PENERAPAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS TUNJANGAN HARI RAYA BAGI PEKERJA YANG BERPENGHASILAN DI BAWAH PENGHASILAN TIDAK KENA PAJAK (PTKP) BERDASARKAN PRINSIP KEADILAN DAN PERLINDUNGAN HUKUM

Abstract

ABSTRACT

The implementation of Article 21 Income Tax withholding on Religious Holiday Allowance (THR) for low-income workers raises questions regarding the compatibility of tax withholding mechanisms with the principle of tax justice. Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023 introduced the Average Effective Rate (TER) mechanism to simplify tax withholding administration. However, withholding at the time of THR payment must be distinguished from determining the annual tax liability based on the calculation of income over an entire tax year, particularly for workers whose annual net income does not exceed the Non-Taxable Income Threshold (PTKP). This study aims to analyze the status of THR in Article 21 Income Tax withholding and its consistency with the principles of justice and legal protection for workers. The study employs a normative legal research method using statutory, conceptual, and historical approaches. Legal materials are analyzed qualitatively by examining tax regulations and the concepts of ability to pay, legal certainty, and taxpayer protection. The findings indicate that THR constitutes income taken into account in Article 21 Income Tax withholding, while the annual tax liability is determined through calculations in accordance with applicable regulations, taking into account the PTKP and taxes already withheld. Accordingly, tax justice needs to be realized through accurate calculations, administrative transparency, and the resolution of excess withholding in accordance with applicable regulations.

ABSTRAK

Penerapan Pajak Penghasilan Pasal 21 atas Tunjangan Hari Raya (THR) bagi pekerja berpenghasilan rendah menimbulkan persoalan mengenai kesesuaian mekanisme pemotongan pajak dengan prinsip keadilan perpajakan. Berlakunya Peraturan Pemerintah Nomor 58 Tahun 2023 dan Peraturan Menteri Keuangan Nomor 168 Tahun 2023 memperkenalkan mekanisme Tarif Efektif Rata-rata (TER) untuk menyederhanakan administrasi pemotongan pajak. Namun, pemotongan pada masa pembayaran THR perlu dibedakan dari penentuan pajak terutang berdasarkan penghitungan selama satu tahun pajak, khususnya bagi pekerja yang penghasilan netonya tidak melebihi Penghasilan Tidak Kena Pajak (PTKP). Penelitian ini bertujuan menganalisis kedudukan THR dalam pemotongan PPh Pasal 21 serta kesesuaiannya dengan prinsip keadilan dan perlindungan hukum bagi pekerja. Penelitian menggunakan metode hukum normatif melalui pendekatan perundang-undangan, konseptual, dan historis. Bahan hukum dianalisis secara kualitatif dengan menelaah ketentuan perpajakan dan konsep ability to pay, kepastian hukum, serta perlindungan wajib pajak. Hasil penelitian menunjukkan bahwa THR merupakan penghasilan yang diperhitungkan dalam pemotongan PPh Pasal 21, sedangkan kewajiban pajak tahunan ditentukan melalui penghitungan sesuai ketentuan yang berlaku dengan memperhatikan PTKP dan pajak yang telah dipotong. Dengan demikian, keadilan perpajakan perlu diwujudkan melalui penghitungan yang tepat, transparansi administrasi, dan penyelesaian kelebihan pemotongan sesuai peraturan.