Perhitungan Pajak Penghasilan 21 Atas Gaji Pegawai Tetap Pada PT.Karya Murni Perkasa

Abstract

This study aims to determine whether the calculation of Income Tax Article 21 on the salaries of permanent employees at PT. Karya Murni Perkasa is in accordance with the latest tax regulations, particularly Law Number 7 of 2021 on the Harmonization of Tax Regulations and the Minister of Finance Regulation Number 168 of 2023. This research uses descriptive and deductive methods with a quantitative approach based on data on employee income and tax withholdings. The results of the study show that the calculation of Income Tax Article 21 by the company refers to the latest provisions, including the use of progressive tax rates, deductions for job-related expenses, pension contributions, and the recognition of non-taxable income (PTKP) based on marital status and number of dependents. This proves that the company has fulfilled its tax obligations accurately and in compliance with applicable regulations.