PROSEDUR PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN (PPh) PASAL 21 PADA PT.PLN (PERSERO) WILAYAH SUMATERA BARAT AREA PADANG - Repositori Universitas Andalas
DAFTAR ISI
HALAMAN PENGESAHAN
HASIL PENILAIAN MAGANG
KATA PENGANTAR .............................................................................................i
DAFTAR ISI ............................................................................................................iii
DAFTAR TABEL ....................................................................................................vi
BAB I
PENDAHULUAN
1.1 Latar Belakang ...................................................................................1
1.2 Rumusan Masalah............................................................................. 4
1.3 Tujuan Kegiata.................................................................................. 4
1.4 Manfaat Kegiatan.............................................................................. 6
1.5 Tempat, Waktu, Dan Pelaksanaan Magang ......................................7
1.6 Sistematika Penulisan ........................................................................8
BAB II
LANDASAN TEORI
2.1 Konsep Dan Teori Perpajakan ..........................................................10
2.1.1 Definisi Pajak ...........................................................................10
2.1.2 Ciri-Ciri Yang Melekat Pada Definisi Pajak ...........................10
2.1.3 Kedudukan Hukum Pajak........................................................ 11
2.1.4 Pembagian Hukum Pajak .........................................................11
2.1.5 Jenis Pajak ................................................................................12
2.1.6 Tata Cara Pemungutan Pajak................................................... 13
2.1.7 Timbulnya Utang Pajak ........................................................... 15
2.1.8 Berakhirnya Utang Pajak......................................................... 16
2.1.9 Tarif Pajak ................................................................................17
2.2 Ketentuan Umum dan Tata Cara Perpajakan
(UU No.28 Tahun 2007) ....................................................................19
2.3 Pajak Penghasilan (umum) ...............................................................28
2.3.1 Definisi .....................................................................................28
2.3.2 Dasar Hukum........................................................................... 28
2.3.3 Subjek Pajak .............................................................................28
2.3.4 Tidak Termasuk Subjek Pajak................................................. 30
2.3.5 Objek Pajak Penghasilan ..........................................................31
2.4 Pajak Penghasilan Pasal 21.............................................................. 34
2.4.1 Pemotong Pajak Penghasilan Pasal 21 ....................................34
2.4.2 Hak dan Kewajiban Pemotong Pajak .......................................35
2.4.3 Penerima Penghasilan (Wajib Pajak PPh Pasal 21) .................36
2.4.4 Penghasilan yang dipotong PPh Pasal 21 (Objek PPh 21) .......37
2.4.5 Menghitung Pajak Penghasilan 21 ...........................................37
2.4.6 Tata Cara Menghitung PPh Pasal 21 .......................................39
2.4.7 Tata Cara Perhitungan PPh Pasal 21 ........................................50
BAB III GAMBARAN UMUM PERUSAHAAN
3.1 Sejarah dan Perkembangan Perusahaan ............................................52
3.2 Visi dan Misi PT.PLN (Persero) Wilayah
Sumatera Barat Area Padang .............................................................56
3.3 Kewajiban Pegawai PT.PLN (Persero)............................................. 56
3.4 Budaya dan Moto PT.PLN (Persero) ................................................57
3.5 Kebijakan Mutu PT.PLN (Persero) Wilayah
Sumatera Barat Area Padang .............................................................58
3.6 Makna Logo PT.PLN (Persero) .........................................................59
BAB IV PEMBAHASAN
4.1 Pelaksanaan PPh Pasal 21 Pada PT.PLN (Persero)
Wilayah Sumatera Barat Area Padang.............................................. 61
4.1.1 Unsur-Unsur Perhitungan PPh Pasal 21
Pada PT.PLN (Persero) Wilayah Sumatera
Barat Area Padang ................................................................... 61
4.1.2 Penyetoran PPh Pasal 21 Pada PT.PLN (Persero)
Wilayah Sumatera Barat Area Padang .....................................63
4.1.3 Menyerahkan Bukti Potong atau Bukti Pungut
Kepada Wajib Pajak PT.PLN (Persero)
Wilayah Sumatera Barat Area Padang .....................................64
4.1.4 Pelaporan PPh Pasal 21 Pada PT.PLN (Persero)
Wilayah Sumatera Barat Area Padang .....................................64
4.1.5 Beberapa Contoh Penghitungan Pajak
PPh Pasal 21 padaPT.PLN (Persero)
Wilayah Sumatera Barat Area Padang .....................................66
BAB V
PENUTUP
5.1 Kesimpulan ........................................................................................75
5.2 Saran ..................................................................................................76
DAFTAR PUSTAKA
LAMPIRAN
DAFTAR TABEL
Tabel 1.1 Perubahan PTKP PMK No.162/PMK.011/2012 ......................................42
Tabel 1.2 Perhitungan PPh Pasal 21........................................................................ 50
Tabel 1.3 Perhitungan PPh Pasal 21 Atas Gaji Satu Tahun dan Bonus ...................67
Tabel 1.4 PPh Pasal 21 Atas Gaji Bulan Juni 2012................................................. 69
Tabel 1.5 PPh Pasal 21 Tahunan 2012 Pada Surat Pemberitahuan
Masa Desember ........................................................................................71
HALAMAN PENGESAHAN
HASIL PENILAIAN MAGANG
KATA PENGANTAR .............................................................................................i
DAFTAR ISI ............................................................................................................iii
DAFTAR TABEL ....................................................................................................vi
BAB I
PENDAHULUAN
1.1 Latar Belakang ...................................................................................1
1.2 Rumusan Masalah............................................................................. 4
1.3 Tujuan Kegiata.................................................................................. 4
1.4 Manfaat Kegiatan.............................................................................. 6
1.5 Tempat, Waktu, Dan Pelaksanaan Magang ......................................7
1.6 Sistematika Penulisan ........................................................................8
BAB II
LANDASAN TEORI
2.1 Konsep Dan Teori Perpajakan ..........................................................10
2.1.1 Definisi Pajak ...........................................................................10
2.1.2 Ciri-Ciri Yang Melekat Pada Definisi Pajak ...........................10
2.1.3 Kedudukan Hukum Pajak........................................................ 11
2.1.4 Pembagian Hukum Pajak .........................................................11
2.1.5 Jenis Pajak ................................................................................12
2.1.6 Tata Cara Pemungutan Pajak................................................... 13
2.1.7 Timbulnya Utang Pajak ........................................................... 15
2.1.8 Berakhirnya Utang Pajak......................................................... 16
2.1.9 Tarif Pajak ................................................................................17
2.2 Ketentuan Umum dan Tata Cara Perpajakan
(UU No.28 Tahun 2007) ....................................................................19
2.3 Pajak Penghasilan (umum) ...............................................................28
2.3.1 Definisi .....................................................................................28
2.3.2 Dasar Hukum........................................................................... 28
2.3.3 Subjek Pajak .............................................................................28
2.3.4 Tidak Termasuk Subjek Pajak................................................. 30
2.3.5 Objek Pajak Penghasilan ..........................................................31
2.4 Pajak Penghasilan Pasal 21.............................................................. 34
2.4.1 Pemotong Pajak Penghasilan Pasal 21 ....................................34
2.4.2 Hak dan Kewajiban Pemotong Pajak .......................................35
2.4.3 Penerima Penghasilan (Wajib Pajak PPh Pasal 21) .................36
2.4.4 Penghasilan yang dipotong PPh Pasal 21 (Objek PPh 21) .......37
2.4.5 Menghitung Pajak Penghasilan 21 ...........................................37
2.4.6 Tata Cara Menghitung PPh Pasal 21 .......................................39
2.4.7 Tata Cara Perhitungan PPh Pasal 21 ........................................50
BAB III GAMBARAN UMUM PERUSAHAAN
3.1 Sejarah dan Perkembangan Perusahaan ............................................52
3.2 Visi dan Misi PT.PLN (Persero) Wilayah
Sumatera Barat Area Padang .............................................................56
3.3 Kewajiban Pegawai PT.PLN (Persero)............................................. 56
3.4 Budaya dan Moto PT.PLN (Persero) ................................................57
3.5 Kebijakan Mutu PT.PLN (Persero) Wilayah
Sumatera Barat Area Padang .............................................................58
3.6 Makna Logo PT.PLN (Persero) .........................................................59
BAB IV PEMBAHASAN
4.1 Pelaksanaan PPh Pasal 21 Pada PT.PLN (Persero)
Wilayah Sumatera Barat Area Padang.............................................. 61
4.1.1 Unsur-Unsur Perhitungan PPh Pasal 21
Pada PT.PLN (Persero) Wilayah Sumatera
Barat Area Padang ................................................................... 61
4.1.2 Penyetoran PPh Pasal 21 Pada PT.PLN (Persero)
Wilayah Sumatera Barat Area Padang .....................................63
4.1.3 Menyerahkan Bukti Potong atau Bukti Pungut
Kepada Wajib Pajak PT.PLN (Persero)
Wilayah Sumatera Barat Area Padang .....................................64
4.1.4 Pelaporan PPh Pasal 21 Pada PT.PLN (Persero)
Wilayah Sumatera Barat Area Padang .....................................64
4.1.5 Beberapa Contoh Penghitungan Pajak
PPh Pasal 21 padaPT.PLN (Persero)
Wilayah Sumatera Barat Area Padang .....................................66
BAB V
PENUTUP
5.1 Kesimpulan ........................................................................................75
5.2 Saran ..................................................................................................76
DAFTAR PUSTAKA
LAMPIRAN
DAFTAR TABEL
Tabel 1.1 Perubahan PTKP PMK No.162/PMK.011/2012 ......................................42
Tabel 1.2 Perhitungan PPh Pasal 21........................................................................ 50
Tabel 1.3 Perhitungan PPh Pasal 21 Atas Gaji Satu Tahun dan Bonus ...................67
Tabel 1.4 PPh Pasal 21 Atas Gaji Bulan Juni 2012................................................. 69
Tabel 1.5 PPh Pasal 21 Tahunan 2012 Pada Surat Pemberitahuan
Masa Desember ........................................................................................71