DINAMIKA PERUBAHAN REGULASI PAJAK: STUDI PERBANDINGAN PPh ORANG PRIBADI PRA DAN PASCA PMK 168 TAHUN 2023

Abstract

Taxation is one of the primary sources of state revenue and serves as a crucial instrument of fiscal policy to fund various government activities. To enhance efficiency and fairness in the tax system, the government frequently introduces changes and harmonizes tax regulations. One of the latest regulatory updates is the Minister of Finance Regulation (PMK) Number 168 of 2023, effective as of January 1, 2024, following Government Regulation Number 58 of 2023. This regulation governs the procedures for withholding Income Tax (Article 21) on individual income, as part of broader efforts to harmonize Indonesia’s tax system. This study aims to analyze the dynamics of these regulatory changes and compare the calculation of individual income tax obligations before and after the implementation of PMK 168 of 2023. The research employed a descriptive method with a qualitative approach. Secondary data were used and collected through documentation techniques. Data analysis involved several stages, including data collection, raw data description, data reduction, categorization, and identifying relationships between categories. The results of the study indicate that the application of effective tax rates as stipulated in PMK 168 of 2023 simplifies the calculation process of Article 21 Income Tax for individual taxpayers. Individuals with lower incomes benefit from reduced or even exempted tax obligations, while those with higher incomes are subject to higher tax rates. This regulatory change reflects the principles of fairness and proportionality in tax collection by imposing a greater tax burden on those with higher income levels.