T A N G G A L : n.-L^ic/^ ANALISIS PERHITUNGAN PPh P A S A L 21 A T A S TUNJANGAN
H A R I R A Y A (THR) B E R D A S A R K A N P E R A T U R A N M E N T E R I K E U A N G A N NOMOR 252/PMK.03/2008 PADA
PT.HARAPAN M A K M U R P A L E M B A N G
S K R I P S I
O L E H :
Nama : E M A N U R C I L V I A N A N I M : 22 20W 279
UNIVERSITAS MUHMVfMADIYAH PALEMBANG
FAKULTAS EKONOMI
ANALISIS PERHITUNGAN PPh P A S A L 21 ATAS TUNJANGAN H A R I R A Y A (THR) B E R D A S A R K A N P E R A T U R A N M E N T E R I
K E U A N G A N NOMOR 252/PMK.03/2008 PADA PT.HARAPAN M A K M U R P A L E M B A N G
S K R I P S I
Untuk Memenuhi Salah Satu Persyaratan Memperoleh Gtlar Sarjana Ekonomi
O L E H :
Nama : E M A N U R C I L V I A N A N I M : 22 2008 279
UNIVERSITAS MUHAMMADIYAH PALEMBANG
FAKULTAS EKONOMI
S a y a y a n g b e r t a n d a t a n g a n d i b a w a h i n i :
N a m a : E M A N U R C I L V I A N A N i m : 2 2 2 0 0 8 2 7 9
P r o g r a m S t u d i : A k u n t a n s i
M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s s e n d i r i d e n g a n s u n g g u h - s u n g g u h d a n t i d a k a d a b a g i a n y a n g m e r u p a k a n p e n j i p l a k a n k a r y a o r a n g l a i n .
A p a b i l a d i k e m u d i a n h a r i t e r b u k t i b a h w a p e m y a t a a n i n i t i d a k b e n a r , m a k a s a y a s a n g g u p m e n e r i m a s a n k s i a p a p u n s e s u a i p e r a t u r a n y a n g b e r l a k u ,
P a l e m b a n g , I T F e b r u a r i 2 0 1 2 P e n u l i s
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: A N A U S I S P E R H I T U N G A N PPh P A S A L 21 A T A S TUNJANGAN H A R I R A Y A (THR) B E R D A S A R K A N P E R A T U R A N M E N T E R I K E U A N G A N NOMOR 252/PMK.03/2008 PADA PT.HARAPAN M A K M U R P A L E M B A N G .
: Ena Nor Cilviana : 22 2008279 : Ekonomi : Akuntansi : Perpajakao
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A s s a l a m u ' a l a i k u m W a r a h m a t u l l a h W a b a r o h k a t u h . . .
A l l i a m d u U U a h h i r o b b i ! A T a m i n , s e g a l a ( H i j i d a n s y u k u r k e h a d i r a t A l l a h S W T , p e n u l i s d a p a t m e n y e i e s a i k a n s k r i p s i i n i y a n g b e r j u d u l " A n a l i s i s P e r h i t u n g a n P P h P a s a l 2 1 A t a s T u n j a n g a n H a r i R a y a ( T H R ) B e r d a s a r k a n P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 P a d a P T . H a r a p a n M a k m u r P a l e m b a n g " y a n g m e r u p a k a n s a l a h s a t u s y a r a t d a l a m m e r a i h G e l a r S a r j a n a S t r a t a i ( S a t u ) F a k u i t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a i i P a l e m b a n g .
P e n u l i s U c a p k a n T e r i m a K a s i h k e p a d a S e m u a P i h a k , T e r u t a m a K e d u a O r a n g T u a , A y a h a n d a ( E d r i M a r t i n , . S . H ) d a n I b u n d a ( R o m a u l i . T ) , s e r t a S a u d a r a k u ( H a r r y A n d h i frawan & I s t r i ) y a n g s a n g a t k u c i n t a i d a n k u s a y a n g i y a n g t e l a h m e n d u k u n g s e c a r a m a t e r i a l m a u p u n s p i r i t u a l , d a n m e m b e r i k a n d o r o n g a n s e r t a s e m a n g a t k e p a d a p e n u l i s s e h i n g g a d a p a t m e n y e i e s a i k a n s k r i p s i i n i .
P e n u l i s j u g a m e n y a m p a i k a n t e r i m a k a s i l i k e p a d a B a p a k M . O r b a K u m i n a w a n , . S . E . , . S . H , . M . S i y a n g t e l a h m e m b i m b i n g d a n m e m b e r i k a n p e n g a r a h a n s e r t a s a r a n - s a r a n d e n g a n t u l u s d a n i k h l a s d a l a m m e n y e i e s a i k a n s k r i p s i i n i . S e l a i n i t u , d i s a m p a i k a n j u g a t e r i m a k a s i h k e p a d a p i l i a k - p i h a k y a n g t e l a h m e n g i z i n k a n , m e m b a n t u p e n u l i s d a l a m p e n y e l e s a i a n s t u d i d i F a k u i t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g :
1. B a p a k H . M . I d r i s , S E , M . S i s e l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i y a h p a l e m b a n g , b e s e r t a s t a f d a n k a r y a w a n / k a r y a w a t i .
3 . B p a k D r s . S u n a r d i , S E . M . S i d a n I b u W e l l y , S E . M . S i s e l a k u K e t u a J u n i s a n d a n S e k e r t a r i s J u r u s a n A k u n t a n s i F a k u i t a s E k o n o m i U n i v e r s i t a s M u l i a m m a d i y a h P a l e m b a n g .
4 . B a p a k M . O r b a K u m i n a w a n , . S . E . , . S . H , N l . S i S e l a k u P e m b i m b i n g A k a d e m i k .
5. B a p a k d a n I b u d o s e n s e r t a s t a f k a r y a w a n F a k u i t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
6 . P i m p i n a n , s t a f d a n k a i y a w a n P T . H a r a p a n M a k m u r P a l e m b a n g y a n g t e l a h m e m b e r i b a n t u a n d a t a m a u p u n k e t e r a n g a n d a l a m p r o s e s p e n u l i s a n s k i p s i i n i .
7 . S e s e o r a n g y a n g s e l a l u s e t i a m e m b e r i k a n s e m a n g a t d a n d o r o n g a n u n t u k k u . 8. T e m a n - T e m a n r e k a n s e p e r j u a n g a n a n ^ a t a n 2 0 0 8 ( T a t a T I i a X i n a , Y e t t i , & U m i ) . 9 . S a h a b a t K a r i b k u ( R i v a L B a n d > l a y a , S i l v i a , Z h a , T a m y , U l a n , W i ' ) .
1 0 . S e m u a p i h a k y a n g t i d a k d a p a t d i s e b u t k a n s a t u - p e r s a t u .
A k h i r k a t a , s e m o g a A l l a h S W T d a p a t m e l i m p a h k a n r a i u n a t - N y a k e p a d a k i t a s e m u a . D e n g a n s e g a l a k e r e n d a h a n h a t i p e n u l i s m e n y a m p a i k a n b a n y a k t e r i m a k a s i h k e p a d a s e m u a p i h a k y a n g t e l a h m e m b a n t u d a l a m m e n y e i e s a i k a n s k r i p s i i n i d a n s e m o g a s k i p s i i m ' d a p a t b e r m a n f a a t b a g i y a n g m e m b a c a n y a .
W a s s a l a m u ' a l a i k u m W a r a h m a t u l l a h W a b a r o h k a t u h . . . .
P a l e m b a n g , ^ I M a r e t 2 0 1 2 P e n u l i s
E m a N u r C i l v i a n a
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H A L A M A N J U D U L i H A L A M A N P E R N Y A T A A N B E B A S P L A G I A T i i
H A L A M A N P E N G E S A H A N i i i H A L A M A N P E R S E M B A H A N M O T T O i v
H A L A M A N P R A K A T A v H A L A M A N D A F T A R I S I v i i H A L A M A N D A F T A R T A B E L x H A L A M A N D A F T A R G A M B A R x i H A L A M A N D A F T A R L A M P I R A N x i i
A B S T R A K . x i i i B A B I P E N D A H U L U A N 1
A . L a t a r B e l a k a n g M a s a l a h 1 B . P e r u m u s a n M a s a l a h 5 C . T u j u a n P e n e l i t i a n 5 D . M a n f a a t P e n e l i t i a n 6 B A B n K A J I A N P U S T A K A 7
A . P e n e l i t i a n S e b e l u m n y a 7
B . L a n d a s a n T e o r i 8 1. P e n g e r t i a n P a j a k 8 2 . P a j a k P e n g h a s i l a n 9
a. P e n g e r t i a n P a j a k P e n g h a s i l a n 9 b . P e n g e r t i a n P a j a k P e n g h a s i l a n ( P P h ) P a s a l 2 1 9
a. S u b j e k P a j a k P P h P a s a l 2 1 1 0 b. O b j e k P a j a k P P h P a s a l 2 1 13 5. D a s a r P e n g e n a a n d a n P e m o t o n g a n P P h P a s a l 2 1 1 6
6 . P e n g u r a n g a n y a n g d i p e r o l e h d a l a m m e n g h i t u n g p e n g h a s i l a n
k e n a p a j a k P P h P a s a l 2 1 1 7 7 . B e s a m y a P T K P B e r d a s a r k a n P e r a t u r a n D i r e k t u r J e n d r a l
P a j a k N o m o r P E R - 5 7 / P J / 2 0 0 9 2 0 8. T a t a c a r a P e r h i t u n g a n d a n P e m o t o n g a n P P h p a s a l 2 1 a t a s
p e n g h a s i l a n t i d a k t e r a t u r 2 2 9 . T a r i f P e m o t o n g a n P P h p a s a l 2 1 b a g i p e n e r i m a p e n g h a s i l a n
y a n g t i d a k m e m i l i k i N o m o r P o k o k W a j i b P a j a k ( N P W P ) 2 3
1 0 . S a a t T e m t a n g P P h p a s a l 2 1 2 4 B A B m M E T O D E P E N E L I T U N 2 5
A . J e n i s P e n e l i t i a n 2 5 B . T e m p a t P e n e l i t i a n 2 6 C . O p e r a s i o n a l i s a s i V a r i a b e l 2 6 D . D a t a y a n g D i p e r l u k a n 2 6 E . T e k n i k P e n g u m p u l a n D a t a 2 7 F . A n a i i s i s D a t a d a n T e k n i k A n a l i s i s 2 8
a. A n a l i s i s D a t a 2 8 b . T e k n i k A n a l i s i s 2 9
B A B I V H A S I L P E N E L I T I A N D A N P E M B A H A S A N 3 0
A . H a s i l P e n e l i t i a n 3 0 1. S e j a r a h S i n g k a t B e r d i r i n y a P e r u s a h a a n 3 0
2 . S t r u k t u r O r g a m s a s i P e r u s a h a a n 3 2
3 . A k t i v i t a s P e r u s a h a a n 3 6 4 . P e r k e m b a n g a n K o n d i s i K e u a n g a n P e r u s a h a a n 3 7
5. K e b i j a k a n P T . H a r a p a n M a k m u r P a l e m b a n g d a l a m m e l a k u k a n
P e r h i t u n g a n P P h P a s a l 2 1 3 8 6 . P e n e r a p a n P e r h i t u n g a n P P h p a s a l 2 1 y a n g d i l a k u k a n
P T . H a r a p a n M a k m u r P a l e m b a n g 4 1
B . P e m b a h a s a n 4 2 B A B V S I M P U L A N D A N S A R A N P E N E L I T I A N 6 0
A . S i m p u l a n 6 0 B . S a r a n 6 1 D A F T A R P U S T A K A
L A M P I R A N - L A M P I R A N
Halaman
T a b e l I . l T a b e l D a f t a r G a j i B u l a n A g u s t u s 2 0 1 1 P T . H a r a p a n
M a k m u r 4 T a b e l 1.2 D a f t a r T H R B u l a n A g u s t u s T a h u n 2 0 1 1 P T . H a r a p a n
M a k m u r 4 T a b e l I I . 1 T a b e l P e n g h a s i l a n T i d a k K e n a P a j a k M e n u r u t P e r a t u r a n
D i r e k t u r J e n d r a l P a j a k N o m o r P E R - 5 7 / P J / 2 0 0 9 2 0 T a b e l I I . 2 T a b e l T a r i f P a j a k y a n g d i t e r a p k a n a t a s P e n g h a s i l a n
K e n a P a j a k O r a n g P r i b a d i d a l a m N e g e r i 2 1
T a b e l I I I . 1 O p e r a s i o n a l i s a s i V a r i a b e l 2 6 T a b e l I V . 2 D a f t a r K e n d a r a a n d a n P e r a l a t a n P T . H a r a p a n M a k m u r . 3 7
T a b e l I V 3 D a f t a r K a r y a w a n P T . H a r a p a n M a k m u r 4 0 T a b e l T V . 4 D a f t a r N P W P K a r y a w a n P T . H a r a p a n M a k m u r 4 1
T a b e l r V . 5 D a f t a r P e m o t o n g a n P P h p a s a l 2 1 a t a s P e n g h a s i l a n
T e r a t u r T u n j a n g a n H a r i R a y a T a h u n 2 0 1 1 5 9
D A F T A R G A M B A R
H a l a m a n
G a m b a r l V . l S t r u k t u r O r g a n i s a s i 3 3
H a l a m a n
L a m p i r a n 1 : S u r a t K e t e r a n g a n S e l e s a i R i s e t D a r i P T . H a r a p a n M a k m u r
P a l e m b a n g 6 3 L a m p i r a n 2 : S S P P T . H a r a p a n M a k m u r P a l e m b a n g 6 4
L a m p i r a n 3 : L a p o r a n L a b a R u g i d a n N e r a c a P T . H a r a p a n M a k m u r 6 5 L a m p i r a n 4 : D a f t a r G a j i d a n T u n j a n g a n P T . H a r a p a n M a k m u r 6 6 L a m p i r a n 5 : D a f t a r T u n j a n g a n H a r i R a y a P T . H a r a p a n M a k m u r 6 7 L a m p i r a n 6 : K a r t u A k t i v i t a s B i m b i n g a n U s u l a n P e n e l i t i a n 6 8
L a m p i r a n 7 : K a r t u A k t i v i t a s B i m b i n g a n S k r i p s i 6 9 L a m p i r a n 8 : S e r t i f i k a t L u l u s M e m b a c a A l - Q u r a n 7 0
L a m p i r a n 9 : B i o d a t a P e n u l i s 7 1
A B S T R A K
E m a N u r C i l v i a n a / 2 2 2 0 0 8 2 7 9 / 2 0 1 2 / A n a i i s i s P e r f i i t u n g a n P P h P a s a l 2 1 A t a s T u n j a n g a n H a r i R a y a ( T H R ) B e r d a s a r k a n P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 P a d a P T . H a r a p a n M a k m u r P a l e m b a n g / P e r p a j a k a n .
P e r u m u s a n m a s a l a h d a l a m p e n e l i t i a n i n i a d a l a h B e r a p a B e s a r P e r h i t u n g a n P P h P a s a l 2 1 a t a s T H R P a d a P T . H a r a p a n M a k m u r P a l e m b a n g . T u j u a n P e n e l i t i a n i n i a d a l a h u n t u k m e n g e t a h u i B e s a m y a P e r h i t u n g a n P P h P a s a l 2 1 a t a s T H R P a d a P T . H a r ^ j a n M a k m u r P a l e m b a n g .
P e n e l i t i a n i n i t e r m a s u k j e n i s p e n e l i t i a n K o m p a r a t i f , y a i t u p e n e l i t i a n y a n g d i l a k u k a n u n t u k m e m b a n d i n g k a n h a s i l p e r h i t u n g a n P P h P a s a l 2 1 a t a s T H R p e g a w a i t e t a p p a d a p i h a k p a j ^ d a n P T . H a r a p a n M a k m u r P a l e m b a n g . D a t a y a n g d i g u n a k a n a d a l a h d a t a p r i m e r d a n d a t a s e k u n d e r . T e k n i k p e n g u m p u l a n d a t a d a l a m p e n u l i s a n s k r i p s i i n i m e n g g u n a k a n m e t o d e w a w a n c a r a d a n d o k u m e n t a s i . M e t o d e a n a l i s i s y a n g d i g u n a k a n a d a l a h m e t o d e a n a l i s i s k u a l h a t i f d a n k u a n t i t a t i f . P e n e l i t i a n i n i b e r m a n f a a t b a g i P T . H a r ^ a n M a k m u r P a l e m b a n g s e b a g a i b a h a n m a s u k a n m e n g e n a i P e r h i t u n g a n P P h P a s a l 2 1 A t a s T H R , d a n m e m p e r b a i k i s i s t e m p e m o t o n g a n d a n P e r h i t u n g a n P a j a k P e n g h a s i l a n P a s a l 2 1 A t a s T H R d a l a m r a n g k a m e n t a a t i k e t e n t u a n d a l a m p e l a k s a n a a n p e r h i t u n g a n , p e m o t o n g a n , d a n p e n y e t o r a n p a j a k P e n g h a s i l a n 2 1 , s e r t a b e m a n f a a t b a g i a l m a m a t e r s e b a g a i b a h a n p e r t i m b ^ g a n p e n t i n g b a g i p e n e l i t i a n y a n g s e r u p a d i m a s a y a n g a k a n d a t a n g .
B e r d a s a r k a n h a s i l a n a l i s i s y a n g t e l a h d i l a k u k a n , d i p e r o l e h k e s i m p u l a n s e b a g a i b e r i k u t : B e s a m y a s e l i s i h p e r h i t u n g a n p a j a k p e n g h a s i l a n p a s a l 2 1 s e b e s a r R p l , 7 3 6 , 2 1 0 , 0 0 . T i d a k d i l a p o r k a n n y a T u n j a n g a n H a r i R a y a ( T H R ) t e r s e b u t k a r e n a k u r a n g n y a p e m a h a m a n t e n t a n g p e r p a j a k a n , P e r u s a h a a n m e n g a n g g a p b a h w a T u n j a n g a n t e r s e b u t t i d a k l a h d i m a s u k k a n k e d a l a m p e r h i t u n g a n p e n y e t o r a n p a j a k p e n g h a s i l a n p a s a l 2 1 . J u m l a h s e l i s i h p a j a k k u r a n g hayar t e r s e b u t m e m p a k a n P P h p a s a l 2 1 k u r a n g b a y a r P T . H a r a p a n M a k m u r P a l e m b a n g u n t u k T a h u n 2 0 1 1 .
B e r d a s a r k a n k e a d a a n t e r s e b u t m a k a p e n u l i s m e n y a r a n k a n k e p a d a P T . H a r a p a n M a k m u r P a l e m b a n g u n t u k t e t a p d a p a t m e m p e r t a h a n k a n k e p a t u h a n d i d a l a m m e l a k u k a n p e l a k s a n a a n p e m o t o n g a n P P h P a s a l 2 1 a t a s T i m j a n g a n H a r i R a y a ( T H R ) s e s u a i d e n g a n P e r a t u r a n y a n g t e l a h d i a t u r D i d a l a m P e r a t u r a n M e n t e r i k e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 , u n t u k m e n g h i n d a r i t e r k e n a s a n g s i a d m i n i s t r a s i a t a u p i d a n a .
Ema Nur Cilviana /22 2008 279/ 2012/ The Analysis of the Income Tax Calculation of the Article no 21 on Holiday Allowance based on the regulation of financial minister number 252/PMK.03/2008 at PT.Harapan Makmur
Palembang/Taxes.
The problem of this study was how m u c h the Income Tax Calculation of the Article no 21 on Holiday Allowance at PT.Harapan Makmur Palembang. The objective of this study was to find out the Income Tax Calculation of the Article no 21 on Holiday Allowance at PTHarapan Makmur Palembang.
This study used comparative research, to compare the result of the income tax calculation of the article no 21 on the holiday allowance of the tax permanent employees and PT.Harapan Makmur Palembang. The Data used in this study were primary and secondary data, the techniques of collecting data were using interview and documentation. Methods of analyzing the data were using qualitative and quantitative. The significances of this Study were for PTHarapan Makmur Palembang as an input about the income tax calculation of the article no 21 on holiday allowance to obey the regulation in calculation, reduction, and deposit of the income tax of the article no 21 and the alma mater as a source of information for further study.
Based on the analysis result, it showed that the difference of the income tax calculation of the article no 21 was Rpl, 736, 210,00. it was not reported due to the lack of understanding about tax, the company considered that the holiday allowance was not included in the income tax deposit calculation of the article no 21. The total difference of less payment of the income tax was the less payment income tax of the article no 21 at PT.Harapan Makmur Palembang in 2011.
Based on the condition, the writer would like to suggest PT.Harapan Makmur Palembang to keep the consistency towards the regulation in the reduction of the income tax state of the article no 21 on the holiday allowance based on the regulation of financial minister number 252/PMK. 03/2008, in order to avoid administrative or criminal sanctions.
Keywords: Permanent Employees and Income Tax of the article no 21.
BAB I
PENDAHULUAN
A. Latar Belakang Masalah
P a j a k y a n g d i k e n a l d i I n d o n e s i a s a a t i n i s a l a h s a t u n y a a d a l a h P a j a k P e n g h a s i l a n ( P P h ) P a s a l 2 1 , y a n g m e m i l i k i k o n t r i b u s i y a n g c u k u p b e s a r t e r h a d a p ) p e n e r i m a a n p a j a k y a n g m e r u p a k a n s u m b e r p e m a s u k a n b a g i p e m e r i n t a h s a a t i n i , P P h P a s a l 2 1 m e r u p a k a n P a j a k y a n g d i k e n a k a n t e r h a d a p s u b j e k p a j a k a t a s p e n g h a s i l a n y a n g d i t e r i m a b a g i o r a n g p r i b a d i / p e r s e o r a n g a n s e h u b u n g a n d e n g a n p e k e r j a a n j a s a d a n k e g i a t a n y a n g d i l a k u k a n w a j i b p a j a k o r a n g p r i b a d i y a n g d i t e r i m a / d i p e r o l e h s e l a m a s a t u t a h u n p a j a k . A d a p u n k e g i a t a n u s a h a , p r o f e s i a t a u p e k e r j a a n y a n g d i l a k u k a n o l e h s u b j e k p a j a k s e p a n j a n g m e n e r i m a a t a u m e m p e r o l e h p e n g h a s i l a n y a n g m e r u p a k a n o b j e k p a j a k p e n g h a s i l a n ( P P h ) a k a n d i k e n a k a n p a j a k p e n g h a s i l a n ( P P h ) .
P e m e r i n t a h t e l a h m e l a k u k a n e m p a t k a l i r e v i s i U n d a n g - u n d a n g y a n g m e n g a t u r t e n t a n g p a j a k p e n g h a s i l a n k h u s u s n y a p a j a k p e n g h a s i l a n p a s a l 2 1 , y a i t u U n d a n g - u n d a n g N o m o r 7 t a h u n 1 9 8 3 t e n t a n g p a j a k p e n g h a s i l a n , s e b a g a i m a n a t e l a h d i u b a h d e n g a n U n d a n g - u n d a n g N o . 1 0 t a h u n 1 9 9 4 t e n t a n g p a j a k p e n g h a s i l a n , U n d a n g - u n d a n g N o m o r 1 7 t a h u n 2 0 0 0 m e n g e n a i p a j a k p e n g h a s i l a n , d a n t e r a k h i r U n d a n g - u n d a n g N o m o r 3 6 T a h u n 2 0 0 8 t e n t a n g P a j a k P e n g h a s i l a n y a n g d i s a h k a n t a n g g a l 2 3 S e p t e m b e r 2 0 0 8 , d a n m u l a i d i b e r i a k u k a n s e j a k t a n g g a l 1 J a n u a r i 2 0 0 9 .
P e r a t u r a n M e n t e r i k e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 y a n g m e n g a t u r t e n t a n g p e t u n j u k p e l a k s a n a a n p e m o t o n g a n P a j a k A t a s P e n g h a s i l a n S e h u b u n g a n D e n g a n P e k e r j a a n , J a s a , D a n K e g i a t a n O r a n g P r i b a d i . P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 0 / P M K . 0 3 / 2 0 0 8 y a n g m e n g a t u r t e n t a n g B e s a m y a B i a y a J a b a t a n a t a u B i a y a P e n s i u n y a n g d a p a t D i k u r a n g k a n d a r i P e n g h a s i l a n B r u t o P e g a w a i T e t a p a t a u P e n s i u n a n , d a n P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 4 / P M K . 0 3 / 2 0 0 8 y a n g m e n g a t u r t e n t a n g P e n e t a p a n B a g i a n P e n g h a s i l a n S e h u b u n g a n d e n g a n P e k e r j a a n P e g a A v a i H a r i a n D a n M i n g g u a n S e r t a P e g a w a i T i d a k T e t a p L a i n n y a y a n g T i d a k d i k e n a k a n P e m o t o n g a n a t a s P a j a k P e n g h a s i l a n .
B e r d a s a r k a n k e p u t u s a n P e r a t u r a n D i r e k t u r J e n d r a l p a j a k N o m o r P E R - 5 7 / P J / 2 0 0 9 T e n t a n g P e r u b a h a n A t a s P e r a t u r a n D i r e k t u r J e n d e r a l P a j a k N o m o r P E R - 3 1 / P J / 2 0 0 9 T e n t a n g P e d o m a n T e k n i s T a t a C a r a P e m o t o n g a n , P e n y e t o r a n , d a n P e i a p o r a n P a j a k P e n g h a s i l a n P a s a l 2 1 s e h u b u n g a n d e n g a n P e k e r j a a n , J a s a , D a n K e g i a t a n O r a n g P r i b a d i , d a n t e n t a n g p a j a k p e n g h a s i l a n a t a s d i v i d e n y a n g d i t e r i m a a t a u d i p e r o l e h w a j i b p a j a k o r a n g p r i b a d i d a l a m n e g e r i , m a k a p e n u l i s i n g i n m e n g e t a h u i a p a k a h w a j i b p a j a k t e l a h m e l a k u k a n p e m o t o n g a n , p e n y e t o r a n , d a n p e i a p o r a n p a j a k p e n g h a s i l a n p a s a l 2 1 d a n t e l a h m e n t a a t i k e t e n t u a n t e r s e b u t . u n t u k i t u p e n u l i s m e n g a m b i l o b j e k p e n e l i t i a n p a d a P T . H a r a p a n M a k m u r P a l e m b a n g .
3
d a l a m m e n j a l a n k a n u s a h a n y a P T . H a r a p a n M a k m u r h a r u s m a m p u b e r s a i n g d e n g a n p e r u s a h a a n I a i n y a n g s e j e n i s . b a i k d a l a m h a l T e n d e r , m u t u p r o d u k y a n g d i p a k a i , d a n j a n g k a w a k t u y a n g d i t a r g e t k a n u n t u k m e n i i k i r k a n , m e r a n c a n g , s a m p a i p e m b a n g u n a n s e l e s a i .
S e t i a p t a h u n p a j a k a k a n d i h i t u n g d a n s e w a j i b n y a m e n y e t o r d a n m e n y a m p a i k a n S u r a t P e m b e r i t a h u a n T a h u n a n ( S P T ) P P h P a s a l 2 1 , d i r a a n a P e r u s a h a a n w a j i b m e l a k u k a n p e m o t o n g a n p e n g h a s i l a n y a n g d i t e r i m a k a r y a w a n d a n m e l a p o r k a n p e r h i t u n g a n P P h p a s a l 2 1 s e s u a i d e n g a n p e r a t u r a n y a n g b e r l a k u . P e n g h a s i l a n y a n g d i t e r i m a d a n d i p o t o n g P P h p a s a l 2 1 T e r h a d a p K a r y a w a n P T . H a r a p a n M a k m u r a n t a r a l a i n , G a j i p o k o k , T u n j a n g a n J a b a t a n , T u n j a n g a n M a k a n , d a n T u n j a n g a n T r a n s p o r t . s e l a i n d a r i i t u p e n g h a s i l a n y a n g d i t e r i m a s e c a r a t i d a k t e r a t u r , d a n u m u m n y a d i b e r i k a n s a t u k a l i s e t a h u n d a n h a r u s d i p e r h i t u n g k a n d a n d i p o t o n g P P h p a s a l 2 1 , s e p e r t i J a s a P r o d u k s i , t a n t i e m , g r a t i f i k a s i , b o n u s . B o n u s , p r e m i , d a n t u n j a n g a n k e a g a m a a n ( T H R ) .
Tabel L I
PT.Harapan Makmur Palembang Daftar Gaji Bulan Agustus 2011
No Nama Gaji Bruto
Sehulan Tunjangan Jabatan Penghasilan Bruto Sd>uJan Penghasilan Dikenakan Pajak
1 Marwan Z,SH 6.000.000 3.500.000 15.500.000 9.500.000
2 Syamsuri 3.000.000 1.500.000 7.500.000 4.500.000
3 Farok C.K,ST i.750.000 750.000 4.250.000 2.500.000
4 Finnansyah 3.000.000 1.500.000 7.500.000 4.500.000
5 Iwan Saputra 1.750.000 750.000 4.250.000 2,500.000
6 Sugiarti 3.000.000 1.500,000 7.500.000 4.500,000
7 Jay Ku^ma^SE 1.750.000 750.000 4.250.000 2.500.000
8 Marta S,ST 3.000.000 1.500.000 7.500.000 4.500.000
J U M L A H 23.250.000 11.750.000 58.250.000 35.000.000
Sumber: PT.Harapan Makmur ,2011
Tabel 1.2
PT.Harapan Makmur Palembang Daftar T H R Buian Agustus Tahun 2011
No Nama Besamya
Tunjangan
1 Marwan Zulkamain,SH 6.000.000
2 Syamsuri 3.000.000
3 Farok C.K, ST 1.750.000
4 Firmansyah 3.000.000
5 Iwan Saputra 1.750.000
6 Sugiarti 3.000.000
7 Jay Kusuma,SE 1.750.000
8 Marta Sapiitra,ST 3.000.000
J U M L A H 23.250.000
5
T H R y a n g d i p e r o l e h s e t i a p t a h u n n y a o l e h k a r y a w a n s e b e s a r g a j i s e b u l a n t i d a k d i c a t a t d a l a m g a j i k a r y a w a n , h a n y a d i c a t a t s e b a g a i b i a y a y a n g d i k e l u a r k a n o l e h p e r u s a h a a n y a n g d i a i o k a s i k a n k e b e b a n - b e b a n l a i n , s e h i n g g a T H R t i d a k d i p o t o n g P P h P a s a l 2 1 o l e h p e m b e r i k e r j a .
M e n u r u t d a f t a r p e r h i t u n g a n G a j i d a n T H R k a r y a w a n t e t a p P T . H a r a p a n M a k m u r P a l e m b a n g T a h u n 2 0 1 1 d i a t a s , t e r l i h a t j e l a s b a h w a y a n g t e r m a s u k d a l a m p e n g h a s i l a n d a n y a n g d i p o t o n g p a j a k h a n y a g a j i d a n t u n j a n g a n saja.
B e r d a s a r k a n u r a i a n d i a t a s , m a k a p e n u l i s t e r t a r i k u n t u k m e l a k u k a n P e n e l i t i a n d e n g a n M e n g a m b i l j u d u l " A n a l i s i s P e r h i t u n g a n P P h P a s a l 2 1 A t a s T u n j a n g a n H a r i R a y a ( T H R ) B e r d a s a r k a n P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 P a d a P T . H a r a p a n M a k m u r P a l e m b a n g " .
B. Perumusan Masalah
B e r d a s a r k a n u r a i a n d a n l a t a r b e l a k a n g d i a t a s , m a k a p e n u l i s m e r u m u s k a n p e n n a s a l a h a n y a n g m e n j a d i b a h a s a n d a l a m p e n e l i t i a n i n i a d a l a h : B e r a p a B e s a r P e r h i t u n g a n P P h p a s a l 2 1 a t a s T H R p a d a P T . H a r a p a n M a k m u r P a l e m b a n g ?
C . Tujuan Penelitian
B e r d a s a r k a n P e r u m u s a n m a s a l a h y a n g d i k e m u k a k a n d i a t a s , i n a k a t u j u a n d a l a m p e n e l i t i a n i n i a d a l a h :
D. Manfaat Penelitian
M a n f a a t y a n g d i h a r a p k a n d a r i p e n e l i t i a n i n i a d a l a h : 1 . B a g i P e n u l i s
U n t u k m e n a m b a h p e n g e t a h u a n y a n g b e r k e n a a n d e n g a n P a j a k P e n g h a s i l a n p a s a l 2 1 a t a s T H R .
2 . B a g i T e m p a t P e n e l i t i
S e b a g a i b a h a n m a s u k a n d a n p e r t i m b a n g a n y a n g m u n g k i n b e r m a n f a t d a l a m m e n g a t a s i p e n n a s a l a h a n t e r u t a m a y a n g b e r k a i t a n d e n g a n p e l a k s a n a a n p e m o t o n g a n P P h P a s a i 2 1 A t a s T u n j a n g a n H a r i R a y a ( T H R ) .
3 . B a g i P e n g e m b a n g a n A l m a m a t e r
B A B n
K A J I A N P U S T A K A
A . Kajian Pustaka
1. Penelitian Sebelumnya
P e n e l i t i a n s e b e l u m n y a b e i j u d u l P e l a k s a n a a n P e m o t o n g a n P P h p a s a l 2 1 A t a s T u n j a n g a n H a r i R a y a ( T H R ) P a d a P T J a s a M a s M u i i a P a l e m b a n g , y a n g T e l a h d i l a k u k a n o l e h I n d r a w a s i h ( 2 0 0 9 ) . P e n m m s a n m a s a l a h n y a a d a l a h B a g a i m a n a P e l a k s a n a a n P e m o t o n g a n P P h P a s a i 2 1 a t a s T H R m e n u r u t U n d a n g - U n d a n g N o . 1 7 T a h u n 2 0 0 0 . A d a p u n t u j u a n n y a a d a l a h u n t u k m e n g e t a h u i P e l a k s a n a a n P e m o t o n g a n P P h P a s a l 2 1 a t a s T H R m e n u r u t U n d a n g - U n d a n g N o . 1 7 T a h u n 2 0 0 0 . V a r i a b e l d a l a m p e n e l i t i a n i n i a d a l a h P P h P a s a l 2 1 d e n g a n I n d i k a t o r b e b a n d a n p e n g h a s i l a n , d a n m e n g g u n a k a n s k a l a u k u r P e n g h a s i l a n B r u t o , P e n g u r a n g a n , d a n P T K P . D a t a y a n g d i g u n a k a n a d a l a h d a t a p r i m e r d a n d a t a s e k u n d e r . s e r t a t e k n i k p e n g u m p u l a n d a t a b e r u p a w a w a n c a r a d a n d o k u m e n t a s i .
H a s i l P e n e l i t i a n m e n u n j u k k a n b a h w a d i d a l a m m e l a k u k a n p e r h i t u n g a n d a n p e m o t o n g a n p a j a k p e n g h a s i l a n p a s a l 2 1 u n t u k t a h u n p a j a k 2 0 0 0 , d a n p e r u s a h a a n s e l a k u p e m o t o n g p a j a k p e n g h a s i l a n p a s a l 2 1 , b e l u m m e l a k s a n a k a n k e w a j i b a n n y a s e s u a i d e n g a n k e t e n t u a n - k e t e n t u a n y a n g d i a m a n a t k a n d a l a m d a l a m U n d a n g - u n d a n g N o m o r 1 7 T a h u n 2 0 0 0 . P e r b e d a a n p e n e l i t i a n s e k a r a n g d e n g a n p e n e l i t i a n s e b e l u m n y a y a k n i p e n e l i t i a n s e k a r a n g b e r d a s a r k a n P e r a t u r a n M e n t e r i K e u a n g a n T a h u n 2 0 0 8
d a n P e n e l i t i a n s e b e l u m n y a b e r d a s a r k a n U n d a n g - u n d a n g N o m o r 1 7 T a h u n 2 0 0 0 y a n g m e m i l i k i p e r b e d a a n d a l a m k e t e n t u a n p e r h i t u n g a n n y a , s e d a n g k a n p e r s a m a a n n y a y a k n i s a m a - s a m a m e m b a h a s p e n n a s a l a h a n t e n t a n g t i d a k d i p u n g u t n y a P a j a k P e n g h a s i l a n 2 1 K a r y a w a n a t a s T u n j a n g a n H a r i R a y a .
Landasan Teori
a. Pengertian Pajak
M e n u r u t P r o f . D r . R o c h m a t S u m i t T o , S H d a l a m b u k u n y a D a s a r - D a s a r H u k u m d a n P a j a k P e n d a p a t a n M e n d e f i n i s i k a n , P a j a k s e b a g a i l u r a n R a k y a t k e p a d a k a s N e g a r a b e r d a s a r k a n U n d a n g - u n d a n g ( y a n g d a p a t d i p a k s a k a n ) d e n g a n t i d a k m e n d a p a t j a s a - j a s a t i m b a l ( k o n t r a - p r e s t a s i ) y a n g l a n g s u n g d a p a t d i t u n j u k k a n d a n y a n g d i g u n a k a n u n t u k m e m b a y a r p e n g e l u a r a n u m u m ( K e r r y P u r w o n o ; 2 0 1 0 : 7 ) .
S e s u a i d e n g a n P a s a l 1 a n g k a 1 U n d a n g - u n d a n g N o m o r 2 8 T a h u n 2 0 0 7 , p a j a k a d a l a h k o n t r i b u s i w a j i b k e p a d a N e g a r a y a n g t e r h u t a n g o l e h o r a n g p r i b a d i a t a u b a d a n y a n g b e r s i f a t m e m a k s a b e r d a s a r k a n U n d a n g u n d a n g d e n g a n t i d a k m e n d a p a t k a n i m b a l a n s e c a r a l a n g s u n g d a n d i -g u n a k a n u n t u k k e p e r l u a n N e -g a r a b a -g i s e b e s a r - b e s a m y a k e m a k m u r a n r a k y a t ,
9
b . P a j a k P e n g h a s i l a n
1 ) . P e n g e r t i a n P a j a k P e n g h a s i l a n
M e n u r u t U n d a n g - u n d a n g N o m o r 3 6 T a h u n 2 0 0 8 , P a j a k P e n g h a s i l a n a d a l a h p a j a k y a n g d i k e n a k a n t e r h a d a p S u b j e k p a j a k atas p e n g h a s i l a n y a n g d i t e r i m a a t a u d i p e r o l e h n y a d a l a m t a h u n p a j a k .
P a j a k P e n g h a s i l a n a d a l a h p a j a k y a n g d i k e n a k a n t e r h a d a p o r a n g p r i b a d i / p e r s e o r a n g a n d a n b a d a n , b e r k e n a a n d e n g a n p e n g h a s i l a n y a n g d i t e r i m a a t a u d i p e r o l e h n y a s e l a m a t a h u n p a j a k ( E t y R o c h a e t y d a n R a t i h
T r e s n a n t i ; 2 0 0 5 : 2 4 8 )
P a j a k p e n g h a s i l a n a d a l a h p a j a k y a n g d i k e n a k a n t e r h a d a p s u a t u p e n g h a s i l a n w a j i b p a j a k y a n g d i t e r i m a d a l a m t a h u n p a j a k .
2 ) . P e n g e r t i a n P a j a k P e n g h a s i l a n ( P P h ) P a s a l 2 1
P a j a k p e n g h a s i l a n pasal 2 1 a d a l a h p a j a k y a n g d i p o t o n g o l e h p e m b e r i k e r j a k e p a d a k a r y a w a n / k a r y a w a t i s e h u b u n g a n d e n g a n p e n g h a s i l a n d a n p e m b a y a r a n l a i n , d e n g a n n a m a d a n d a l a m b e n t u k a p a p u n sesuai d e n g a n k e t e n t u a n p e r p a j a k a n .
Pengertian Tunjangan Hari Raya (THR)
T u n j a n g a n H a r i R a y a m e r u p a k a n p e n g h a s i l a n y a n g t i d a k t e t a p / T e r a t u r d a n u m u m n y a d i b e r i k a n s e k a l i a l a m s e t a h u n . y a n g d i b e r i k a n s e c a r a T i d a k t e t a p setiap h a r i - h a r i b e s a r k e a g a m a a n . ( H e r r y P u r w o n o ; 2 0 1 0 : 1 3 1 ) .
T u n j a n g a n K e a g a m a a a n a d a l a h t u n j a n g a n y a n g d i b e r i k a n o l e h P e r u s a h a a n k e p a d a k a r y a w a n y a n g d i b e r i k a n m e n j e l a n g H a r i R a y a K e a g a m a a n ( T u n a s H a r i y u l i a n t o ; 2 0 0 2 : 1 5 9 ) .
T u n j a n g a n H a r i R a y a ( T H R ) A d a l a h T u n j a n g a n y a n g d i b e r i k a n p e r u s a h a a n k e p a d a k a r y a w a n d a l a m r a n g k a p e r a y a a n h a r i b e s a r k e a g a m a a n . Subjek Pajak dan Objek Pajak Penghasilan (PPh) Pasal 21
1). S u b j e k P a j a k P P h P a s a l 2 1
S u b j e k P a j a k P P h P a s a l 2 1 a d a l a h W a j i b P a j a k o r a n g p r i b a d i y a n g M e n e r i m a p e n g h a s i l a n s e h u b u n g a n d e n g a n p e k e r j a a n j a s a , d a n k e g i a t a n . a ) . M e n u r u t P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8
P a s a l 3 m e n g e n a i p e n e r i m a a n p e n g h a s i l a n y a n g d i p o t o n g P P h p a s a l 2 1 a d a l a h o r a n g p r i b a d i y a n g m e r u p a k a n :
11
J a b a t a n N e g r i a t a u B a d a n U s a h a M i l i k N e g a r a d a n B a d a n U s a h a M i l i k D a e r a h .
(2) . P e n e r i m a a n p e s a n g o n p e n s i u n a n a t a u u a n g m a n f a a t p e n s i u n , T u n j a n g a n h a r i t u a , a t a u j a m i n a n h a r i t u a , t e r m a s u k a h l i w a r i s n y a . ( 3 ) . B u k a n p e g a w a i y a n g m e n e r i m a a t a u m e m p e r o l e h p e n g h a s i l a n
s e h u b u n g a n d e n g a n p e k e r j a a n j a s a , a t a u k e g i a t a n . a n t a r a l a i n : (a) . T e n a g a a h l i y a n g m e l a k u k a n p e k e r j a a n b e b a s , y a n g t e r d i r i d a r i
p e n g a c a r a , a k u n t a n , a r s i t e k , k o n s u l t a n , n o t a r i s , p e n i l a i , d a n a k t u a r i s .
(b) . P e m a i n m u s i k , p e m b a w a a c a r a , p e n y a n y i , p e l a w a k , b i n t a n g f i l m b i n t a n g s i n e t r o n , b i n t a n g i k l a n , s u t r a d a r a , k r u film { f o t o m o d e l , p e r a g a w a n / p e r a g a w a t i , p e m a i n d r a m a , p e n a r i , p e m a h a t , p e l u k i s d a n s e n i m a n l a i n n y a } .
(c) . O l a h r a g a w a n .
(d) . P e n a s i h a t , pengajar, p e l a t i h , p e n c e r a m a h , p e n y u l u h , d a n M o d e r a t o r .
(e) . P e n g a r a n g , p e n e l i i i , p e n e r j e m a h .
( f ) . P e m b e r i j a s a d a l a m s e g a l a b i d a n g t e r m a s u k t e k n i k , k o m p u t e r d a n s i s t e m a p l i k a s i n y a , t e l e k o m u n i k a s i , e l e k t r o n i k a , f o t o g r a f i , e k o n o m i , d a n s o s i a l serta p e m b e r i j a s a t e r h a d a p s u a t u k e p a n i t i a a n .
(g) . A g e n i k i a n .
( i ) . P e m b a w a p p e s a n a n a t a u y a n g m e n e m u k a n l a n g g a n a n a t a u y a n g m e n j a d i p e r a n t a r a .
(j ) . P e t u g a s p e n j a j a b a r a n g d a g a n g a n . ( k ) . P e t u g a s d i n a s l u a r a s u r a n s i .
(1). D i s t r i b u t o r p e r u s a h a a n multilevel marketing, a t a u direct selling,dan k e g i a t a n s e j e n i s l a i n n y a .
( 4 ) . P e s e r t a k e g i a t a n y a n g m e n e r i m a a t a u m e m p e r o l e h p e n g h a s i l a n s e h u b u n g a n d e n g a n k e i k u t s e r t a a n n y a d a l a m s u a t u k e g i a t a n , a n t a r a l a i n m e l i p u t i :
( a ) . P e s e r t a p e r l o m b a a n d a l a m s e g a l a b i d a n g , a n t a r a I a i n p e r l o m b a a n o l a h raga, s e n i , k e t a n g k a s a n , i l m u p e n g e t a h u a n , t e g n o I o g i , d a n p e r l o m b a a n l a i r m y a .
( b ) . P e s e r t a rapat, k o n f r e n s i , s i d a n g , p e r t e m u a n , a t a u k u n j u n g a n k e r j a .
( c ) . P e s e r t a a t a u a n g g o t a d a l a m s u a t u k e p a n i t i a a n s e b a g a i p e n y e l e n g g a r a k e g i a t a n t e r t e n t u .
( d ) . P e s e r t a p e n d i d i k a n , p e l a t i h a n , d a n m a g a n g . ( e ) . P e s e r t a K e g i a t a n L a i n n y a .
2 ) . P e n g e c u a l i a n S u b j e k P P h 2 1
M e n u r u t P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 P a s a l 4 y a n g t i d a k t e r m a s u k d a l a m p e n g e r t i a n p e n e r i m a a n p e n g h a s i l a n y a n g d i p o t o n g P P h 2 1 a d a l a h :
13
n e g a r a a s i n g , d a n o r a n g - o r a n g y a n g d i p e r b a n t u k a n k e p a d a m e r e k a y a n g b e k e r j a p a d a d a n b e r t e m p a t t i n g g a l b e r s a m a m e r e k a , d e n g a n s y a r a t b u k a n w a r g a n e g a r a I n d o n e s i a d a n d i I n d o n e s i a t i d a k m e n e r i m a a t a u m e m p e r o l e h p e n g h a s i l a n l a i n d i l u a r j a b a t a n a t a u p e k e i j a a n n y a t e r s e b u t , s e r t a N e g a r a y a n g b e r s a n g k u t a n m e m b e r i k a n p e r l a k u a n t i m b a l b a l i k .
b ) . P e j a b a t p e r w a k i l a n o r g a n i s a s i i n t e m a s i o n a l s e b a g a i m a n a d i m a k s u d d a l a m p a s a l 3 a y a t ( 1 ) h u r u f c U n d a n g - u n d a n g P a j a k P e n g h a s i l a n , y a n g t e l a h d i t e t a p k a n o l e h m e n t e r i k e u a n g a n d e n g a n s y a r a t b u k a n w a r g a n e g a r a I n d o n e s i a d a n t i d a k m e n j a l a n k a n u s a h a a t a u k e g i a t a n a t a u p e k e r j a a n l a i n u n t u k m e m p e r o l e h p e n g h a s i l a n d r i I n d o n e s i a .
2 ) . O b j e k P P h P a s a l 2 1
Y a n g M e n j a d i O b j e k P P h p a s a l 2 1 a d a l a h P e n g h a s i l a n , y a i t u s e t i a p T a m b a h a n k e m a m p u a n e k o n o m i s y a n g d i t e r i m a a t a u d i p e r o l e h W a j i b
p a j a k , y a n g d a p a t d i p a k a i u n t u k k o n s u m s i a t a u u n t u k m e n a m b a h k e k a y a a n W a j i b p:-«jak y a n g b e r s a n g k u t a n d e n g a n n a m a d a n d a l a m b e n t u k a p a p u n .
a ) . M e n u r u t P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 p a s a l 5 a y a t ( 1 ) d a n a y a t ( 2 ) .
(a) . P e n g h a s i l a n y a n g d i t e r i m a a t a u d i p e r o l e h o l e h p e g a w a i t e t a p , b a i k B e r u p a p e n g h a s i l a n y a n g b e r s i f a t t e r a t u r m a u p u n t i d a k t e r a t u r .
( b ) . P e n g h a s i l a n y a n g d i t e r i m a a t a u d i p e r o l e h p e n e r i m a p e n s i u n secara t e r a t u r b e r u p a u a n g p e n s i u n a t a u p e n g h a s i l a n s e j e n i s n y a .
( c ) . P e n g h a s i l a n s e h u b u n g a n d e n g a n p e m u t u s a n h u b u n g a n k e r j a d a n P e n g h a s i l a n s e h u b u n g a n d e n g a n p e n s i u n y a n g d i t e r i m a s e c a r a s e k a l i g u s b e r u p a u a n g p e s a n g o n , u a n g m a n f a a t p e n s i u n , t u n j a n g a n h a r i t u a a t a u j a m i n a n h a r i t u a , d a n p e m b a y a r a n l a i n s e j e n i s .
( d ) . P e n g h a s i l a n p e g a w a i t i d a k t e t a p a t a u t e n a g a k e r j a lepas, b e r u p a u p a h h a r i a n , u p a h m i n g g u a n , u p a h s a t u a n , u p a h b o r o n g a n a t a u u p a h y a n g d i b a y a r k a n secara b u l a n a n .
( e ) . I m b a l a n k e p a d a b u k a n p e g a w a i , a n t a r a l a i n b e r u p a h o n o r a r i u m , fee, k o m i s i , d a n i m b a l a n s e j e n i s n y a d e n g a n n a m a d a n d a l a m b e n t u k a p a p u n s e b a g a i i m b a l a n s e h u b u n g a n d e n g a n p e k e r j a a n , j a s a , d a n k e g i a t a n y a n g d i l a k u k a n .
15
( 2 ) . P e n g h a s i l a n y a n g d i p o t o n g P P h P a s a l 2 1 s e b a g a i m a n a d i m a k s u d p a d a a y a t ( 1 ) t e r m a s u k p u l a p e n e r i m a a n d a l a m b e n t u k n a t u r a d a n / a t a u k e n i k m a t a n l a i n n y a d e n g a n n a m a d a n d a l a m b e n t u k a p a p u n y a n g d i b e r i k a n o l e h :
( a ) . B u k a n W a j i b P a j a k .
( b ) . W a j i b P a j a k y a n g d i k e n a k a n P a j a k p e n g h a s i l a n y a n g b e r s i f a t f i n a l a t a u .
( c ) . W a j i b P a j a k y a n g d i k e n a k a n P a j a k P e n g h a s i l a n b e r d a s a r k a n n o r m a p e n g h i t u n g a n k h u s u s {deemedprofit).
b ) . P e n g e c u a l i a n O b j e k P P h 2 1
Y a n g T i d a k t e r m a s u k d a l a m p e n g e r t i a n p e n g h a s i l a n y a n g d i p o t o n g P P h P a s a l 2 1 M e n u r u t P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 O 0 8 pasal 8 a d a l a h :
( 1 ) . P e m b a y a r a n m a n f a a t a t a u s a n t u n a n a s u r a n s i d r i p e r u s a h a a n a s u r a n s i s e h u b u n g a n d e n g a n a s u r a n s i k e s e h a t a n , a s u r a n s i k e c e l a k a a n , a s u r a n s i J i w a , a s u r a n s i d w i g u n a , d a n a s u r a n s i b e a s i s w a ,
( 2 ) .Penet i m a a n d a l a m b e n t u k n a t u r a d a n / a t a u k e n i k m a t a n d a l a m b e n t u k a p a p u n y a n g d i b e r i k a n o l e h W a j i b P a j a k a t a u p e m e r i n t a h , k e c u a l i p e n g h a s i l a n s e b a g a i m a n a d i m a k s u d a l a m P a s a l 5 a y a t ( 2 ) .
( 4 ) . Z a k a t y a n g d i t e r i m a o l e h o r a n g p r i b a d i y a n g b e r h a k d a r i b a d a n a t a u l e m b a g a a m i l z a k a t y a n g d i b e n t u k a t a u d i s a h k a n o l e h p e m e r i n t a h a t a u s u m b a n g a n k e a g a m a a n y a n g s i f a t n y a w a j i b , b a g i p e m e l u k a g a m a y a n g d i a k u i d i I n d o n e s i a y a n g d i t e r i m a o l e h o r a n g p r i b a d i y a n g b e r h a k d a r i l e m b a g a k e a g a m a a n y a n g d i b e n t u k a t a u d i s a h k a n o l e h p e m e r i n t a h s e p a n j a n g t i d a k a d a h u b u n g a n d e n g a n u s a h a , p e k e r j a a n , k e p e m i l i k a n , a t a u p e n g u a s a a n d i a n t a r a p i h a k -p i h a k y a n g b e r s a n g k u t n
( 5 ) . B e a s i s w a s e b a g a i m a n a d i m a k s u d d a l a m P a s a l 4 a y a t ( 3 ) h u r u f 1 U n d a n g - U n d a n g P a j a k P e n g h a s i l a n . P a j a k P e n g h a s i l a n y a n g d i t a n g g u l a n g i o l e h p e m b e r i k e r j a , t e r m a s u k y a n g d i t a n g g u n g o l e h p e m e r i n t a h , m e r u p a k a n . p e n e r i m a a n d a l a m b e n t u k k e n i k m a t a n .
Dasar Pengenaan dan Pemotongan PPh Pasal 2 1
D a s a r p e n g e n a a n d a n p e m o t o n g a P P h P a s a l 21 m e n u r u t P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 a d a l a h s e b a g a i b e r i k u t :
I ) . P e n g h a s i l a n K e n a P a j a k y a n g b e r l a k u b a g i : a) . P e g a w a i T e t a p .
b ) . P e n e r i m a p e n s i u n b e r k a l a .
1 7
d ) . B u k a n p e g a w a i s e b a g a i m a n a d i m a k s u d d a l a m P a s a l 3 h u r u f c s e l a i n t e n a g a a h l i , y a n g m e n e r i m a i m b a l a n y a n g b e r s i f a t b e r k e s i n a m b u n g n 2 ) . J u m l a h p e n g h a s i l a n y a n g m e l e b i h i R p l 5 0 . 0 0 0 , 0 0 ( s e r a t u s l i m a p u l u h
r i b u s e h a r i , y a n g b e r l a k u b a g i p e g a w a i t i d a k t e t a p y a n g m e n e r i m a u p a h h a r i a n , u p a h m i n g g u a n , u p a h s a t u a n a t a u u p a h b o r o n g a n , s e p a n j a n g p e n g h a s i l a n k u m u l a t i f y a n g d i t e r i m a d a l a m 1 ( s a t u ) b u l a n
k a l e n d e r b e l u m m e l e b i h i R p 1 . 3 2 0 . 0 0 0 , 0 0 ( s a t u j u t a t i g a r a t u s d u a p u l u h r i b u r u p i a h ) .
3 ) . 5 0 % ( l i m a p u l u h p e r s e n ) d a r i J u m l a h p e n g h a s i l a n b r u t o y a n g b e r l a k u b a g i t e n a g a a h l i y a n g m e l a k u k a n p e k e r j a a n bebas s e b a g a i m a n a d i m a k s u d d a l a m P a s a l 3 h u r u f c a n g k a l .
4 ) . J u m l a h p e n g h a s i l a n b r u t o , y a n g b e r l a k u b a g i p e n e r i m a p e n g h a s i l a n s e l a i n p e n e r i m a p e n g h a s i l a n .
Pengurangan yang diperoleh dalam menghitung Penghasilan kena PajakPPh pasal21
M e n u r u t P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 t e n t a n g P e d o m a n T e k n i s T a t a C a r a P e m o t o n g a n , P e n y e t o r a n , d a n P e i a p o r a n P P h P a s a l 2 1 , P e n g u r a n g a n y a n g d i p e r o l e h d a l a m m e n g h i t u n g p e n g h a s i l a n k e n a P a j a k P P h p a s a l 2 1 a d a l a h s e b a g a i b e r i k u t :
2 ) . P e n g h a s i l a n K e n a P a j a k s e b a g a i m a n a d i m a k s u d d a l a m P a s a l 9 a y a t ( 1 ) h u r u f a a d a l a h s e b a g a i b e r i k u t :
a ) . B a g i p e g a w a i t e t a p d a n p e n e r i m a p e n s i u n b e r k a l a , sebesar p e n g h a s i l a n n e t o d i k u r a n g i P e n g h a s i l a n T i d a k K e n a P a j a k ( P T K P ) . b ) . B a g i p e g a w a i t i d a k tetap,sebesar p e n g h a s i l a n b r u t o d k u r a n g i P T K P c ) . B a g i b u k a n p e g a w a i , sebesar p e n g h a s i l a n b r u t o d i k u r a n g i P T K P
y a n g d i h i t u n g s e c a r a b u l a n a n .
3) . B e s a m y a p e n g h a s i l a n n e t o b a g i p e g a w a i t e t a p y a n g d i p o t o n g P P h P a s a l 2 1 a d a l a h j u m l a h s e l u r u h p e n g h a s i l a n b r u t o d i k u r a n g i d e n g a n :
a ) . B i a y a j a b a t a n , sebesar 5 % ( l i m a p e r s e n ) d a r i p e n g h a s i l a n b m t o , s e t i n g g i - t i n g g i n y a R p 5 0 0 . 0 0 0 , 0 0 ( i i m a r a t u s r i b u m p i a h ) s e b u l a n a t a u R p 6 . 0 0 0 . 0 0 0 , 0 0 ( e n a m j u t a m p i a h ) s e t a h u n .
b ) . I u r a n y a n g t e r k a i t d e n g a n g a j i y a n g d i b a y a r o l e h p e g a w a i k e p a d a d a n a p e n s i u n y a n g p e n d i r i a n n y a t e l a h d i s a h k a n o l e h M e n t e r i K e u a n g a n a t a u b a d a n p e n y e l e n g g a r a a t a u t u n j a n g a n h a r i t u a a t a u j a m i n a n h a r i t u a a n g d i p e r s a m a k a n d e n g a n d a n a p e n s i u n y a n g
P e n d i r i a n n y a t e l a h d i s a h k a n o l e h M e n t e r i K e u a n g a n .
19
5 ) . D a l a m h a l b u k a n p e g a w a i s e b a g a i m a n a d i m a k s u d d a l a m P a s a l 3 h u r u f c, s e l a i n t e n a g a a h l i m e m b e r i k a n j a s a k e p a d a P e m o t o n g P P h pasal 2 1 : a ) . M e m p e k e r j a k a n o r a n g l a i n s e b a g a i p e g a w a i n y a m a k a b e s a m y a
J u m l a h p e n g h a s i l a n b m t o s e b a g a i m a n a d i m a k s u d p a d a a y a t ( 1 ) a d a l a h sebesar j u m l a h p e m b a y a r a n t e l a h d i k u r a n g i d e n g a n b a g i a n g a j i a t a u p a d a d i r i p e g a w a i y a n g d i p e k e r j a k a n t e r s e b u t , k e c u a l i a p a b i l a d a l a m k o n t r a k / p e r j a n j i a n t i d a k d a p a t d i p i s a h k a n b a g i a n G a j i a t a u u p a h d a r i p e g a w a i y a n g d i p e k e r j a k a n t e r s e b u t m a k a b e s a m y a e n g h a s i l a n b m t o t e r s e b u t a d a l a h sebesar j u m l a h y a n g d i b a y a r k a n .
b ) . M e l a k u k a n p e n y e r a h a n m a t e r i a l a t a u b a r a n g m a k a b e s a m y a J u m l a h P e n g h a s i l a n b m t o s e b a g a i m a n a d i m a k s u d p a d a a y a t ( 1 ) h a n y a atas p e m b e r i a n h a n y a atas p e m b e r i a n j a s a n y a s a j a , k e c u a l i a p a b i l a d a l a m k o n t r a k / p e r j a n j i a n t i d a k d a p a t d i p i s a h k a n a n t a r a p e m b e r i a n j a s a d e n g a n m a t e r i a l a t a u b a r a n g , m a k a b e s a m y a p e n g h a s i l a n t e r s e b u t t e r m a s u k p e m b e r i a n j a s a d a n m a t e r i a l a t a u b a r a n g .
g . B e s a r n y a P T K P B e r d a s a r k a n P e r a t u r a n D i r e k t u r J e n d r a l p a j a k N o m o r P E R - 5 7 / P J / 2 0 0 9 .
1). B e r i k u t T a b e l P e n g h a s i l a n T i d a k k e n a p a j a k p e r t a h u n d a n p e r b u l a n : T a b e l I I . l
P e n g h a s i l a n T i d a k K e n a P a j a k M e n u r u t P e r a t u r a n D i r e k t u r J e n d r a l P a j a k
N o m o r P E R - 5 7 / P J / 2 0 0 9
Keterangan
Setahun
Sebulan
a . U n t u k D i r i P e g a w a i R p l 5 . 8 4 0 . 0 0 0 , 0 0 R p l . 3 2 0 . 0 0 0 , 0 0
b. T a m b a h a n u n t u k p e g a w a i k a w i n R p l . 3 2 0 . 0 0 0 , 0 0 R p l 1 0 . 0 0 0 , 0 0 c . T a m b a h a n u n t u k s e t i a p a n g g o t a
k e l u a r g a s e d a r a h d a n k e l u a r g a s e m e n d a d a l a m g a r i s k e t u r u n a n l u r u s , s e r t a a n a k a n g k a t y a n g m e n j a d i t a n g g u n g a n s e p e n u h n y a , p a l i n g b a n y a k 3 o r a n g s e t i a p k e l u a r g a
R p l . 3 2 0 . 0 0 0 , 0 0 R p l 1 0 . 0 0 0 , 0 0
2 ) . D a l a m h a l k a r y a w a t i k a w i n , P T K P y a n g d i k u r a n g k a n a d a l a h h a n y a u n t u k d i r i n y a s e n d i r i , d a n d a l a m h a l i d a k k a w i n p e n g u r a n g a n P T K P s e l a i n u n t u k d i r i n y a s e n d i r i d i t a m b a h d e n g a n P T K P u n t u k k e l u a r g a y a n g m e n j a d i t a n g g u n g a n s e p e n u h n y a .
3 ) B a g i k a r y a w a t i y a n g m e n u n j u k k a n k e t e r a n g a n t e r t u l i s d a r i P e m e r i n t a h
2 1
4 ) . P T K P d i t e n t u k a n b e r d a s a r k a n k e a d a a n p a d a a w a l t a h u n t a k w i m .
5 ) . B a g i p e g a w a i y a n g b a r u d a t a n g d a n m e n e t a p d i I n d o n e s i a d a l a m b a g i a n t a h u n t a k w i m , b e s a m y a P T K P t e r s e b u t d i h i t u n g b e r d a s a r k a n k e a d a a n p a d a a w a l b u l a n d a r i b a g i a n t a h u n t a k w i m y a n g b e r s a n g k u t a n .
h . T a r i f P e m o t o n g a n P a j a k d a n P e n e r a p a n n y a
M e n u r u t U n d a n g - U n d a n g N o m o r 3 6 T a h u n 2 0 0 8 p a s a l 1 7 , t a r i f p a j a k y a n g d i t e r a p k a n a t a s p e n g h a s i l a n k e n a p a j a k a d a l a h :
T a b e l I I . 2
T a r i f P a j a k Y a n g D i t e r a p k a n A t a s P e n g h a s i l a n K e n a P a j a k O r a n g P r i b a d i D a l a m N e g e r i
L a p i s a n P e n g h a s i l a n K e n a P a j a k T a r i f P a j a k S a m p a i D e n g a n R p 5 0 . 0 0 0 . 0 0 0 , 0 0 ( L i m a
P u l u h J u t a R u p i a h )
5 % ( l i m a p e r s e n ) D i atas R p 5 0 . 0 0 0 . 0 0 0 , 0 0
( l i m a p u l u h j u t a r u p i a h ) s a m p a i d e n g a n R p 2 5 0 . 0 0 0 . 0 0 0 , 0 0 ( d u a r a t u s l i m a p u l u h j u t a r u p i a h )
1 5 % ( l i m a b e l a s
p e r s e n )
D i a t a s R p 2 5 0 . 0 0 0 . 0 0 0 , 0 0
( d u a r a t u s l i m a p u l u h j u t a r u p i a h ) s a m p a i d e n g a n R p 5 0 0 . 0 0 0 . 0 0 0 , 0 0 ( l i m a r a t u s j u t a r u p i a h )
2 5 % ( d u a p u l u h
l i m a p e r s e n ) D i a t a s R p 5 0 0 . 0 0 0 . 0 0 0 , 0 0 ( l i m a r a t u s
j u t a r u p i a h )
3 0 % ( t i g a p u l u h
p e r s e n )
Tata Cara Perhitungan dan Pemotongan PPh pasal 21 atas penghasilan
Tidak Teratur.
1 ) . A p a b i l a k e p a d a k a r y a w a n d i b e r i k a n p e n g h a s i l a n y a n g d i t e r i m a a t a u d i p e r o l e h secara t i d a k t e r a t u r y a n g b e r u p a j a s a p r o d u k s i , t a n t i e m , g r a t i f i k a s i t u n j a n g a n c u t i , t u n j a n g a n h a r i r a y a , t u n j a n g a n t a h u n b a r u , b o n u s , p r e m i t a h u n a n , d a n p e n g h a s i l a n s e j e n i s l a i n n y a y a n g t i d a k t e t a p d i p o t o n g m e n u r u t p e t u n j u k p e t u n j u k b e r i k u t :
a ) . D i h i t u n g P P h p a s a l 2 1 atas p e n g h a s i l a n t e r a t u r y a n g d i s e t a h u n k a n d i t a m b a h d e n g a n p e n g h a s i l a n t i d a k t e r a t u r b e r u p a T H R , t a n t i e m J a s a p r o d u k s i , d a n s e b a g a i n y a .
b ) . D i h i t u n g P P h p a s a l 2 1 atas p e n g h a s i l a n t e r a t u r y a n g d i s e t a h u n k a n t a n p a T H R , T a n t i e m J a s a p r o d u k s i , d a n s e b a g a i n y a .
c ) . S e l i s i h a n t a r a P P h pasal 2 1 atas p e n g h a s i l a n t i d a k t e r a t u r b e r u p a T H R , t a n t i e m J a s a p r o d u k s i , d a n s e b a g a i n y a .
2 ) . D a l a m h a l p e n e r i m a a n p e n g h a s i l a n t e r s e b u t p a d a a n g k a I m a n t a n p e g a w a i m a k a , P P h pasal 2 1 d i h i t u n g m e n e r a p k a n t a r i f f U n d a n g - u n d a n g N o . 3 6 t a h u n 2 0 0 8 atas j u m l a h p e n g h a s i l a n b r u t o .
3 ) . U n t u k p e r u s a h a a n y a n g t e r m a s u k p r o g r a m j a m s o s t e k , p r e m i a s u r a n s i , k e c e l a k a a n k e r j a m e r u p a k a n p e n g h a s i l a n b a g i p e g a w a i .
23
y a n g d i b a y a r t a n p a m e m p e r l i h a t k a n p e n g h a s i l a n p e s e r t a y a n g b e r s a n g k u t a n .
j . Tarif Pemotongan PPh Pasal 21 Bagi Peuerima Penghasilan yang tidak
mempunyai Nomor Pokok Wajib Pajak (NPWP).
B a g i P e n e r i m a P e n g h a s i l a n y a n g t i d a k m e m p u n y a i N P W P m e n u r u t P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 2 5 2 / P M K . 0 3 / 2 0 0 8 :
1) B a g i P e n e r i m a P e n g h a s i l a n y a n g d i p o t o n g P P h P a s a l 2 1 y a n g t i d a k m e m i l i k i N P W P , d i k e n a k a n p e m o t o n g a n P P h P a s a l 2 1 d e n g a n t a r i f l e b i h t i n g g i 1 2 % ( D u a P u l u h P e r s e n ) d a r i p a d a t a r i f y a n g d i t e r a p k a n t e r h a d a p W a j i b P a j a k y a n g m e m i l i k i N P W P .
2 ) J u m l a h P P h p a s a l 2 1 y a n g h a r u s d i P o t o n g s e b a g a i m a n a y a n g d i m a k s u d p a d a a y a t ( l ) a d a l a h sebesar 1 2 0 % ( s e r a t u s d u a p u l u h p e r s e n ) d a r i j u m l a h P P h p a s a l 2 1 y a n g s e h a r u s n y a d i p o t o n g d a l a m h a l y a n g b e r s a n g k u t a n m e m i l i k i N P W P .
3 ) P e m o t o n g a n P P h P a s a l 2 q s e b g a i m a n a d i m a k s u d p a d a a y a t ( 1 ) h a n y a b e r l a k u u n t u k p e m o t o n g a n P P h P a s a l 2 1 y a n g b e r s i f a t F i n a l .
d e n g a n P P h pasal 2 1 y a n g t e r u t a n g u n t u k b u l a n s e l a n j u t n y a s e t e l a h m e m i l i k i N P W P .
k. Saat Terhutang PPh pasal 21
S a a t T e r h u t a n g P P h Pasa! 2 1 M e n u r u t P e r a t u r a n D i r e k t u r J e n d r a l p a j a k N o m o r P E R - 5 7 / P J / 2 0 0 9 a d a l a h :
1) . P P h P a s a l 2 1 t e r u t a n g b a g i P e n e r i m a P e n g h a s i l a n p a d a saat d i l a k u k a n p e m b a y a r a n a t a u p a d a saat t e r u t a n g n y a p e n g h a s i l a n y a n g b e r s a n g k u t a n . 2 ) . P P h P a s a l 21 t e r u t a n g b a g i P e m o t o n g P P h P a s a l 2 1 u n t u k setiap m a s a
p a j a k .
BAB I I I
M E T O D E P E N E L I T I A N
A. Jenis Penelitian
J e n i s P e n e l i t i a n m e n u r u t S u g i y o n o ( 2 0 0 6 : 1 1 ) , d i t i n j a u d a r i t i n g k a t E k s p l a n a s i n y a a d a 3 m a c a m , y a i t u :
1 . P e n e l i t i a n D e s k r i p t i f , y a i t u p e n e l i t i a n y a n g d i l a k u k a n u n t u k m e n g e t a h u i n i l a i V a r i a b e l m a n d i r i , b a i k s a t u v a r i a b e l a t a u l e b i h ( i n d e p e n d e n ) t a n p a m e m b u a n g p e r b a n d i n g a n , a t a u m e n g h u b u n g k a n a n t a r a v a r i a b e l s a t u d e n g a n v a r i a b e l y a n g l a i n .
2 . P e n e l i t i a n K o m p a r a t i f , y a i t u p e n e l i t i a n y a n g b e r s i f a t m e m b a n d i n g k a n ,
y a n g V a r i a b e l n y a m a s i h s a m a d e n g a n p e n e l i t i a n m a n d i r i t e t a p i s a m p e l y a n g l e b i h d a r i s a t u , a t a u d a l a m w a k t u y a n g b e r b e d a .
3 . P e n e l i t i a n A s o s i a t i f a t a u h u b u n g a n , m e r u p a k a n p e n e l i t i a n y a n g b e r t u j u a n u n t u k m e n g e t a h u i h u b u n g a n a n t a r a d u a v a r i a b e l a t a u l e b i h .
J e n i s P e n e l i t i a n y a n g a k a n d i g u n a k a n o l e h p e n u l i s a d a l a h P e n e l i t i a n K o m p a r a t i f , d a l a m p e n e l i t i a n i n i p e n u l i s m e m b a n d i n g a k a n h a s i l p e r h i t u n g a n p a j a k p e n g h a s i l a n 2 1 a t a s T H R p e g a w a i t e t a p T a h u n 2 0 1 1 y a n g d i l a k u k a n o l e h P T . H a r a p a n M a k m u r P a l e m b a n g .
B. Tempat Penelitian
D a l a m P e n e l i t i a n i n i y a n g m e n j a d i u n i t p e n e l i t i a n a d a l a h P T . H a r a p a n M a k m u r y a n g b e r a l a m a t d i J a l a n D . I P a n j a i t a n N o . 1 1 4 0 , K e l u r a h a n P l a j u n i i j K e c a m a t a n P l a j u P a l e m b a n g .
C . Operasional Variabel
O p e r a s i o n a l v a r i a b e l y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a l a h :
Tabel m . l
Operasionalisasi Variabel
V a r i a b e l D e f i n i s i I n d i k a t o r P a j a k P e n g h a s i l a n 2 1
A t a s T u n j a n g a n H a r i R a y a ( T H R )
P a j a k P e n g h a s i l a n p a s a l 2 1 a t a s T H R a d a l a h p a j a k y a n g t e r u t a n g a t a s
p e n g h a s i l a n t i d a k t e t a p / t e r a t u r s e h u b u n g a n d e n g a n p e r a y a a n h a r i b e s a r k e a g a m a a n , y a n g m e n j a d i k e w a j i b a n p a j a k b a g i W P u n t u k m e r a b a y a r n y a .
- P e n g h a s i l a n B r u t o - P e r h i t u n g a n P P h 2 1 a t a s P e n g h a s i l a n K a r y a w a n
- P e r h i t u n g a n P P h 2 1 a t a s P e n g h a s i l a n K a r y a w a n d i t a m b a h T H R
- P e r h i t u n g a n P P h P a s a l 2 1 a t a s T H R K a r y a w a n
S u r a b e r ; P e a u l i s , 2 0 1 1
D . Data Yang diperlukan
M e n u r u t N u r I n d r i y a n t o d a n B a m b a n g S u p o m o ( 2 0 0 2 : 1 4 6 ) m e n y a t a k a n d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n a d a l a h :
1 . D a t a P r i m e r
27
2 . D a t a S e k u n d e r
Y a i t u m e r u p a k a n s u m b e r d a t a p e n e l i t i a n y a n g d i p e r o l e h p e n e l i t i s e c a r a t i d a k l a n g s u n g m e l a l u i p e r a n t a r a ( d i p e r o l e h d a n d i c a t a t o l e h p i h a k l a i n ) .
D a l a m p e n e l i t i a n i n i d a t a y a n g d i g u n a k a n a d a l a h d a t a p r i m e r y a i t u b e r u p a d a t a p e n g h a s i l a n k a r y a w a n P T . H a r a p a n M a k m u r P a l e m b a n g T a h i m 2 0 1 1 m e n g e n a i k e b i j a k a n - k e b i j a k a n p e r u s a h a a n s e h u b u n g a n d e n g a n P e n e r a p a n p e r h i t u n g a n p a j a k p e n g h a s i l a n p a s a l 2 1 . D a t a s e k u n d e r
y a n g d i d i g u n a k a n o l e h p e n u l i s t e r d i r i d a r i : a. S e j a r a h S i n g k a t P e r u s a h a a n .
b . S t r u k t u r O r g a n i s a s i P e r u s a h a a n . c. L a p o r a n P e m b a y a r a n G a j i .
d . L a p o r a n P e m b a y a r a n T u n j a n g a n H a r i R a y a T a h u n 2 0 1 1 . e. D a f t a r N a m a K a r y a w a n P T . H a r a p a n M a k m u r P a l e m b a n g . f . L a p o r a n K e u a n g a n P e r u s a h a a n .
g . S u r a t S e t o r a n P a j a k ( S S P )
E . Teknik Pengumpulan data
M e n u r u t N a n l i n a l i h B a h a s a W . G u l o ( 2 0 0 2 : 1 2 2 - 1 2 4 ) ; m e n y a t a k a n t e k n i k p e n g u m p u l a n d a t a d a l a m p e n e l i t i a n i n i a d a l a h :
1 . P e n g a m a t a n
2 . D o k u m e n t a s i
D o k u m e n t a s i a d a l a h p e n g u m p u l a n d a t a y a n g d i l a k u k a n m e l a l u i d o k u m e n - d o k u m e n y a n g b e r k a i t a n d e n g a n m a s a l a h d a l a m p e n e l i t i a n . 3 . S u r v e y
Y a i t u m e t o d e p e n g u m p u l a n d a t a d e n g a n m e n g g u n a k a n i n s t r u m e n p e r t a n y a a n u n t u k m e m i n t a t a n g g a p a n d a n r e s p o n d e n t e n t a n g s a m p e l
4 . W a w a n c a r a
Y a i t u b e n t u k k o m u n i k a s i l a n g s u n g a n t a r a p e n e l i t i d e n g a n r e s p o n d e n . 5 . K u e s i o n e r
Y a i t u m e l a l u i m e d i a a t a u p e r t a n y a a n y a n g d i k i r i m s e c a r a l a n g s u n g p a d a r e s p o n d e n .
D a J a r o p e n e l i t i a n i n i , t e k n i k pengumpulan data a d a J a h d e n g a n c a r a w a w a n c a r a d a n d o k u m e n t a s i , d i m a n a w a w a n c a r a d i l a k u k a n s e c a r a l a n g s u n g k e p a d a p i h a k y a n g b e r w e n a n g y a k n i , b a g i a n k e u a n g a n p e r u s a h a a n a t a u o r a n g y a n g d i a n g g a p d a p a t m e m b e r i k a n i n f o r m a s i y a n g d i b u t u h k a n d a l a m p e n e l i t i a n i n i , d a n d o k u m e n t a s i d e n g a n m e m p e r o l e h d a n m e n g k o p i d a t a -d a t a y a n g -d i b u t u h k a n .
Analisis Data dan Teknik Analisis
1. Analisis Data
29
a. A n a l i s i s K u a l i t a t i f
A d a l a h a n a l i s i s y a n g d i l a k u k a n j i k a d a t a y a n g d i k u m p u l k k a n h a n y a s e d i k i t , b e r s j f a t m o n o g r a f i s a t a u b e r w u j u d k a s u s - k a s u s s e h i n g g a t i d a k d a p a t d i s u s u n k e d a l a m s u a t u s t r u k t u r k l a s i f i k a t o r i s .
b . A n a l i s i s K u a n t i t a t i f
A d a l a h a n a l i s i s y a n g d i l a k u k a n j i k a d a t a y a n g d i k u m p u l k a n b e r j u m l a h b e s a r d a n m u d a h d i k l a s i f i k a s i k a n d a l a m k a t a g o r i .
A n a l i s i s d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a l a h a n a l i s i s k u a n t i t a t i f d a n k u a l i t a t i f .
2 . Teknik Analisis
A. Hasil Penelitian
1. Sejarah Singkat Berdirinya Perusahaan
P T . H a r a p a n M a k m u r P a l e m b a n g M e r u p a k a n p e r u s a h a a n y a n g b e r g e r a k d a l a m b i d a n g k o n s t r u k s i ( k o n t r a k t o r ) , y a n g b e r a l a m a t d i J a l a n D . I P a n j a i t a n N o . 1 1 4 0 , K e l u r a h a n P l a j u I l i r , K e c a m a t a n P l a j u P a l e m b a n g . P e r u s a h a a n i n i B e r d i r i p a d a t a n g g a l 2 5 S e p t e m b e r 2 0 0 2 s e s u a i d e n g a n k e t e n t u a n p e r a t u r a n u n d a n g - u n d a n g R e p u b l i k I n d o n e s i a N o m o r 1 t a h u n 1 9 9 5 T e n t a n g P e r s e r o a n T e r b a t a s y a n g t e l a h d i s a h k a n d e n g a n a k t e N o t a r i s D e s i A r i s a n t i , S H N o m o r 0 3 T a n g g a l 2 9 S e p t e m b e r 2 0 0 3 , d a n d i s a h k a n o l e h k e p u t u s a n M e n t e r i K e h a k i m a n d a n H a k A s a s i M a n u s i a R e p u b l i k I n d o n e s i a , D i r e k t u r J e n d r a l A d m i n i s t r a s i H u k u m U m u m I n d o n e s i a y a n g m u l a i b e r l a k u s e j a k t a n g g a l d i t e t a p k a n 1 7 O k t o b e r 2 0 0 3 . t e n t a n g u s a h a y a n g l i e r g e r a k d i b i d a n g k o n s t r u k s i .
S u m b e r - s u m b e r m o d a l y a n g d i d a p a t d a r i p e r u s a h a a n t e r s e b u t b e r a s a l d a r i m o d a l s e n d i r i d ^ r i s a h a m p a r a p e n d i r i n y a - A d a p u n m a k s u d d a n t u j u a n s e r t a k e g i a t a n u s a h a d a r i p e r s e r o a n i n i i a l a h b e r u s a h a d a l a m b i d a n g :
a. P e m b a n g u n a n . b . P e r d a g a n g a n . c. P e n g a n g k u t a n D a r a t .
d . J a s a .
3 1
U n t u k M e n c a p a i M a k s u d d a n T u j u a n T e r s e b u t d i a t a s P e r s e r o a n M e l a k u k a n k e g i a t a n u s a h a S e b a g a i B e r i k u t :
a. B e r t i n d a k s e b a g a i p e n g e m b a n g , K o n s t n i k s i B e s i d a n B a j a , m e n j a J a n k a n u s a h a - u s a h a d i b i d a n g p e m b a n g u n a n , p e m a s a n g i n s t a l a s i - i n s t a l a s i , p e m a s a n g a n k o m p o n e n b a n g u n a n , p e m b a n g u n a n K o n s t r u k s i G e d u n g , J e m b a t a n , J a l a n , s e r t a U s a h a P e m b o r o n g a n p a d a U m u m n y a .
b . M e l a k u k a n U s a h a - u s a h a d a l a m B i d a n g D i s t r i b u t o r , d a n m e n j a l a n k a n u s a h a - u s a h a d i b i d a n g p e r d a g a n g a n y a n g b e r h u b u n g a n d i b i d a n g k o n s t r u k s i .
c. M e l a k u k a n u s a h a - u s a h
