Analisis Komparatif Transformasi Kebijakan Pemotongan PPh Pasal 21 Antara PER-16/PJ/2016 dan PP No. 58 Tahun 2023
DOI:
https://doi.org/10.30640/akuntansi45.v6i2.5289Keywords:
Calculation Of Income Tax, Government Regulations, Income Tax Article 21, Qualitative Descriptive, TaxAbstract
This study aims to examine the differences in the calculation of Income Tax (Article 21) based on the provisions stipulated in PER-16/PJ/2016 and Government Regulation Number 58 of 2023. Income Tax Article 21 is a tax on income imposed on domestic individual taxpayers in connection with with jobs, services, or activities. PER-16/PJ/2016 provides guidance for calculating PPh Article 21 using a certain method that has been used for several years, but with the presence of PP 58/2023, there has been a change in the calculation of this tax. This research uses a qualitative descriptive method with comparative analysis to see the main differences in these regulations. The main focus of this research is changes in provisions that impact employee tax calculations, including differences in tax rates and calculation methods. This study also highlights changes in regulations regarding companies that use the net method in calculating taxes, as well as how these changes affect the company's tax obligations in paying PPh 21 employees. The research results show that there are differences between the two regulations, both in terms of calculation procedures and financial impacts for the company. This change requires adaptation by companies in managing employee taxes to remain compliant with applicable regulations.
References
Andreansyah, F., & Farina, K. (2022). Analisis Pengaruh Insentif Pajak, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Jesya, 5(2), 2097-2104. https://doi.org/10.36778/jesya.v5i2.796
Ardian, S. D., & Sofie. (2025). Analisis Perubahan Pph 21 Karyawan Dan Dokter Akibat Pp 58/2023 Studi Kasus Pada Pt Dim. Jurnal Ekonomi Trisakti, 5(2), 705-716. https://doi.org/10.25105/v5i2.23530
Astuti, I. I., Satriawan, I., Mayasari, R., Akuntansi, J., & Negeri, P. (2023). Sebelum Dan Sesudah Penerapan Pp 58 Dan Pmk 168 Tahun 2023. 168, 198-208.
Chusnah, S., & Sucahyati, D. (2025). PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 PEGAWAI TETAP MENGGUNAKAN TARIF EFEKTIF RATA-RATA (TER). Jurnal Serina Abdimas, 4(2), 263-272.
Direktorat Jenderal Pajak. (2016). Peraturan Direktur Jenderal Pajak Nomor PER-16/PJ/2016 tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 21 dan/atau Pasal 26 Sehubungan dengan Pekerjaan, Jasa, dan Kegiatan Orang Pribadi. https://www.pajak.go.id/sites/default/files/2019-03/PER-16%20SALINAN.pdf?utm_source=chatgpt.com
Fridayanti, D., & Widoretno, A. A. (2025). Analisis Implementasi Perencanaan Pajak Pph 21 Terhadap Beban Pajak Penghasilan Badan (Studi Kasus Pada Pt.Vma). Peradaban Journal of Economic and Business, 4(2), 153-169. https://doi.org/10.59001/pjeb.v4i2.498
Hair, J., Black, W., Babin, B., & Anderson, R. (2019). Multivariate Data Analysis (Eighth Edition). Pearson Prentise Hall. https://doi.org/10.5117/2006.019.003.007
Harahap, S. (2023). Kajian Komparatif Manajemen Pajak Penghasilan Pasal 21 Berdasarkan Per 16 / Pj / 2016 Dan Pp 58 Tahun 2023 Tentang Tarif Pemotongan Pajak Penghasilan Pasal 21 Atas Penghasilan Sehubungan Dengan Pekerjaan, Jasa, Atau Kegiatan Wajib. 26(3), 137-143. https://doi.org/10.56943/esensi.v26i3.22
Mahfud, M., & Farina, K. (2025). Kesadaran, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pekerja Bebas.
Maulana, I., & Farina, K. (2025). Trilogi Accounting and Business Research. Trilogi Accounting And Business Research, 06(01), 14-22.
Nuraini, F. N. (2024). Analisis Dampak Penerapan Peraturan Pemerintah No 58 Tahun 2023 Terhadap Pemotongan Pajak Penghasilan Pasal 21 Pada Wajib Pajak Orang Pribadi. Jurnal Rimba: Riset Ilmu Manajemen Bisnis Dan Akuntansi, 2(3), 158-170. https://doi.org/10.61132/rimba.v2i3.1123
Parhusip, K. P. (2024). Implementasi Peraturan Menteri Keuangan Nomor 168 Tahun 2023 Tentang Pph 21 Tarif Efektif Rata-Rata (Studi Kasus Pt Trinitax). Jurnal Ekonomi Dan Bisnis Digital, 02(01), 532-539. https://jurnal.ittc.web.id/index.php/jebd/index
Pemerintah Republik Indonesia. (2016). Peraturan Pemerintah Republik Indonesia Nomor 58 Tahun 2023 tentang Pajak Penghasilan atas Penghasilan Sehubungan dengan Pekerjaan, Jasa, dan Kegiatan Orang Pribadi.
Saputra, A., Huda, M., Karmilah, K., & Putri, R. M. P. (2025). Analisis Perhitungan Pajak Penghasilan Pasal 21 Tahun 2022 pada Perusahaan X di Bekasi. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 5(2), 640-647. https://doi.org/10.37481/jmeb.v5i2.1292
Saroinsong, P. V., Toweula, A., Runtuwenw, T., & Langi, Ta. (2023). Analisis perhitungan dan pelaporan pajak penghasilan 21 berdasarkan harmonisasi peraturan perpajakan pada perum bulog kanwil sulut & gorontalo. 7(2), 54-65.
Sulastri, R. E., Handayani, D., Ferdawati, & Haslina, W. (2025). Analisis Pajak Penghasilan Orang Pribadi Berdasarkan PP 58 Tahun 2023. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 27 no 2(1), 86.
Sumali, C., & Lim, S. A. (2024). Analisis Pajak Penghasilan Pasal 21 Sebelum dan Sesudah Penerapan Tarif Efektif Rata-Rata. Jurnal Bisnis Perspektif, 16(58), 119-136. https://doi.org/10.37477/bip.v16i2.638
Uma, S., & Bougie, R. (2016). Research Method for Business (7th ed.; Vol. 19, Issue 5). John Wiley & Sons.Ltd.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 AKUNTANSI 45
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
