Analisa dan Perancangan Sistem Perhitungan PPh Pasal 21 pada PT. DLM Resto Services
SKRIPSI Diajukan sebagai salah satu syarat untuk memperoleh Gelar Sarjana Informatika Jurusan Teknik Informatika
Nama NIM
Oleh : : Stella Octavia : 08110005
STMIK JIBES Sekolah Tinggi Manajemen Informatika dan Komputer JIBES Jakarta Agustus 2012 i
LEMBAR PENGESAHAN
Analisa dan Perancangan Sistem Perhitungan PPh Pasal 21 pada PT. DLM Resto Services
Diajukan Oleh : Nama : Stella Octavia NIM : 08110005
DISETUJUI Jakarta, 09 Agustus 2012
Ir. Sriyono, MMSI Pembimbing Pertama
Sujanto, ST., MMSI Penguji Pertama
Prya Artha Widjaja, ST., MIT Penguji Kedua
STMIK JIBES Sekolah Tinggi Manajemen Informatika dan Komputer JIBES Jakarta Agustus 2012 ii
ABSTRAK Stella Octavia / 08110005 / Analisa dan Perancangan Sistem Perhitungan PPh Pasal 21 pada PT. DLM / Teknik Informatika / Pembimbing : Ir. Sriyono, MMSI Pajak merupakan salah satu sumber pendapatan negara. Dengan pajak yang dipungut secara wajib dari warga negara berdasarkan Undang-Undang, pemerintah dapat menggunakannya untuk membiayai pengeluaran-pengeluaran umum negara, yaitu untuk mengatur pertumbuhan ekonomi, menjalankan kebijakan yang berhubungan dengan stabilitas harga, membiayai semua kepentingan umum, termasuk untuk membiayai pembangunan demi kemakmuran rakyat. Hal inilah yang mendorong penulis untuk menganalisa dan mengusulkan perancangan sistem informasi perhitungan Pajak Penghasilan Pasal 21 karyawan di PT. DLM Resto Services dengan menggunakan PHP dan My SQL. Dari hasil penelitian dan perancangan yang dilakukan, dapat disimpulkan bahwa sistem perhitungan Pajak Penghasilan Pasal 21 ini sangat membantu PT. DLM Resto Services dalam menghitung dan melaporkan berapa jumlah PPh 21 yang harus dibayarkan secara lebih cepat, tepat, dan akurat.
Kata Kunci: Pajak, Pajak Penghasilan Pasal 21, Analisa dan Perancangan Sistem Informasi
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ABSTRACT Stella Octavia / 08110005 / Analysis and Design System of Calculation Income Tax Section 21 on PT. DLM Resto Services / Informatics Engineering / Advisor : Ir. Sriyono, MMSI Tax is one of the state’s source of income. According to the Law, taxes deducted from citizen or corporate can be used by the Government to cover general expenses of the state, e.g. to control the economic growth, to run policy linked to pricing stability, to cover all general expenses, including to cover a domestic development that support its people welfare. These factors has given the writer an idea to analyze and to proposed a scheme of the calculation information system on Income Tax Section 21 of employee in PT. DLM Resto Services, using PHP and My SQL methods. Of all researches and an indepth designation, the writer assumed that this calculation information system on Income Tax Section 21 would give a major help to PT. DLM Resto Services on calculating and make the total report of Income Tax Section 21 that need to be paid accurately, sistematically and efficiently.
Keywords: Tax, Income Tax Section 21, Analysis and Design of Information Systems
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KATA PENGANTAR
Puji dan syukur penulis panjatkan kepada Tuhan Yang Maha Esa karena berkat dan kasih-Nya, sehingga penulis dapat menyelesaikan skripsi yang berjudul ”Analisa dan Perancangan Sistem Perhitungan PPh Pasal 21 pada PT. DLM Resto Services”. Tujuan dari penulisan skripsi ini adalah untuk memenuhi salah satu syarat kelulusan dalam jenjang pendidikan Strata Satu (S1) Sekolah Tinggi Manajemen Informatika dan Komputer JIBES jurusan Teknik Informatika (TI). Dalam penulisan skripsi ini penulis mengalami banyak tantangan dan hambatan. Namun berkat bantuan, bimbingan, saran dan dukungan dari berbagai pihak, semua itu dapat teratasi. Maka pada kesempatan ini penulis ingin mengucapkan terima kasih yang sebesar-besarnya kepada: 1. Ketua STMIK JIBES Bapak Paulus Y. E. Fanggidae, S.E., M.M., PUKET I Bapak Ford Lumban Gaol, S.Si., M.Kom, Sekretaris Jurusan Bapak F. Anthon Panguruk S.Si., M.Si., dan Kepala Jurusan TI Bapak Simon P. Barus, S.Kom, M.Kom. 2. Bapak Ir. Sriyono, MMSI, selaku Dosen Pembimbing yang telah meluangkan waktu dan senantiasa memberikan saran, arahan, bimbingan dan dukungan kepada penulis selama proses penulisan hingga penyelesaian tugas akhir ini. 3. Keluarga besar penulis, terutama Daddy, Mommy, dan adik tercinta Sharin yang selalu memberikan doa, cinta, dukungan, bantuan dan semangat kepada penulis. 4. Bapak Ir. Fx. Dicky Arilaksana selaku Direktur utama PT. DLM Resto Service yang sangat membantu dalam penulisan tugas akhir ini. 5. Seluruh dosen STMIK JIBES yang telah mendidik dan memberikan ilmu - ilmu selama masa kuliah yang sangat berguna untuk penulis.
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6. Seseorang yang selalu memberikan bantuan, ide, semangat dan dukungan penuh kepada penulis setiap hari, yang tak hentinya menguatkan penulis ketika sedang menghadapi masa-masa sulit dalam menyelesaikan tugas akhir ini. 7. Teman-teman angkatan 2008 yaitu Daniar, Lius, Fedrik, Vita, Grace, Juni, Leonardo, Leo Sutanto, Ferry, Dion, Denny, Defender, Andy, Arnold, Hendric, Alvin, David, Tommy, Adhi, Ari, Suwito, dan Erikson yang membantu penulis dalam memberikan masukan, dukungan, bantuan, semangat dan selama ini. 8. Semua pihak yang telah membantu penulis dalam penyusunan tugas akhir ini yang tidak dapat disebutkan satu per satu.
Akhir kata penulis berharap tugas akhir ini dapat bermanfaat bagi pihak yang membutuhkan.
Jakarta, Agustus 2012 Penulis
Stella Octavia
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DAFTAR ISI
JUDUL.................................................................................................................................. i LEMBAR PENGESAHAN ................................................................................................. ii ABSTRAK..........................................................................................................................iii ABSTRACT .................................................................................................................. iv KATA PENGANTAR ......................................................................................................... v DAFTAR ISI ..................................................................................................................... vii DAFTAR TABEL .............................................................................................................. x DAFTAR GAMBAR ......................................................................................................... xii BAB I. PENDAHULUAN .................................................................................................. 1 A. ......................................................................................................................L atar Belakang Masalah............................................................................................ 1 B. ......................................................................................................................I dentifikasi Masalah .................................................................................................. 2 C. ......................................................................................................................B atasan Masalah........................................................................................................ 3 D. ......................................................................................................................R umusan Masalah ...................................................................................................... 3 E. ......................................................................................................................T ujuan Penelitian ...................................................................................................... 4 F. ......................................................................................................................M anfaat Penelitian ...................................................................................................... 4 G. ......................................................................................................................M etodologi Penelitian ................................................................................................. 5 vii
H. ......................................................................................................................S istematika Penulisan ................................................................................................ 5 BAB II. LANDASAN TEORI............................................................................................. 7 A. ......................................................................................................................P ajak........................................................................................................................... 7 1. ............................................................................................................P engertian Pajak ............................................................................................ 7 2. ............................................................................................................P engertian Wajib Pajak ................................................................................ 8 3. ............................................................................................................P engertian Pemotong Pajak ........................................................................ 10
4. ............................................................................................................S ubjek Pajak ............................................................................................... 11 5. ............................................................................................................O bjek Pajak .................................................................................................. 14 B. ......................................................................................................................P ajak Penghasilan Pasal 21 ...................................................................................... 16 1. ............................................................................................................P engertian Penghasilan ................................................................................ 16 2. ............................................................................................................P engertian Pajak Penghasilan Pasal 21 ........................................................ 16 3. ............................................................................................................W ajib Pajak Penghasilan Pasal 21................................................................. 18
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4. ............................................................................................................P enghasilan yang Dipotong Pajak Penghasilan Pasal 21............................. 20 5. ............................................................................................................H ak dan Kewajiban Wajib Pajak .................................................................. 22 6. ............................................................................................................H ak dan Kewajiban Pemotong Pajak ........................................................... 24 7. ............................................................................................................P enghasilan Tidak Kena Pajak .................................................................... 27 8. ............................................................................................................P enghasilan Kena Pajak ............................................................................... 30 9. ............................................................................................................T arif Pajak PenghasilanPasal 21 .................................................................. 30 10. ..........................................................................................................F orm 1721-A1.............................................................................................. 32 C. ......................................................................................................................S istem Informasi ...................................................................................................... 33 1. ............................................................................................................P engertian Sistem ........................................................................................ 33 2. ............................................................................................................P engertian Informasi .................................................................................... 33 3. ............................................................................................................P engertian Sistem Informasi ........................................................................ 33 D. ......................................................................................................................P HP .......................................................................................................................... 34
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E. ......................................................................................................................M ySQL...................................................................................................................... 35 F. ......................................................................................................................D atabase ................................................................................................................... 35 G. ......................................................................................................................M etodologi Waterfall ................................................................................................ 36 H. ......................................................................................................................F lowchart ................................................................................................................. 38 I. .......................................................................................................................D ata Flow Diagram .................................................................................................. 39 J. .......................................................................................................................N ormalisasi .............................................................................................................. 41
K. ......................................................................................................................E ntity Relationship Diagram .................................................................................... 43 BAB III. PROFIL PERUSAHAAN .................................................................................. 48 A. ......................................................................................................................S ejarah Perusahaan .................................................................................................. 48 B. ......................................................................................................................V isidanMisi Perusahaan ........................................................................................... 48 C. ......................................................................................................................S trukturOrganisasi Perusahaan ................................................................................ 49 D. ......................................................................................................................S istemPerpajakan Perusahaan.................................................................................. 56
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E. ......................................................................................................................M asalah yang Dihadapi ............................................................................................. 57 F. ......................................................................................................................A lternatifPemecahanMasalah ................................................................................... 58 BAB IV. ANALISA DAN PERANCANGAN SISTEM .................................................. 59 A. ......................................................................................................................A nalisa Sistem yang Sedang Berjalan ...................................................................... 59 B. ......................................................................................................................P erancangan Sistem yang Diusulkan ....................................................................... 61 1. ............................................................................................................F lowchart Sistem yang Diusulkan ............................................................. 61 2. ............................................................................................................D ata Flow Diagram ...................................................................................... 63 3. ............................................................................................................N ormalisasi ................................................................................................... 67 4. ............................................................................................................E ntity Relationship Diagram ........................................................................ 74 5. ............................................................................................................S truktur Tabel ............................................................................................. 75 6. ............................................................................................................U ser Requirements .................................................................................. 78 7. ............................................................................................................P erancangan Tampilan ................................................................................ 79 8. ............................................................................................................P engujian Sistem.......................................................................................... 88 xi
BAB V. KESIMPULAN DAN SARAN ......................................................................... 106 A. ......................................................................................................................K esimpulan ............................................................................................................ 106 B. ......................................................................................................................S aran ..................................................................................................................... 106 DAFTAR PUSTAKA ..................................................................................................... 108 LAMPIRAN ................................................................................................................... 110
DAFTAR TABEL
Tabel 2.1. Lapisan Penghasilan Kena Pajak Penghasilan Pasal 21 ................................. 30 Tabel 2.2. Simbol Flowchart ........................................................................................... 38 Tabel 2.3.Simbol Data Flow Diagram .............................................................................. 40 Tabel 2.4. Simbol Entity Relationship Diagram ............................................................ 43 Tabel 4.1.Unnormalized ................................................................................................... 67 Tabel 4.2.1NF 69 Tabel 4.3. 2NF ................................................................................................................ 71 Tabel 4.4. Database Pegawai ............................................................................................ 75 Tabel 4.5. Database Gaji Bulanan .................................................................................... 75 Tabel 4.6. Database Jabatan ............................................................................................. 76 Tabel 4.7. Database Login ............................................................................................... 77 Tabel 4.8. Database Tipe ................................................................................................ 77 Tabel 4.9. Database Tarif PTKP ...................................................................................... 77 Tabel 4.10. Database Tarif PPh 21 ................................................................................... 78 Tabel 4.11. Pengujian Form Login ................................................................................... 88 xii
Tabel 4.12. Pengujian Form Pegawai ............................................................................... 91 Tabel 4.13. Pengujian Form Update Jabatan .................................................................... 93 Tabel 4.14. Pengujian Form Menu PTKP ......................................................................... 94 Tabel 4.15. Pengujian Form Menu Tarif Pajak ................................................................ 95 Tabel 4.16. Pengujian Form Hitung Pajak Bulanan .......................................................... 96 Tabel 4.17. Pengujian Form Hitung Pajak Tahunan ......................................................... 98 Table 4.18. Pengujian Form Slip Gaji ............................................................................ 100
Tabel 4.19. Pengujian Form 1721-A1 ............................................................................ 101 Tabel 4.20. Pengujian Form Laporan Gaji Bulanan ....................................................... 102 Tabel 4.21. Pengujian Form Laporan PPh 21 Bulanan .................................................. 103 Tabel 4.22. Pengujian Form Laporan PPh 21 Tahunan ................................................... 104 Tabel 4.23. Pengujian Form Laporan Data Pegawai ...................................................... 105
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DAFTAR GAMBAR
Gambar 2.1. Metodologi Waterfall.................................................................................. 36 Gambar 2.2. Kardinalitas One to One ............................................................................. 45 Gambar 2.3. Kardinalitas One to Many ........................................................................... 46 Gambar 2.4. Kardinalitas Many to One ........................................................................... 46 Gambar 2.5. Kardinalitas Many to Many ........................................................................ 47 Gambar 3.1. Struktur Organisasi PT. DLM Resto Services ............................................ 50 Gambar 4.1. Flowchart Sistem yang Berjalan ................................................................ 60 Gambar 4.2. FlowchartSistem yang Diusulkan ............................................................. 62 Gambar 4.3. Diagram Konteks ........................................................................................ 63 Gambar 4.4. Diagram Nol ............................................................................................... 65 Gambar 4.5. Diagram Rinci Proses 2.0 ....................................................................... 66 Gambar 4.6. Entity Relationship Diagram ........................................................................ 74 Gambar 4.7. Tampilan Login .......................................................................................... 80 Gambar 4.8. Tampilan Login Error ................................................................................. 80 Gambar 4.9.Tampilan Menu.............................................................................................. 81 xiv
Gambar 4.10. Tampilan Form Pegawai ............................................................................. 82 Gambar 4.11. Tampilan Update Jabatan ........................................................................... 82 Gambar 4.12. Tampilan Menu PTKP ................................................................................ 83 Gambar 4.13. Tampilan Menu PPh 21 ............................................................................ 83 Gambar 4.14. Tampilan Hitung Pajak Bulanan ................................................................. 84 Gambar 4.15. Tampilan Hitung Pajak Bulanan ................................................................. 85 Gambar 4.16. Tampilan Slip Gaji ...................................................................................... 86
Gambar 4.17. Tampilan Laporan Gaji Bulanan .............................................................. 87 Gambar 4.18. Tampilan Laporan PPh 21 Bulanan .......................................................... 87 Gambar 4.19. Tampilan Laporan PPh 21 Tahunan ......................................................... 87 Gambar 4.20. Tampilan Laporan Data Pegawai.............................................................. 88 Gambar 4.21. Tampilan Form Login ............................................................................... 89 Gambar 4.22. Tampilan Form Login Error ..................................................................... 89 Gambar 4.23. Tampilan Form Login Staff Accounting .................................................... 90 Gambar 4.24. Tampilan Form Login Manager Accounting .............................................. 90 Gambar 4.25. Tampilan Form Login Direktur .................................................................. 91 Gambar 4.26. Tampilan Form Pegawai ............................................................................. 92 Gambar 4.27. Tampilan Form Find Pegawai .................................................................... 93 Gambar 4.28. Tampilan Form Update Jabatan .................................................................. 94 Gambar 4.29. Tampilan Form Menu PKTP ...................................................................... 95 Gambar 4.30. Tampilan Form Menu Tarif Pajak .............................................................. 96 Gambar 4.31. Tampilan Form Hitung Pajak Bulanan ....................................................... 97 Gambar 4.32. Tampilan Form Hitung Pajak Tahunan ..................................................
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Gambar 4.33. Tampilan Form Slip Gaji ........................................................................ 100 xv
Gambar 4.34. Tampilan Form 1721-A1 .......................................................................... 101 Gambar 4.35. Tampilan Form Laporan Gaji Bulanan ..................................................... 102 Gambar 4.36. Tampilan Form Laporan PPh 21 Bulanan ................................................ 103 Gambar 4.37. Tampilan Form Laporan PPh 21 Tahunan................................................ 104 Gambar 4.38. Tampilan Form Laporan Data Pegawai .................................................... 105
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