Analysis of the Implementation of Withholding, Depositing and Reporting Income Tax Article 21 on Permanent Employee Salaries at PT Sukses Sejahtera Bersama Indonesia

Abstract

The aim of this research is to analyze the implementation of withholding, depositing and reporting income tax article 21 on Permanent Employee Salaries at PT. Sukses Sejahtera Bersama Indonesia. This research uses a qualitative approach with a case study method using primary and secondary data. Primary data was obtained directly through observation, documentation and interviews involving four informants in May 2024. Meanwhile, secondary data was in the form of financial reports from PT. Sukses Sejahtera Bersama Indonesia. The results obtained from this research are that the Company has deducted, deposited and reported income tax article 21 using the average effective rate (TER) scheme in accordance with GR Number 58 of 2023 and Regulation 168 of 2023. The average effective rate scheme applies (TER) did not have a significant impact on the company.