PERHITUNGAN PAJAK PENGHASILAN PASAL 21 SELAMA PANDEMI COVID-19 PADA PT ASDP FERRY INDONESIA CABANG BALIKPAPAN BULAN APRIL 2020 --

ABSTRAK
Enjellita Noviana Ramadhani, Perhitungan Pajak Penghasilan Pasal 21 Selama Pandemi Covid-19 pada PT ASDP Ferry Indonesia cabang Balikpapan Bulan April 2020, dibimbing oleh Bapak H. Mat Juri, S.E., M.M, sebagai pembimbing pertama dan Bapak Drs. H. Noor Fachman Tjetje, M. TM, sebagai pembimbing kedua.
Tujuan penelitian ini adalah untuk mengetahui perhitungan pajak penghasilan pasal 21 selama pandemi covid-19 pada PT ASDP Ferry Indonesia cabang Balikpapan Bulan April 2020 berdasarkan Undang-undang No. 36 Tahun 2008, Peraturan Direktur Jendral Pajak Nomor PER-16/PJ/2016, dan Peraturan Menteri Keuangan (PMK) Nomor 110/PMK.03/2020. Hasil analisis menunjukan bahwa sebanyak 14 karyawan tetap memperoleh insentif PPh Pasal 21, 1 karyawan tidak memperoleh insentif PPh Pasal 21 (membayar PPh Pasal 21 secara pribadi), dan 7 karyawan tetap tidak memperoleh PPh Pasal 21 (NIHIL) sedangkan menurut perusahan sebanyak 12 karyawan memperoleh insentif PPh Pasal 21, 1 Karyawan tidak memperoleh insentif PPh Pasal 21 (membayar PPh Pasal 21 secara pribadi), dan 9 karyawan tidak memperoleh PPh Pasal 21 (NIHIL), maka perhitungan berdasarkan Undang-undang No. 36 Tahun 2008, Peraturan Direktur Jendral Pajak Nomor PER-16/PJ/2016, dan Peraturan Menteri Keuangan (PMK) Nomor 110/PMK.03/2020 lebih banyak karyawan yang memperoleh insentif PPh Pasal 21 dibandingkan dengan perhitungan menurut perusahaan.
Kata kunci: Perhitungan, Pajak Penghasilan Pasal 21, Insentif
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ABSTRACT
Enjellita Noviana Ramadhani, Calculation of Article 21 Income Tax During the Covid-19 Pandemic at PT ASDP Ferry Indonesia Balikpapan branch in April 2020, supervised by Mr. H. Mat Juri, S.E., M.M, as the first supervisor and Mr. Drs. H. Noor Fachman Tjetje, M. TM, as the second supervisor.
The purpose of this study was to determine the calculation of income tax article 21 during the covid-19 pandemic at PT ASDP Ferry Indonesia Balikpapan branch in April 2020 based on Law no. 36 of 2008, Regulation of the Director General of Taxes Number PER-16/PJ/2016, and Regulation of the Minister of Finance (PMK) Number 110/PMK.03/2020. The results of the analysis show that as many as 14 permanent employees receive Article 21 PPh incentives, 1 employee does not receive Article 21 PPh incentives (pays Article 21 PPh personally), and 7 permanent employees do not receive Article 21 PPh (NIHIL) while according to the company as many as 12 employees get Article 21 Income Tax incentives, 1 Employees do not receive Article 21 Income Tax incentives (pay Article 21 Income Tax personally), and 9 employees do not receive Article 21 Income Tax (NIHIL), then the calculation is based on Law no. 36 of 2008, the Director General of Taxes Regulation Number PER-16/PJ/2016, and the Minister of Finance Regulation (PMK) Number 110/PMK.03/2020, more employees received Article 21 Income Tax incentives compared to the calculation according to the company.
Keywords: Calculation, Income Tax Article 21, Insentive