ANALISIS PAJAK PENGHASILAN PASAL 21 TERHADAP PEGAWAI OUTSOURCING DI INDONESIA (STUDI KASUS DI PT. ABC)

Abstrak

Abstract

Based on a study conducted by the Indonesian Outsourcing Business Association (ABADI) published in 2014, the estimated potential outsourcing market in Indonesia could reach Rp 17.5 trillion. The purpose of this study is to discuss the company as an employer as a tax cut on Income Tax (PPh) Article 21, outsourcing employee status (outsourcing) as domestic tax subject, the imposition and calculation of Article 21 withholding tax. This research will use a case study in PT ABC company that has business activities in the field of outsourcing. The research method used by researchers uses qualitative descriptive using case studies. The results of this study prove that PT ABC is a witholder. Outsourcing employees are the subject of Indonesian domestic taxes. In one tax period, the potential for state revenue from income tax. Article 21 for deductions made by outsourcing companies in Indonesia reaches Rp24,516,558,000.

Keywords: outsourcing, tax cut, tax, permanent employees.