PPH PASAL 21 BUKAN PEGAWAI: PENERAPAN METODE NET DAN GROSS UP

Abstract

Companies are required to withhold Article 21 Income Tax (PPh Article 21) on income paid to non-employees. In practice, PT BPL faced challenges, including vendor invoices that did not clearly indicate tax components and income recipients who requested payment in full without tax deductions. Therefore, the company must apply an appropriate calculation method to ensure tax compliance. This study aims to analyze the calculation of PPh Article 21 for non-employees using the net and gross-up methods at PT BPL, as well as identify the challenges and solutions implemented. A descriptive quantitative approach with a case study design was employed. The data consisted of PPh Article 21 calculation records for non-employees and vendor service invoices. The results show that PT BPL applied the net method to five non-employees and the gross-up method to 14 non-employees, based on payment agreements with income recipients. The net method resulted in a tax burden of Rp956.400 borne by PT BPL, while the gross-up method involved a tax allowance of Rp 495.974. The main challenges were incomplete tax information on invoices and recipients' reluctance to accept tax deductions. The efforts that can be made by PT BPL include adjusting the calculation method and actively coordinating with vendors.

Keywords: Article 21 Income Tax, Non-Employees, Net and Gross-Up Methods.