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Analisis penerapan tarif efektif rata-rata dalam perhitungan dan pelaporan Pajak Penghasilan Pasal 21 pada PT Lorent Frozen Fish Kota Bitung

Year: 2025

Type: article

Abstract: This study aims to analyse the application of the Average Effective Rate in the calculation and reporting of Income Tax Article 21 at PT Lorent Frozen Fish Bitung City based on PP No. 58 of 2023. This research uses a qualitative method. The types of data in this study are quantitative and qualitative data. The results of this study indicate that PT Lorent Frozen Fish calculates and reports Income Tax Article 21 using the Average Effective Rate based on PP No. 58 of 2023. In the calculation of Income Tax Article 21 there is still an overpayment of tax for employees who stop working in the middle of the year and there are still errors in the application of progressive tax rates for the calculation of annual tax payable. For the reporting of Income Tax Article 21 at PT Lorent Frozen Fish, there is still a delay.

Source: Riset Akuntansi dan Portofolio Investasi

DOI: 10.58784/rapi.333

Authors: Jestika Estevania Maria Goenawan, Stanley Kho Walandouw, Anneke Wangkar

Institution: Sam Ratulangi University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4411458392

FWCI:

Cites: 11

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Related to: 10