Analisis Pelaporan Dan Penghitungan Pajak Penghasilan Wajib Pajak Orang Pribadi yang Melakukan Perjanjian Pisah Harta

Abstract

This study aims to examine and understand the reporting and calculation of income tax for individual taxpayers to determine the more advantageous method for husbands and wives who solely earn income from one employer in terms of reporting income tax. The applied research takes samples of Wajib Pajak Orang Pribadi (WPOP). Data processing is carried out by: (a) calculating the income tax owed by the husband and wife that has been withheld by the employer; (b) calculating the tax owed that must be reported by the husband and wife in the annual tax return (SPT); (c) calculating the underpaid or overpaid tax of the husband and wife. The results of the analysis show that if the husband and wife have a separation of assets agreement or the wife chooses to fulfill her tax obligations independently, then the larger net income for either the husband or wife results in a higher net income ratio, causing the tax obligation for the husband or wife to be greater compared to the tax withheld by the employer, and vice versa, if the net income is smaller.