Analisis Dampak Perubahan PTKP Dalam Perhitungan Pph 21 Dan Implikasinya Bagi Wajib Pajak Pribadi dan Badan

Abstract

Non-taxable income (PTKP) is a deduction factor in the income tax calculation scheme. In accordance with PMK No.0101/PMK/2016, PTKP has increased, the final PPh rate according to PP No. 23/2018 has decreased from 15% to 0.5%, while the PPh rate for corporate taxpayers is still the same. The purpose of the study was to determine the impact of changes in PTKP on the amount of PPh 21 for WPOP and its implications for Corporate Income Tax for Corporate Taxpayers. This study uses illustrative data with several variations in income levels for each tax subject. The results showed that changes in PTKP resulted in a decrease in the amount of PPh 21 for WPOPs. At the income level of IDR 300 million PPh WPOP, which is lower than Corporate Taxpayer Income Tax, while at income above IDR 600 million, WPOP PPh will increase to be higher than Corporate Taxpayer. PPh for corporate taxpayers with a turnover of up to <Rp 50 billion is lower than the income tax for corporate taxpayers who have a turnover of Rp 50 billion even though the income is the same. This result can be a reference for tax subjects in tax management. The benefits for the government can be considered as a review of tax rate adjustments, in order to reach a balance point in the imposition of tax rates for both WPOP, certain entrepreneurs, and for corporate taxpayers.