Research Article
Calculation of Income Tax Article 21 for Permanent Employees Based on PMK Number 168 of 2023 and PER Number 16 of 2016
@INPROCEEDINGS{10.4108/eai.1-8-2024.2355134, author={Hendra Tanjung and Cica Septia Nengsih and Rida Nurazizah}, title={Calculation of Income Tax Article 21 for Permanent Employees Based on PMK Number 168 of 2023 and PER Number 16 of 2016}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={pmk 168 of 2023 per 16 of 2016 permanent employees income tax article 21}, doi={10.4108/eai.1-8-2024.2355134} }- Hendra Tanjung
Cica Septia Nengsih
Rida Nurazizah
Year: 2026
Calculation of Income Tax Article 21 for Permanent Employees Based on PMK Number 168 of 2023 and PER Number 16 of 2016
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2355134
Abstract
This research aims to investigate the differences between PMK Number 168 of 2023 and PER Number 16 of 2016 in calculating PPh Article 21 for Permanent Employees. The results of the literature review found that there are fundamental differences from the implementation of PMK Number 168 of 2023, namely in terms of the basis for imposition or deductions, the addition of zakat and donations as a deduction from gross income, and the use of effective rates and rates in article 17 paragraph 1a of the Income Tax Law. The implementation of PMK Number 168 of 2023 makes it easier or more practical to calculate PPh Article 21 for tax periods other than the last tax period. The results of the calculation simulation show that using the effective rate and the rate of article 17 paragraph 1a of the Income Tax Law is more profitable than just using the rate of article 17 paragraph 1a.
