[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-id-113":3,"doc-seo-219517-113":41,"doc-detail-219517-id":114},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":4,"slug":12},178,1,"Template","Faktur","faktur",{"id":14,"doc_module":9,"doc_module_name":10,"category_name":15,"show_sort_weight":4,"slug":16},192,"Formulir","formulir-192",{"id":18,"doc_module":9,"doc_module_name":10,"category_name":19,"show_sort_weight":4,"slug":20},180,"Media Sosial","media-sosial",{"id":22,"doc_module":9,"doc_module_name":10,"category_name":23,"show_sort_weight":4,"slug":24},179,"Poster","poster",{"id":26,"doc_module":9,"doc_module_name":10,"category_name":27,"show_sort_weight":4,"slug":28},176,"Presentasi","presentasi",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":4,"slug":32},177,"Resume","resume",{"id":34,"doc_module":9,"doc_module_name":10,"category_name":35,"show_sort_weight":4,"slug":36},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":38,"doc_module":9,"doc_module_name":10,"category_name":39,"show_sort_weight":4,"slug":40},183,"Umum","umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":42,"data":43},"ok",{"site_id":44,"language":45,"slug":46,"title":47,"keywords":48,"description":49,"schema_data":50,"social_meta":107,"head_meta":109,"extra_data":111,"updated_unix":113},113,"id","analysis-of-employee-income-tax-calculation-at-ptkdc-samarinda-study-of-article-21-compliance-with-law-and-pmk","ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA - Studi PPh Pasal 21 - kepatuhan UU dan PMK","","Analisis ini menelaah kesesuaian perhitungan Pajak Penghasilan (PPh) Pasal 21 karyawan pada PT.KDC Samarinda terhadap Undang-Undang Nomor 36 Tahun 2008 serta Peraturan Menteri Keuangan Nomor 101/PMK.010/2016. Kajian menggunakan tarif individu PPh Pasal 17, penyesuaian Penghasilan Tidak Kena Pajak (PTKP), serta biaya jabatan dan iuran terkait. Hasil penelitian menunjukkan bahwa pemotongan PPh Pasal 21 untuk karyawan berstatus pegawai tetap telah sesuai dengan ketentuan hukum yang berlaku.",{"@graph":51,"@context":106},[52,68,89],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":39,"@type":58,"position":64},"https://docshare.wps.com/id/template/umum/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/analysis-of-employee-income-tax-calculation-at-ptkdc-samarinda-study-of-article-21-compliance-with-law-and-pmk/219517/",4,{"url":66,"name":47,"@type":69,"image":70,"author":75,"headline":47,"publisher":78,"fileFormat":81,"inLanguage":45,"description":49,"dateModified":82,"datePublished":83,"encodingFormat":81,"isAccessibleForFree":84,"interactionStatistic":85},"DigitalDocument",{"url":71,"@type":72,"width":73,"height":74},"https://docshare.wps.com/thumbnails/analysis-of-employee-income-tax-calculation-at-ptkdc-samarinda-study-of-article-21-compliance-with-law-and-pmk/219517.png","ImageObject",442,249,{"name":76,"@type":77},"Elsa","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-21","2026-09-08",true,{"@type":86,"interactionType":87,"userInteractionCount":9},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92,98,102],{"name":93,"@type":94,"acceptedAnswer":95},"Apa tujuan penelitian tentang PPh Pasal 21 di PT.KDC Samarinda?","Question",{"text":96,"@type":97},"Penelitian bertujuan menentukan apakah perhitungan PPh Pasal 21 karyawan di PT.KDC Samarinda sesuai dengan UU Nomor 36 Tahun 2008 dan PMK Nomor 101/PMK.010/2016.","Answer",{"name":99,"@type":94,"acceptedAnswer":100},"Dasar hukum apa yang digunakan dalam analisis perhitungan pajak karyawan?",{"text":101,"@type":97},"Analisis mengacu pada Undang-Undang Nomor 36 Tahun 2008 dan Peraturan Menteri Keuangan Nomor 101/PMK.010/2016, termasuk ketentuan PPh Pasal 21.",{"name":103,"@type":94,"acceptedAnswer":104},"Bagaimana perlakuan PPh Pasal 21 untuk pegawai tetap yang tidak memiliki NPWP?",{"text":105,"@type":97},"Tarif PPh Pasal 21 untuk wajib pajak yang tidak memiliki NPWP diberlakukan 20% lebih tinggi dibanding tarif bagi wajib pajak yang memiliki NPWP.","https://schema.org",{"og:url":66,"og:type":108,"og:title":47,"og:site_name":79,"og:description":49},"article",{"robots":110,"canonical":66},"index,follow",{"doc_id":112,"site_id":44},219517,1789999390,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":76,"user_avatar":117,"doc_module":9,"category_id":38,"category_name":39,"doc_title":47,"doc_description":49,"doc_content":118,"file_id":119,"file_url":120,"file_type":121,"file_size":122,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":123,"language":124,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":125,"faqs":126,"seo_title":127,"seo_description":49,"update_tm":128,"read_time":129},137455077381,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA\nMardiana\nFibby Rismawati\nUniversitas 17 Agustus 1945 Samarinda\nJl. Ir. H. Juanda No. 80, 75124, Indonesia\nmardiana@untag-smd.ac.id\nThe purpose of this study is to determine the calculation of income tax (PPh) Article 21 for employees of PT.KDC Samarinda is in accordance with Law Number 36 of 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016. Tax is a compulsory contribution to the State owed by an individual or entity that is a force based on the Law, by not getting compensation directly and used for the State's needs for the greatest prosperity of the people. Income is any additional economic capability that is received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer concerned, by name and in any form.Article 21 Income Tax is a tax on income in the form of salary, wages, honorarium, allowances, and other payments in whatever name and form in connection with employment or position, services, and activities carried out by individuals of domestic tax subjects, as referred to in Article 21 Income Tax Law.The analytical tool used in this study is the amount of individual taxpayer tariffs Article 17 of Law Number 36 of 2008. Changes in the amount of Non-Taxable Income (PTKP) according to Minister of Finance Regulation 101 / PMK.010 / 2016 and office fees according to UU- Law Number 36 of 2008 article 21 paragraph 3The results of this study of Income Tax Calculation (PPh) of employees with permanent employee status at PT. KDC Samarinda are in accordance with Law Number 36 of 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016\nKeywords: PPh 21, Permenkeu No 101/PMK.010/2016, UUD No 36 of 2008\nPENDAHULUAN\nLatar Belakang\nPajak merupakan salah satu sumber penerimaan Negara yang diharapkan dapat mengurangin ketergantungan Negara kita terhadap hutang luar negeri. Sektor pajak dianggap pilihan yang tepat karena jumlahnya relatif stabil. Pembayaran pajak merupakan perwujudan dari kewajiban pengabdian dan peran serta wajib pajak untuk secara langsung dan bersama-sama melaksanakan pembiayaan negara dan pembangunan nasional. Sesuai falsafah undang-undang perpajakan, membayar pajak bukan hanya merupakan kewajiban, tetapi merupakan hak dari setiap warga negara untuk ikut berpartisipasi dalam bentuk peran serta terhadap pembiayaan negara dan pembangunan nasional.\nPajak dilihat dari sektor ekonomis merupakan pemindahan sumber daya sektor privat menjadi sektor publik. Pemindahan tersebut akan mempengaruhi daya beli atau kemampuan belanja sektor privat. Agar tidak terjadi gangguan yang serius terhadap jalannya perusahaan maka pemenuhan kewajiban perpajakan harus di kelolah dengan baik.(Vinry Y Pangandaheng, Inggriani Elim, Heince R.N Wokas 2017).\nSistem yang diterapkan pemerintah Indonesia khususnya pajak penghasilan adalah self assessment system yaitu perpajakan yang memberikan kepercayaan dan bertanggung jawab kepada masyarakat wajib pajak atau penerimaan penghasilan untuk menghitung ,membayar dan melaporkan sendiri jumlah pajak yang harus di bayar, termasuk dalam pengertian adalah memberi wewenang kepercayaan dan tanggung jawab kepada wajib pajak untuk menghitung, memotong, menyetor dan melaporkan besarnya pajak yang harus dipotong dan disetor atas penghasilan orang pribadi sehubungan dengan pekerjaan, jasa dan kegiatan.\nPemotongan pajak penghasilan karyawan dikatakan sesuai apabila perhitungan sudah sesuai dengan ketentuan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. Untuk pemotongan Pajak Penghasilan dengan status pegawai tetap harus sesuai dengan pasal 21 Ayat (3) yaitu penghasilan pegawai tetap atau pensiunan yang dipotong pajak setiap bulan adalah jumlah penghasilan bruto setelah dikurangi dengan biaya jabatan atau biaya pensiun yang besarnya ditetapkan dengan Peraturan Menteri Keuangan, iuran pensiun, dan Penghasila","cbCaigHZDJA1pOSL","https://ap.wps.com/l/cbCaigHZDJA1pOSL","docx",71802,13,"Indonesian","# PENDAHULUAN\n## Latar Belakang\n## Rumusan Masalah","[{\"question\":\"Apa tujuan penelitian tentang PPh Pasal 21 di PT.KDC Samarinda?\",\"answer\":\"Penelitian bertujuan menentukan apakah perhitungan PPh Pasal 21 karyawan di PT.KDC Samarinda sesuai dengan UU Nomor 36 Tahun 2008 dan PMK Nomor 101/PMK.010/2016.\"},{\"question\":\"Dasar hukum apa yang digunakan dalam analisis perhitungan pajak karyawan?\",\"answer\":\"Analisis mengacu pada Undang-Undang Nomor 36 Tahun 2008 dan Peraturan Menteri Keuangan Nomor 101/PMK.010/2016, termasuk ketentuan PPh Pasal 21.\"},{\"question\":\"Bagaimana perlakuan PPh Pasal 21 untuk pegawai tetap yang tidak memiliki NPWP?\",\"answer\":\"Tarif PPh Pasal 21 untuk wajib pajak yang tidak memiliki NPWP diberlakukan 20% lebih tinggi dibanding tarif bagi wajib pajak yang memiliki NPWP.\"}]","ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA - Studi PPh Pasal 21 - kepatuhan UU dan PMK | DOCX",1788869147,5]