1. SKEMA TERBARU PERHITUNGAN PERATURAN PPH PASAL 21 BERDASARKAN PP NOMOR 58 TAHUN 2023 PADA WAJIB PAJAK ORANG PRIBADI.
- Author
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Patra, Salma Luthfania, Suhardi, Mutiara Khairunnisa, Al Huda, Muhammad Gilang, and Murti, Galuh Tresna
- Abstract
Tax is the biggest contributor to the country's development. Based on Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023, the Indonesian government regulates the latest regulations regarding Income Tax (PPh) article 21 on individual taxpayers. In this case, it is stated that the rate of withholding income tax article 21 consists of the Effective Rate (TER) of withholding income tax article 21 for each tax period and the rate of Article 17 paragraph (1) letter a of the Income Tax Law for the last tax period. The existence of this regulation aims to provide convenience in the implementation of the latest tax obligations that have previously been amended in accordance with Law Number 7 of 2021. The TER calculation scheme is imposed on income received and can increase the economic benefits of taxpayers. This research aims to discuss and review comprehensively related to problem solving for the case of each classification of Income Tax 21 calculation. This research method, namely documentation techniques and literature study. The results showed the same and different results in the old and new regulations for each aspect of the classification of individual taxpayer calculations. With this research, it is hoped that it can add reference and knowledge for readers and further researchers. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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