Analisis penerapan tarif efektif rata-rata dalam perhitungan dan pelaporan Pajak Penghasilan Pasal 21 pada PT Lorent Frozen Fish Kota Bitung

Authors

  • Jestika Estevania Maria Goenawan Sam Ratulangi University
  • Stanley Kho Walandouw Sam Ratulangi University
  • Anneke Wangkar Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.333

Keywords:

income tax article 21, tax calculation, tax reporting, tax tariff

Abstract

This study aims to analyse the application of the Average Effective Rate in the calculation and reporting of Income Tax Article 21 at PT Lorent Frozen Fish Bitung City based on PP No. 58 of 2023. This research uses a qualitative method. The types of data in this study are quantitative and qualitative data. The results of this study indicate that PT Lorent Frozen Fish calculates and reports Income Tax Article 21 using the Average Effective Rate based on PP No. 58 of 2023. In the calculation of Income Tax Article 21 there is still an overpayment of tax for employees who stop working in the middle of the year and there are still errors in the application of progressive tax rates for the calculation of annual tax payable. For the reporting of Income Tax Article 21 at PT Lorent Frozen Fish, there is still a delay.

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References

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Published

2025-06-19

How to Cite

Goenawan, J. E. M., Walandouw , S. K., & Wangkar, A. (2025). Analisis penerapan tarif efektif rata-rata dalam perhitungan dan pelaporan Pajak Penghasilan Pasal 21 pada PT Lorent Frozen Fish Kota Bitung. Riset Akuntansi Dan Portofolio Investasi, 3(1), 308–315. https://doi.org/10.58784/rapi.333

Issue

Vol. 3 No. 1 (2025)

Section

Article

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Copyright (c) 2025 Jestika Estevania Maria Goenawan, Stanley Kho Walandouw , Anneke Wangkar

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