Dampak penerapan pmk 66 tahun 2023 terhadap pph 21 karyawan dan proyeksi pph pt NMS

Irene, Frederica (2024) Dampak penerapan pmk 66 tahun 2023 terhadap pph 21 karyawan dan proyeksi pph pt NMS. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak penerapan PMK 66 Tahun 2023 terhadap PPh 21 karyawan dan Proyeksi PPh Badan PT NMS mengadopsi metode penelitian kualitatif. Metode penelitian yang digunakan adalah wawancara dan analisis data keuangan perusahaan dan data karyawan. Hasil penelitian menunjukkan bahwa tidak ada perbedaan kewajiban pajak pada PPh 21 karyawan setelah penerapan PMK 66 Tahun 2023. Namun, pada PPh Badan PT NMS menjadi lebih sedikit karena adanya perubahan peraturan yang sebelumnya tidak boleh dibiayakan menjadi boleh untuk dibiayakan dalam laporan laba rugi fiskal. Kesimpulannya, pada PPh 21 karyawan PT NMS, PMK 66 tidak ada perbedaan antara sebelum dan sesudah diterbitkannya PMK, sedangkan pada hasil perhitungan PPh Badan PT NMS kewajiban pajak menjadi lebih sedikit. Penelitian ini memberikan gambaran mendalam tentang dampak penerapan PMK 66 Tahun 2023 terhadap PPh 21 karyawan dan PPh Badan PT NMS. / This research aims to analyze the impact of the implementation of PMK 66 of 2023 on employee PPh 21 and PT NMS Corporate Income Tax Projection using a qualitative research method. The research methods used are interviews and analysis of company financial data and employee data. The research results show that there is no difference in tax obligations on employee PPh 21 after the implementation of PMK 66 of 2023. However, on PT NMS Corporate Income Tax, it became smaller due to changes in regulations that previously could not be expensed to be expensed in the fiscal profit and loss report. In conclusion, for PT NMS employee PPh 21, PMK 66 there is no difference between before and after the issuance of PMK, while for the calculation of PT NMS Corporate Income Tax, the tax obligation becomes smaller. This research provides an in-depth picture of the impact of the implementation of PMK 66 of 2023 on employee PPh 21 and PT NMS Corporate Income Tax.

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