Sukerti, Luh (2024) STUDI KOMPARATIF PERENCANAAN PAJAK PPH PASAL 21 PADACV XYZ: ANALISIS METODE GROSS UP SEBELUM DAN SESUDAH PERATURAN MENTERI KEUANGAN NOMOR 168 TAHUN 2023. Masters thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak perubahan peratura
perpajakan, khususnya PMK Nomor 168 Tahun 2023, terhadap perhitungan PPh Pasa21 dengan metode gross up di CV XYZ. Hasil penelitian menunjukkan bahwpenerapan PMK 168 secara umum mengurangi beban pajak karyawan pada sebagiabesar bulan, kecuali Desember yang mengalami lonjakan signifikan akibat penerapatarif progresif tahunan dan tambahan tunjangan akhir tahun seperti THR. Metode grosup efektif meningkatkan kesejahteraan karyawan berpenghasilan rendah hinggmenengah karena memastikan gaji bersih tanpa potongan pajak. Namun, metode inkurang efisien bagi karyawan berpenghasilan tinggi karena akumulasi penghasilatahunan yang masuk ke lapisan tarif progresif lebih tinggi. Peneliti an ini menyarankaperusahaan untuk mengevaluasi kebijakan penggajian, memanfaatkan teknologi untuakurasi perhitungan pajak, serta meningkatkan transparansi terkait pengelolaaperpajakan guna mendukung efisiensi dan kepatuhan perusahaan.

Kata kunci: PPh Pasal 21, Metode gross up , Perencanaan pajak, PMK Nomor
168 Tahun 2023

This study aims to analyze the impact of the tax regulation changes, specifically the
Minister of Finance Regulation (PMK) No. 168 of 2023, on the calculation of Article
21 Income Tax (PPh 21) using the gross up method at CV XYZ. The results show that
the implementation of PMK 168 generally reduces the tax burden for employees in
most months, except for December, which experiences a significant increase due to the
application of the annual progressive tax rate and additional year-end benefits such
as holiday allowances (THR). The gross up method is effective in improving the well being

of low- to middle-income employees by ensuring net salaries without tax
deductions. However, this method is less efficient for high -income employees due to
the accumulation of annual income that pushes them into higher progressive tax
brackets. This study recommends that companies evaluate their compensation policies,
utilize technology to ensure accurate tax calculations, and improve transparency in
tax management to support tax efficiency and compliance.

Keywords: Article 21 Income Tax, Gross up Method, Tax Planning, PMK No. 168
of 2023

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 09 May 2025 03:10
Last Modified: 09 May 2025 03:10
URI: https://repotest.untar.ac.id/id/eprint/46740

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