Evaluasi pemenuhan kewajiban perpajakan Pajak Penghasilan Pasal 21 tahun pajak 2025 (Studi kasus pada PT Konka Solusindo)
DOI:
https://doi.org/10.58784/rapi.524Keywords:
tax compliance, income tax article 21, average effective rate, withholding taxAbstract
This study evaluates compliance with Article 21 Income Tax (PPh 21) obligations at PT Konka Solusindo, a telecommunications distribution company in Manado, for the 2025 tax year, covering calculation, withholding, deposit, and reporting. The introduction of the Average Effective Rate (TER) scheme under Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168/PMK.03/2023 changed withholding procedures, yet evidence on how private firms implement it remains limited. A descriptive-evaluative qualitative single case study was used. Primary data were obtained from semi-structured interviews with the company’s tax staff, while secondary data comprised payroll records, withholding slips (Form 1721-A1), deposit and reporting records, and periodic tax returns of eight of the company’s 19 permanent employees, as well as payment records for three non-employee individuals. Source and technique triangulation was applied, and company practices were compared with the prevailing regulations through data reduction, data display, and conclusion drawing. Because the company had never calculated PPh 21 on non-employee fees, a simulated calculation was prepared. The results show that calculation and withholding for permanent employees were generally consistent with the TER provisions, although data-entry errors affected two of the eight sampled employees and two others were over-withheld because their annual income was below the non-taxable income threshold. Deposits were late in January and February, and the January periodic return was filed late. The company had not calculated, withheld, deposited, or reported PPh 21 on fees paid to three non-employee individuals: an air-conditioning technician, a tax consultant, and a notary. Overall, compliance was only partially achieved. The study extends evidence on TER implementation in a private trading company and suggests payroll data verification, deposit scheduling, and the recognition of non-employee payments as PPh 21 objects.
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