Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis penerapan tunjangan pajak (tax allowance) serta membandingkan dampak tiga metode perhitungan Pajak Penghasilan (PPh) Pasal 21 terhadap beban perusahaan dan take-home pay karyawan di PT Agra Bumi Niaga. Penelitian menggunakan pendekatan deskriptif komparatif dengan data sekunder berupa laporan payroll dan laporan keuangan perusahaan tahun 2024, mencakup seluruh 121 karyawan sebagai objek penelitan melalui metode sensus. Simulasi dilakukan terhadap tiga metode, yaitu metode gross, metode net, dan metode gross-up, mengacu pada ketentuan PMK Nomor 168 Tahun 2023. Hasil penelitian menunjukkan bahwa metode gross-up yang saat ini diterapkan perusahaan menghasilkan beban tertinggi sebesar Rp6.827.840.736 sekaligus take-home pay karyawan tertinggi sebesar Rp6.739.816.379, sementara metode gross menghasilkan beban terendah sebesar Rp6.731.382.540. Ditinjau dari efisiensi fiskal, metode net merupakan pilihan paling tidak efisien karena PPh yang ditanggung perusahaan bersifat non-deductible sehingga tidak menghasilkan manfaat pengurangan pajak apapun. Meskipun perusahaan berada dalam kondisi rugi fiskal sehingga manfaat deductible belum dapat diwujudkan secara langsung di tahun berjalan, penelitian ini merekomendasikan agar perusahaan mempertahankan metode gross-up karena tambahan beban yang ditimbulkan tidak material terhadap skala operasi perusahaan, sementara keunggulannya mencakup take-home pay karyawan tertinggi, akumulasi tax loss carryforward yang lebih besar, serta kontinuitas kebijakan kompensasi yang sudah berjalan.


Kata Kunci: PPh Pasal 21, Tunjangan Pajak, Beban Perusahaan, Take-Home Pay.

This study aims to analyze the implementation of tax allowance and to compare the impact of three methods of calculating Income Tax (PPh) Article 21 on corporate expenses and employee take-home pay at PT Agra Bumi Niaga. The study employs a comparative descriptive approach using secondary data from the company's payroll reports and financial statements for the year 2024, covering all 121 employees as the object of analysis through a census method. Simulations were conducted for three methods, namely the gross method, the net method, and the gross-up method, in accordance with the provisions of Minister of Finance Regulation (PMK) Number 168 of 2023. The findings reveal that the gross-up method currently applied by the company generates the highest corporate expense of Rp6,827,840,736 while simultaneously producing the highest employee take-home pay of Rp6,739,816,379, whereas the gross method results in the lowest corporate expense of Rp6,731,382,540. In terms of fiscal efficiency, the net method represents the least efficient option as the income tax borne by the company is classified as non-deductible, thus yielding no tax reduction benefit whatsoever. Although the company is operating under a fiscal loss condition and the deductible benefit of the gross-up method cannot be realized directly in the current fiscal year, this study recommends that the company maintain the gross-up method, given that the additional expense incurred is immaterial relative to the company's scale of operations, while its advantages encompass the highest employee take-home pay, a larger accumulated tax loss carryforward capacity, and the continuity of an established compensation policy. Keywords: PPh Pasal 21, Tax Allowance, Corporate Expense, Take-Home Pay.