Mplementasi Kewajiban Perusahaan Terhadap Hak Karyawan Atas PPH Pasal 21 Yang Telah Dipotong Berdasarkan Perubahan Penghasilan Tindak Kena Pajak (PTKH) Tahun 2016 Di Kota Pekanbaru

Firmansyah, M. Agus (2021) Mplementasi Kewajiban Perusahaan Terhadap Hak Karyawan Atas PPH Pasal 21 Yang Telah Dipotong Berdasarkan Perubahan Penghasilan Tindak Kena Pajak (PTKH) Tahun 2016 Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The working relationship between the company and workers / laborers is based on a work agreement. The company as part of the business world has a reciprocal relationship with the state. Companies need a good business climate and facilities to support business activities, such as tax stimuli, while the state requires companies and employees to contribute to state funding in the form of tax payments. One of the tax stimuli provided by the state to individual taxpayers / employees is in the form of an increase in PTKP. In implementing this PTKP adjustment involves companies and employees on the legal basis of Law No. 13 of 2003 concerning Manpower and PMK number: PMK-101 / PMK.010 / 2016 dated 22 June 2016 concerning Adjustment of PTKP Amounts for Individual Taxpayers, in which case employees in the Company. The focus of this study is to analyze the implementation of company obligations to employees' rights to Income Tax Article 21 which has been deducted based on changes in 2016 non-taxable income (PTKP) in Pekanbaru City and the efforts that employees can take against companies that do not comply with applicable regulations. The author uses an empirical research method, by comparing the facts of the implementation of company obligations on Income Tax Article 21 with the applicable laws and regulations. The author uses primary data in the form of a questionnaire to a sample of companies in Pekanbaru City and interviews with KPP Pratama Pekanbaru Senapelan as the office administering companies in Pekanbaru City. The author also uses secondary data in the form of regulations, journals and other legal materials. From the results of the research analysis it can be concluded that the implementation of the company's obligations to PTKP Adjustment has been carried out properly as well as legal remedies that employees can take against companies that do not comply with the applicable regulations as stipulated in Law Number 2 of 2014 concerning Settlement of Industrial Relations Disputes. At the end of writing this thesis, the authors provide suggestions: first, to the Government in issuing regulations on taxation policies by observing the timeline (retroactive regulations) in the implementation of tax obligations so that it can be followed properly by companies, it is advisable to continue to supervise the implementation of company obligations and implementation. The Manpower Act that is in accordance with applicable legal provisions and has been implemented properly and can achieve the expected legal objectives. Second, to the company, carry out its obligations as appropriate so as to eliminate potential conflicts over employee rights so that industrial disputes between the company and employees can be avoided.

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