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.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Irene, Frederica 02012200004 irenefrederica98@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Magdalena, Renna 0716108302 renna.magdalena@uph.edu |
Uncontrolled Keywords: | natura; PMKno66tahun2023; hukumperpajakan |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Users 19136 not found. |
Date Deposited: | 28 Jun 2024 08:53 |
Last Modified: | 28 Jun 2024 08:53 |
URI: | http://repository.uph.edu/id/eprint/63696 |