikan gambaran yang jelas mengenai penerapan PPh Pasal 21 pegawai tetap di PT Perkebunan Nusantara I Regional 7, sekaligus menjadi referensi bagi penelitian selanjutnya di bidang perpajakan. Kata kunci: PPh Pasal 21, pegawai tetap, tata cara perhitungan, pelaporan pajak, PTPN I Regional 7. Taxes play an important role in supporting state revenue, so their implementation must be carried out correctly in accordance with the applicable tax regulations. The purpose of this final report is to explain the calculation methods and reporting procedures for Article 21 Income Tax, specifically for permanent employes at PT Perkebunan Nusantara I Regional 7. This final report is descriptive in nature, collecting and processing numerical data related to employe income. The analysis results show that the calculation and reporting of Article 21 Income Tax for permanent employes at PT Perkebunan Nusantara I Regional 7 are in accordance with the applicable tax regulations, including the determination of taxable income, the use of progressive rates, and the adjustment of tax obligations at the end of the year. Therefore, this final report is expected to provide a clear picture of the implementation of Article 21 Income Tax for permanent employes at PT Perkebunan Nusantara I Regional 7, and to serve as a reference for further research in the field of taxation. Keywords: Article 21 Income Tax, permanent employes, calculation procedures, tax reporting, PTPN I Regional 7.
| Item Type: | Composition |
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| Subjects: | ?? 330 ?? ?? 332 ?? |
| Divisions: | ?? d3_pajak ?? |
| Depositing User: | 2606540625 Digilib |
| Date Deposited: | 06 Jul 2026 02:17 |
| Last Modified: | 06 Jul 2026 02:17 |
| URI: | http://digilib.unila.ac.id/id/eprint/102033 |
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