ABSTRAK
Pajak Penghasilan Pasal 21 adalah pajak yang dikenakan terhadap penghasilan yang diperoleh oleh wajib pajak. Perubahan terhadap peraturan terbaru mengenai Pajak Penghasilan Pasal 21 adalah Peraturan Menteri Keuangan Nomor 162/PMK.011/2012 menjadi Peraturan Menteri Keuangan Nomor 122/PMK.010/2015. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada perbedaan yang signifikan antara jumlah perhitungan yang dilkaukan menggunakan Peraturan Menteri Keuangan Nomor 162/PMK.011/2012 dengan Peraturan Menteri Keuangan Nomor 122/PMK.010/2015. Metode penelitian yang digunakan dalam penelitian ini adalaj deskriptif analitis. Data dianalisis dengan menggunakan paired sample t-test . Hasil dari penelitian ini menunjukan adanya perbedaan yang signifikan antara Pajak Penghasilan Pasal 21 karyawan tetap yang dihitung berdasarkan Peraturan Menteri Keuangan Nomor 162/PMK.011/2012 dengan Peraturan Menteri Keuangan Nomor 122/PMK.010/2015. Kata-Kata kunci: Pajak Penghasilan Pasal 21
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ABSTRACT
Article 21 income tax is a tax on derived by taxpayer. There a changing on the recent regulatory about 21 income tax it’s Minister of Finance Regulation No 162/PMK.011/2012 became Minister of Finance Regulation No 122/PMK.010/2015. The purpose of this of this research is for knowing what if the significant difference between the due which doing with Minister of Finance Regulation No 162/PMK.011/2012 with Minister of Finance Regulation No 122/PMK.010/2015. The method using by this study is descriptive analysis. The data analyzed using paired sample t-test. The results of this study is there a significant difference 21 income tax which calculating between Minister of Finance Regulation No 162/PMK.011/2012 with Minister of Finance Regulation No 122/PMK.010/2015 Keyword: Income Tax 21
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DAFTAR ISI HALAMAN JUDUL......................................................................................................... i HALAMAN PENGESAHAN ........................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI ............................................................. iii KATA PENGANTAR ...................................................................................................... iv ABSTRAK ........................................................................................................................ v ABSTRACT ........................................................................................................................ vi DAFTAR ISI ..................................................................................................................... vii DAFTAR GAMBAR ........................................................................................................ ix DAFTAR TABEL ............................................................................................................. x BAB I PENDAHULUAN ................................................................................................. 1.1 Latar Belakang ............................................................................................... 1.2 Rumusan Masalah .......................................................................................... 1.3 Tujuan Penelitian............................................................................................ 1.4 Manfaat Penelitian..........................................................................................
1 1 4 5 5
BAB II LANDASAN TEORI ........................................................................................... 2.1 Kajian Pustaka ............................................................................................. 2.1.1 Definisi pajak ...................................................................................... 2.1.2 Jenis Pajak........................................................................................... 2.1.3 Fungsi Pajak ........................................................................................ 2.1.4 Tata Cara Pemungutan Pajak .............................................................. 2.1.5 Asas Pemungutan Pajak ...................................................................... 2.1.6 Sistem Pemungutan Pajak ................................................................... 2.1.7 Tarif Pajak........................................................................................... 2.1.8 Subjek Pajak ....................................................................................... 2.1.9 Bukan Subjek Pajak ........................................................................... 2.1.10 Objek Pajak ...................................................................................... 2.1.11 Bukan Objek Pajak ........................................................................... 2.1.12 Tarif Penghasilan Tidak Kena Pajak ................................................ 2.1.13 Tarif Pajak Penghasilan .................................................................... 2.1.14 Pajak Penghasilan 21 ........................................................................ 2.1.15 Pemotong Pajak Penghasilan 21 ....................................................... 2.1.16 Penerima Penghasilan (Wajib Pajak PPh pasal 21) .......................... 2.1.17 Tidak Termasuk Wajib Pajak PPh Pasal 21...................................... 2.1.18 Penghasilan Yang Dipotong PPh Pasal 21 (Objek PPh Pasal 21) .................................................................................................... 2.1.19 Penghasilan Yang Tidak Dipotong PPh Pasal 21 (Bukan Objek Pajak PPh Pasal 21) ............................................................... 2.1.20 Hak dan Kewajiban Wajib Pajak ...................................................... 2.2 Rerangka Pemikiran ..................................................................................... 2.3 Hipotesis .......................................................................................................
7 7 8 8 9 11 13 13 15 17 20 21 24 27 28 30 31 32 34 35 36 37 39 42
BAB III METODE PENELITIAN.................................................................................... 44 3.1 Gambaran Umum Perusahaan....................................................................... 44 3.2 Objek Penelitian ........................................................................................... 44
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3.3 Jenis Penelitian.............................................................................................. 3.4 Sampel dan Populasi CV X........................................................................... 3.5 Teknik Pengumpulan Data ............................................................................ 3.6 Analisis Data ................................................................................................. 3.6.1 Sumber Data ....................................................................................... 3.6.2 Pengujian Data .................................................................................... 3.6.3 Pengujian Hipotesis ............................................................................
44 46 47 48 48 49 49
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .................................................. 4.1 Pembahasan Hasil Perhitungan Pajak Penghasilan Pasal 21 Pegawai Tetap CV X Dengan Menggunakan Peraturan Menteri Keuangan Nomor 162/PMK.011/2012 ......................................................................... 4.2 Pembahasan Hasil Perhitungan Pajak Penghasilan Pasal 21 Pegawai Tetap CV X Dengan Menggunakan Peraturan Menteri Keuangan Nomor 122/PMK.010/2015 ......................................................................... 4.3 Perbandingan Pajak Penghasilan Pasal 21 Pegawai Tetap CV X Dengan Menggunakan Peraturan Menteri Keuangan Nomor 162/PMK.011/2012 Dengan Peraturan Menteri Keuangan Nomor 122/PMK.010/2015 ...................................................................................... 4.4 Analisis Data ................................................................................................. 4.4.1 Uji Normalitas..................................................................................... 4.4.2 Uji Paired Sample T-Test ...................................................................
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57 62 62 63
BAB V PENUTUP ............................................................................................................ 66 5.1 Simpulan ....................................................................................................... 66 5.2 Saran ............................................................................................................. 67 DAFTAR PUSTAKA ....................................................................................................... 69 DAFTAR RIWAYAT HIDUP PENULIS ........................................................................ 70
DAFTAR TABEL
Tabel 2.1
Tarif Pajak Penghasilan Kena Pajak orang Pribadi Menurut Undang-Undang Nomor 36 Tahun 2008 .............................................................................................. 27
Tabel 3.1
Sampel Penelitian ...................................................................................................... 45
Tabel 4.1
Perhitungan PPh 21 Pegawai Tetap CV X dengan menggunakan Peraturan Menteri Keuangan 162/PMK.011/2012 .................................................................... 51
Tabel 4.2
Tabel 4.2 Perhitungan PPh 21 Pegawai Tetap CV X dengan menggunakan Peraturan Menteri Keuangan 122/PMK.010/2015 .................................................... 55
Tabel 4.3
Perbandingan Penghitungan Pajak Penghasilan Pasal 21 Dalam 1 Tahun Berdasarkan Peraturan Menteri Keuangan Nomor 162/PMK.011/2012 Dengan Peraturan Menteri Keuangan Nomor 122/PMK.010/2015 ....................................... 59
Tabel 4.4
Perbandingan Penghitungan Pajak Penghasilan Pasal 21 Dalam 1 Bulan Berdasarkan Peraturan Menteri Keuangan Nomor 162/PMK.011/2012 Dengan Peraturan Menteri Keuangan Nomor 122/PMK.010/2015 ....................................... 62
Tabel 4.5
Hasil Uji Descriptive statistic ................................................................................... 65
Tabel 4.6
Hasil Uji Paired Sampel T-Test ................................................................................ 66
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DAFTAR GAMBAR
Gambar 2.1 kerangka pemikiran .................................................................................. 40
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