EVALUASI DAMPAK PENERAPAN TER PADA PPH PASAL 21 TERHADAP STABILITAS EKONOMI KARYAWAN TETAP DI PT PELINDO SURABAYA GUNA MENDUKUNG KESEJAHTERAAN TENAGA KERJA DAN KETAHANAN EKONOMI INDONESIA

Abstrak

Penelitian ini bertujuan untuk mengevaluasi penerapan TER pada pajakpenghasilan (PPh) Pasal 21 terhadap stabilitas ekonomi karyawan tetap di PT Pelindo Surabaya. Penerapan TER diukur melalui dampaknya terhadap perhitungan dan pemotongan PPh Pasal 21 serta pengaruhnya terhadap pendapatan neto karyawan. Stabilitas ekonomi dinilai berdasarkan kemampuan daya beli dan kontribusinya terhadap ketahanan ekonomi nasional. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan analisis regresi linier berganda. Sampel penelitian melibatkan 100 responden dari karyawan tetap PT Pelindo Surabaya yang dipilih menggunakan metode puposive sampling. Hasil penelitian menunjukan bahwa penerapan TER berpengaruh positif dan signifikan dengan sifat moderat terhadap stabilitas ekonomi karyawan tetap. TER mempermudah proses perhitungan pajak dan mengurangi beban pajak karyawan, sehingga meningkatkan pendapatan neto. Secara simultan, penerapan TER memiliki dampak moderat terhadap stabilitas ekonomi karyawan tetap. Penelitian ini diharapkan memberikan rekomendasi kebijakan yang dapat mendukung kesejahteraan tenaga kerja dan ketahanan ekonomi Indonesia.

This study aims to evaluate the implementation of the Average Effective Rate (TER) on Income Tax (PPh) Article 21 and its impact on the economic stability of permanent employees at PT Pelindo Surabaya. The implementation of TER is measured by its effect on the calculation and withholding of PPh Article 21 and its influence on employees' net income. Economic stability is assessed based on purchasing power and its contribution to national economic resilience. This research uses a quantitative method with a descriptive approach and multiple linear regression analysis. The study sample includes 100 respondents who are permanent employees of PT Pelindo Surabaya, selected using the purposive sampling method. The results indicate that the implementation of TER positively and significantly impacts the economic stability of permanent employees. TER simplifies tax calculations and reduces employee tax burdens, thereby increasing net income. Simultaneously, TER implementation has a moderate impact on the economic stability of permanent employees. This research is expected to provide policy recommendations that support employee welfare and Indonesia's economic resilience.