Calculation of Income Tax Article 21 for Permanent Employees Based on PMK Number 168 of 2023 and PER Number 16 of 2016

International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS) 2026 Open access

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Authors: Hendra Tanjung, Cica Nengsih, Rida Nurazizah
DOI: 10.4108/eai.1-8-2024.2355134
Cited by: 0

Abstract

This research aims to investigate the differences between PMK Number 168 of 2023 and PER Number 16 of 2016 in calculating PPh Article 21 for Permanent Employees. The results of the literature review found that there are fundamental differences from the implementation of PMK Number 168 of 2023, namel

Fields of Study & Subjects

Economic and Fiscal Studies Taxation and Compliance Studies Indonesian Legal and Regulatory Studies

Publication details

Journal / source
International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS)
Publication date
1 January 2026
Language
EN