Analisis Penerapan Perhitungan Dan Pemotongan PPh 21 Atas Dosen Tetap Pada Politeknik Pos Indonesia

Abstract

The tax sector is an essential source of income for the State, in addition to that the tax serves to finance
government expenditures and regulate or implement government policies. One fee that is a source of state
income is an income tax on individuals or often referred to as Article 21 income tax. In calculating PPh
21, sometimes there are still people who make fundamental mistakes, such as incorrectly applying
applicable tariffs. And this happened at Polytechnic Pos Indonesia, taxpayers who should be subject to a
progressive tax rate of 15% turned out to only be charged a scale of 5%, this caused at the end of the tax
calculation the permanent lecturers of Polytechnic Pos Indonesia experienced significant underpayments.
The incorrect setting of these rates causes inconvenience for permanent lecturers because they have to pay
back taxes with a significant enough value. From the results of the analysis conducted, the calculation of
income tax, the application of the amount of Gross income, Position Costs, PTKP, PKP, and 21 tax rates
for permanent lecturers at Polytechnic Pos Indonesia is correct based on the applicable tax laws. After
comparing the results of calculations made by institutions, it was found that the tax rates applied to the Pos
Indonesia Polytechnic were following the Income Tax Law Number 36 of 2008 and the Tax DirectorGeneral Regulation Number Per-31 / PJ / 2012. The Pos Indonesia Polytechnic has also reported PPh 21
by using SPT and SSP following the rules and regulations that apply correctly and adequately.