MEKANISME PERHITUNGAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP BERDASARKAN PP NO 58 TAHUN 2023 PADA DANA PENSIUN PUSRI

RAHMAFANI, NANDA SAGITA and Patmawati, Patmawati (2025) MEKANISME PERHITUNGAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP BERDASARKAN PP NO 58 TAHUN 2023 PADA DANA PENSIUN PUSRI. Diploma thesis, Sriwijaya University.

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Abstract

Author conducted an internship at the Pusri Pension Fund. The Pursi Pension Fund is engaged in the field of pension fund management, especially in managing and developing employee pension contributions for PT Pupuk Sriwijaya (Pusri) and/or its subsidiaries, in order to provide pension benefits to participants in accordance with applicable provisions. The title of this final report is “Calculation Mechanism for Income Tax Article 21 on Permanent Employee Income Based on PP Number 58 of 23” Government Regulation Number 58 of 23 brings significant changes to the calculation mechanism for PPh 21 including provisions for non-taxable income (PTKP), progressive tax rates, and PTKP according to taxpayer status. In addition, PP Number 58 of 2023 simplifies the administration process for tax deductions and reporting to improve taxpayer efficiency and compliance. The Author obtained data using interview methods and documents obtained from employees and the website at Dapensri.co.id. Based on this writing, it can be concluded that the Pusri Pension Fund has Implemented Government Regulation Number 58 of 23. Keywords : Calculation Mechanism of PPh 21, pension fund, Pusri LTD.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Mekanisme Perhitungan PPh 21, Dana Pensiun, PT Pusri
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Nanda Sagita Rahmafani
Date Deposited:	30 Jul 2025 07:37
Last Modified:	30 Jul 2025 07:37
URI:	http://repository.unsri.ac.id/id/eprint/181699

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