Comparison Application PPh Article 21 Based on Constitution Number 36 of 2008 with Constitution Number 7 of 2021

Jayanthi, Ni Putu Anik and Abdi, I Nyoman and Sukasih, Ni Ketut (2022) Comparison Application PPh Article 21 Based on Constitution Number 36 of 2008 with Constitution Number 7 of 2021. Repositori Politeknik Negeri Bali.

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Abstract

PT ABC is one of a distributor engaged in the field of food, with distributed products _ that is oil fry and butter. Though mobility economy middle experience disruption consequence Covid-19 pandemic, PT ABC is still productive in hiring its employees. That thing Becomes an indicator that PT ABC has the potential to carry on obligation the of taxation. Through Constitution Number 7 of 2021, the government Secretes policy new related several Changement on six clusters in the field taxation, especially on tax income. Study this aim for knowing, comparison quantity burden PPh 21 especially _ before and after application Constitution Number 7 of 2021 on employees of PT ABC and knowing is implementation Law no. 7 the Year 2021 has Fulfill principle justice for PT ABC. Study this is type study qualitative with approach studies case. The sources of data used are primary data and secondary. With technique data collection that is Interview not structured and documentation. As for technique data analysis used is comparative descriptive. Results study show a difference in quantity PPh Article 21 debt that is calculated based on Law No. 7 of 2021 more low compared to Law Number 36 of 2008 with a difference amounting to Rp. 1,987,000.00. Implication on implementation of Law no. 7 the Year 2021 causes employee fixed which at the company PT ABC can feel justice on lightening amount PPh Article 21 which must pay, so could realize even distribution economy and reduce existence gap social.

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