Analysis of Tax Obligations Under Article 21/ 26 and Potential Sanctions for PT NPA
Main Article Content
Abstract
In the economic world, tax is one of the sources of state revenue that has an important role to finance budgets related to development and state interests. As the largest source of state revenue, taxes function to finance state expenditures both routine and development expenditures. So to increase tax revenue, the government carries out policies in the form of intensification and extensification which aim to secure and optimize tax revenue. The purpose of this study is to determine whether the implementation of the calculation, withholding, depositing, and reporting of Income Tax Article 21/26 along with potential sanctions carried out by PT.NPA is in accordance with applicable tax provisions, as well as knowing the obstacles faced and solutions to these obstacles. The method used in this research is with data collection techniques, namely literature (library research), conducting direct observations and interviews with employees in the taxation department of PT.NPA to collect data related to the research. Then the data obtained is processed with data processing techniques, namely descriptive and analysis. The conclusion drawn from this research is that the calculation and deduction of Income Tax Article 21/26 and the potential sanctions carried out by PT.NPA are in accordance with the provisions of the applicable Tax Legislation. The obstacles faced by PT NPA in the calculation and deduction, depositing, reporting of Income Tax Article 21 as a whole there are no obstacles and are in accordance with the regulations of the Director General of Taxes Number PER-16 / PJ / 2016. However, human resources who are less competent in understanding the latest tax regulations can cause the tax reporting process to take longer, so that reporting is close to due date.
Article Details
References
Diana, Anastasia, dan Setiawati, Lilis, 2014, Perpajakan Teori dan Peraturan Andi,
Yogyakarta.
Gunadi, 2016, Panduan Komperhensif Ketentuan Umum Perpajakan (KUP), Edisi
Revisi, 2016
Harjo, Dwikora, 2019, Perpajakan Indonesia Edisi 2, Mitra Wacana Media, Jakarta,
Mardiasmo, Perpajakan Indonesia, Edisi Revisi, Penerbit Andi, Yogyakarta
Republik Indonesia, Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum
dan Tata Cara Perpajakan sebagaimana telah diubah beberapa kali terakhir dengan
Undang-Undang Nomor 07 Tahun 2021 tentang Harmonisasi Peraturan
Perpajakan.
................................ Nomor 7 Tahun 1983, tentang Pajak Penghasilan sebagaimana telah
diubah beberapa kali terakhir dengan Undang-Undang Nomor 07 Tahun 2021
tentang Harmonisasi Peraturan Perpajakan.
Peraturan Pemerintah Republik Indonesia Nomor 68 Tahun 2009 tentang Tarif Pajak
Penghasilan Pasal 21 Atas Penghasilan Berupa Uang Pesangon, Uang Manfaat
Pensiun, Tunjangan Hari Tua, Dan Jaminan Hari Tua Yang Di Bayar Sekaligus.
............................Nomor 58 Tahun 2009 tentang Tarif Pemotongan Pajak Penghasilan
Pasal 21 Atas Penghasilan Sehubungan Dengan Pekerjaan Jasa, atau Kegiatan
Wajib Pajak Orang Pribadi.
Peraturan Menteri Keuangan Republik Indonesia Nomor 242/PMK.03/2014 tentang
Tata Cara Pembayaran dan Penyetoran Pajak.
..........................Nomor 168 Tahun 2023 tentang Petunjuk Pelaksanaan Pemotongan Pajak atas Penghasilan Sehubungan Dengan Pekerjaaan, Jasa, Atau Kegiatan Orang Pribadi.
.............................Nomor 9/PMK.03/2018 Tentang Perubahan Atas Peraturan Menteri
Keuangan Nomor 243/PMK.03/2014 Tentang Surat Pemberitahuan (SPT).
.............................Nomor 101/PMK.010/2016 Tahun 2016 tentang Penyesuaian
Besarnya Penghasilan Tidak Kena Pajak Peraturan Direktur Jenderal Pajak PER 16/PJ/2016 tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 21 dan/atau Pajak Penghasilan Pasal 26 sehubungan dengan pekerjaan, jasa, dan kegiatan orang pribadi