[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-233651-113":3,"detail-sidebar-cat-1-id-113":80,"doc-detail-233651-id":114},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},113,"id","annual-notice-spt-reporting-of-income-tax-article-21-and-article-4-paragraph-2-at-pt-tagme-indonesia-kreasi","PELAPORAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PPh PASAL 21 DAN PPh PASAL 4 AYAT (2) DI PT TAGME INDONESIA KREASI","","Penelitian ini menjelaskan proses pelaporan Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan Pasal 21 dan Pasal 4 ayat (2) di PT Tagme Indonesia Kreasi. Wajib pajak dapat menyampaikan SPT secara langsung dengan mengisi formulir di Kantor Pelayanan Pajak (KPP) maupun melalui sistem online melalui DJP Online. Kajian ini menguraikan tata cara penyampaian, termasuk penyampaian SPT Masa PPh Pasal 21 dan Pasal 4 ayat 2, serta menilai kemungkinan pengajuan berkala secara online sesuai ketentuan yang berlaku. Data dihimpun melalui studi lapangan, wawancara, dan studi literatur.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/id/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/id/template/umum/","Umum",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/id/template/annual-notice-spt-reporting-of-income-tax-article-21-and-article-4-paragraph-2-at-pt-tagme-indonesia-kreasi/233651/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/annual-notice-spt-reporting-of-income-tax-article-21-and-article-4-paragraph-2-at-pt-tagme-indonesia-kreasi/233651.png","ImageObject",442,249,{"name":42,"@type":43},"Rhys","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-22","2026-09-10",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Bagaimana proses pelaporan SPT dilakukan dalam penelitian ini?","Question",{"text":62,"@type":63},"Wajib pajak menyampaikan SPT dengan datang ke Kantor Pelayanan Pajak (KPP) untuk mengisi formulir, atau melaporkan melalui DJP Online secara online.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"SPT Masa PPh Pasal 21 dan PPh Pasal 4 ayat 2 dapat disampaikan secara online?",{"text":67,"@type":63},"Ya, SPT Masa PPh Pasal 21 dan SPT Masa PPh Pasal 4 ayat 2 dapat disampaikan secara online melalui DJP Online, sesuai ketentuan.",{"name":69,"@type":60,"acceptedAnswer":70},"Apakah semua jenis pengajuan SPT dapat dilakukan secara online?",{"text":71,"@type":63},"Tidak semua. Artikel SPT Masa PPh tertentu tidak dapat disampaikan secara online, misalnya melalui telepon, dan tidak semua perhitungan bernilai nominal 0 dapat diajukan secara online.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},233651,1790088713,{"code":4,"msg":81,"data":82},"success",[83,87,91,95,99,103,107,111],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":4,"slug":86},178,"Faktur","faktur",{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":4,"slug":90},192,"Formulir","formulir-192",{"id":92,"doc_module":22,"doc_module_name":25,"category_name":93,"show_sort_weight":4,"slug":94},180,"Media Sosial","media-sosial",{"id":96,"doc_module":22,"doc_module_name":25,"category_name":97,"show_sort_weight":4,"slug":98},179,"Poster","poster",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":4,"slug":102},176,"Presentasi","presentasi",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":4,"slug":106},177,"Resume","resume",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":4,"slug":110},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":112,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":113},183,"umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":81,"data":115},{"doc_id":78,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":22,"category_id":112,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":118,"file_id":119,"file_url":120,"file_type":121,"file_size":122,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":123,"language":124,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":125,"faqs":126,"seo_title":127,"seo_description":12,"update_tm":128,"read_time":33},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","PELAPORAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PPh PASAL 21 DAN PPh PASAL 4 AYAT (2)  \nDI PT TAGME INDONESIA KREASI  \nREPORTING OF ANNUAL NOTICE (SPT) OF ITA 21 AND ITA 4 AYAT (2) AT PT TAGME INDONESIA KREASI  \nSiti Badriah 1, Patar Simamora2, Selvi Arsanti3  \n1,2,3Progam Studi Manajemen Pajak, Fakultas Sekolah Vokasi, Universitas Pakuan  \n[1](1ria.081998@gmail.com)[ria.081998@gmail.com](1ria.081998@gmail.com), [2](2patar.simamora@unpak.ac.id)[patar.simamora@unpak.ac.id](2patar.simamora@unpak.ac.id), [3](3s_arsanti@yahoo.com)[s_arsanti@yahoo.com](3s_arsanti@yahoo.com)  \nABSTRAK  \nPada penelitian ini menjelaskan proses pelaporan SPT secara langsung dimana wajib pajak mendatangi Kantor Pelayanan Pajak (KPP) dan mengisi data pada formulir SPT baik disana maupun secara online, melaporkan SPT melalui DJP Online. Selain itu, untuk menjelaskan tata cara penyampaian SPT Masa PPh Pasal 21 dan SPT Masa PPh Pasal 4 ayat 2, silakan mengacu pada tata cara penyampaian SPT Masa PPh Pasal 21 di PT. Tagme Indonesia Kreasi. Studi lapangan, wawancara dan studi literatur digunakan untuk pengumpulan data. Dari analisa yang dilakukan, terlihat bahwa pengajuan SPT berkala juga dapat dilakukan secara online. Tidak semua artikel SPT Masa PPh dapat disampaikan secara online, misalnya melalui telepon. SPT Masa PPh Pasal 4 Ayat 2 dan SPT Masa PPh Pasal 21 dapat disampaikan secara online. Tidak semua perhitungan dengan nilai nominal 0 atau 0 tidak dapat diajukan secara online. Namun, laporan masa pajak penghasilan disampaikan langsung ke KPP.  \nKata kunci : SPT Masa, DJP online, e-Filling, e-SPT.  \nABSTRACT  \nThis research explains the process of reporting SPT directly where taxpayers visit the Tax Service Office (KPP) and fill in the data on the SPT form either there or online, reporting SPT through DJP Online. In addition, to explain the procedure for submitting Periodic Income Tax Return Article 21 and Periodic Income Tax Return Article 4 paragraph 2, please refer to the procedure for submitting Periodic Income Tax Return Article 21 at PT Tagme Indonesia Kreasi. Field studies, interviews and literature studies are used for data collection. From the analysis conducted, it can be seen that the submission of periodic income tax returns can also be done online. Not all articles of Periodic Income Tax Return can be submitted online, for example by telephone. Periodic Income Tax Return Article 4 Paragraph 2 and Periodic Income Tax Return Article 21 can be submitted online. Not all calculations with a nominal value of 0 or 0 cannot be submitted online. However, the income tax period report is submitted directly to the Tax Office.  \nKeywords: Periodic Tax Return, DJP online, e-Filling, Tax Return Electronic  \nPENDAHULUAN  \nPajak merupakan suatu kontribusi wajib kepada pemerintah secara terutang oleh seseorang atau badan yang sifatnya memaksa, berdasarkan Undang-Undang perpajakan terbaru, pembayaran pajak sebenarnya bukan hanya kewajiban saja, namun juga merupakan hak seluruh masyarakat untuk berperan terhadap pembiayaan negara maupun pembangunan nasional [10] . Pengertian pajak menurut Undang-Undang Nomor 28 Tahun 2007 (perubahan ketiga atas Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan pada Pasal Nomor 1 ayat 1) adalah sebagai berikut: Pajak adalah iuran wajib kepada Negara yang terutang oleh orang atau badan yang dapat dilaksanakan menurut hukum [4]. Orang atau badan tersebut tidak menerima imbalan secara langsung dan digunakan  \nVolume 3 Nomor 1, Februari 2023 29  \nuntuk keperluan negara demi sebesar-besarnya kemakmuran rakyat [1]. Karena pemerintah mempunyaikepentingan langsung dalam penerimaan pajak, pemerintah terus berupaya untuk mengoptimalkan dan mengendalikan penerimaan pajak. Untuk meningkatkan penerimaan pajak, perlu dilakukan sosialisasikesadaran pentingnya perpajakan kepada seluruh masyarakat. Sumber daya ini dapat ditemukan dalambuku ‘Dasar-Dasar Perpajakan’ yang juga memuat gagasan dasar perpajakan dan konsekuens","cbCailyaYiOx3XoI","https://ap.wps.com/l/cbCailyaYiOx3XoI","pdf",714240,10,"Indonesian","# Pendahuluan\n## Konsep pajak dan dasar hukum\n## Surat Pemberitahuan Tahunan (SPT)\n## Profil objek penelitian (PT Tagme Indonesia Kreasi)\n## Ringkasan SPT terkait PPh Pasal 21 dan PPh Pasal 4 ayat 2","[{\"question\":\"Bagaimana proses pelaporan SPT dilakukan dalam penelitian ini?\",\"answer\":\"Wajib pajak menyampaikan SPT dengan datang ke Kantor Pelayanan Pajak (KPP) untuk mengisi formulir, atau melaporkan melalui DJP Online secara online.\"},{\"question\":\"SPT Masa PPh Pasal 21 dan PPh Pasal 4 ayat 2 dapat disampaikan secara online?\",\"answer\":\"Ya, SPT Masa PPh Pasal 21 dan SPT Masa PPh Pasal 4 ayat 2 dapat disampaikan secara online melalui DJP Online, sesuai ketentuan.\"},{\"question\":\"Apakah semua jenis pengajuan SPT dapat dilakukan secara online?\",\"answer\":\"Tidak semua. Artikel SPT Masa PPh tertentu tidak dapat disampaikan secara online, misalnya melalui telepon, dan tidak semua perhitungan bernilai nominal 0 dapat diajukan secara online.\"}]","PELAPORAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PPh PASAL 21 DAN PPh PASAL 4 AYAT (2) DI PT TAGME INDONESIA KREASI | PDF",1789079725]