ANALISIS PENGHITUNGAN DAN PENCAIRAN PAJAK JAMINAN HARI TUA (JHT) PESERTA BPJS KETENAGAKERJAAN KANTOR CABANG PALEMBANG

NISA, HIDAYATUN and Kosim, Abu and Aspahani, Aspahani (2022) ANALISIS PENGHITUNGAN DAN PENCAIRAN PAJAK JAMINAN HARI TUA (JHT) PESERTA BPJS KETENAGAKERJAAN KANTOR CABANG PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Tujuan dari penelitian ini yaitu untuk menggambarkan prosedur penghitungan pajak, pelaksanaan pencairan pajak, dan mengetahui pajak atas JHT bagi peserta BPJS Ketenagakerjaan di Kota Palembang. Rancangan penelitian yang akan digunakan yaitu penelitian kualitatif. Objek penelitian menggunakan Data Primer, berupa data dari objek penelitian, dalam hal ini adalah Kantor BPJS Ketenagakerjaan Cabang Palembang mengenai penelitian yang menyangkut penghitungan dan pencairan pajak Jaminan Hari Tua. Data Sekunder, sumber data yang berasal dengan meneliti buku, laporan, dokumentasi, arsip yang berhubungan dengan penghitungan dan pencairan pajak Jaminan Hari Tua. Peserta BPJS Ketenagakerjaan dapat mengambil atau mencairkan dana JHT secara final atau bertahap (progresif) setelah tergabung sebagai peserta dalam kurun waktu 10 tahun serta akan dikenakan pajak sebanyak 5% sampai 30% dan dapat diwakilkan oleh ahli waris apabila peserta yang terdaftar dalam BPJS Ketenagakerjaan telah meninggal dunia. Program BPJS Ketenagakerjaan berupa JHT adalah salah satu target penerimaan pajak bagi Negara. Bagi pihak BPJS Ketenagakerjaan sebaiknya melakukan sosialisasi dalam memberikan informasi serta edukasi lebih baik lagi agar dapat meminimalisir komunikasi yang buruk mengenai pajak progresif. Kata Kunci: Jaminan Hari Tua (JHT), Penghitungan Pajak, Pelaksanaan Pajak, Pencairan Dana The purpose of this study is to describe the procedure for calculating taxes, implementing tax disbursement, and knowing the tax on JHT for BPJS Ketenagakerjaan participants in Palembang City. The research design that will be used is qualitative research. The object of research using Primary Data in the form of data from the object of research in this case is the Office of BPJS Employment Palembang Branch regarding research concerning the calculation and disbursement of Old Age Security taxes. Secondary Data, data sources originating by examining books, reports, documentation, archives related to the calculation and disbursement of Old Age Security taxes. BPJS Employment participants can take or withdraw JHT funds in a final or gradual (progressive) manner after joining as participants within a period of time. 10 years and will be subject to a tax of 5% to 30% and can be represented by an heir if the participant registered in BPJS Ketenagakerjaan has died. The BPJS Employment program in the form of JHT is one of the tax revenue targets for the State. For the BPJS Employment, it is better to conduct socialization in providing better information and education in order to minimize bad communication about progressive taxes. Keywords: Old Age Security (JHT), Tax Calculation, Tax Implementation, Fund Disbursement

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi,Pajak JHT
Subjects:	H Social Sciences > HJ Public Finance > HJ3863-3925 Direct taxation
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hidayatun Nisa
Date Deposited:	21 Jul 2022 05:52
Last Modified:	21 Jul 2022 05:52
URI:	http://repository.unsri.ac.id/id/eprint/74326

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