Comparative Analysis Of Income Tax 21 Rates Before And After The Implementation Of Effective Rates Of Pp 58/2023 On Employee Salaries At PT. Ume Persada Indonesia

Aliyah, Nur Kholidatul (2025) Comparative Analysis Of Income Tax 21 Rates Before And After The Implementation Of Effective Rates Of Pp 58/2023 On Employee Salaries At PT. Ume Persada Indonesia. Journal of Economic, Bussines and Accounting (COSTING), 8 (1). pp. 462-469. ISSN 2597-5234

[img] Text
HALAMAN PERSETUJUAN PUBLIKASI JURNAL.pdf
Download (6MB)
[img]
Preview
 Text (Artikel Publikasi)
artikel nur kholidatul aliyah .pdf
Download (519kB) | Preview
Official URL: https://journal.ipm2kpe.or.id/index.php/COSTING/ar...

Abstract

This study aims to analyze the comparison of Income Tax Article 21 (PPh 21) rates before and after the implementation of the effective rates based on Government Regulation (PP) Number 58 of 2023 on employee salaries at PT Ume Persada Indonesia. The research method used is a descriptive-analytical approach with data collection techniques through interviews, document studies, and observations. The results show that the implementation of effective rates reduces the monthly tax burden on employees from January to November but increases the amount of deduction in December. Overall, the annual tax burden for employees remains unchanged significantly. This policy provides a positive impact on employees with low to medium income, but requires adjustments in the company’s administration system. This study contributes to understanding the implementation of tax policy and offers recommendations for other companies to manage tax policies more efficiently.

Item Type: Article
Uncontrolled Keywords: PPh 21, tarif efektif, PP 58/2023, beban pajak, kebijakan perpajakan
Subjects: Economic And Business > Accounting
Economic And Business
Divisions: Faculty of Economic and Business > Accounting Study Program
Library of Congress Subject Areas > Accounting Study Program
Accounting Study Program
Depositing User: Nur Kholidatul Aliyah
Date Deposited: 27 Oct 2025 03:30
Last Modified: 27 Oct 2025 03:30
URI: http://eprints.umg.ac.id/id/eprint/12693

Actions (login required)

View Item View Item
UMG REPOSITORY is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.