Analisis Implementasi Kebijakan Tarif Efektif Rata-Rata (TER) Pajak Penghasilan Pasal 21 Atas Wajib Pajak Orang Pribadi Ekspatriat Berdasarkan UU Harmonisasi Peraturan Perpajakan tahun 2021 Dan PP Nomor 58 Tahun 2023 Pada Kantor Pelayanan Pajak Pratama Jakarta Cilandak (2023–2025)

Abstract

This study focuses on analyzing the implementation of the Average Effective Tax Rate (Tarif Efektif Rata-Rata / TER) policy for Income Tax Article 21 (PPh Pasal 21) imposed on expatriate corporate employees. The assessment is conducted under the legal framework of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP) and Government Regulation No. 58 of 2023 at the Jakarta Cilandak Tax Service Office (KPP Pratama Jakarta Cilandak) from 2023 to 2025. The underlying background of this research stems from the systemic complexity previously faced by multi-national corporations in Cilandak area when calculating expatriate income taxes. The old progressive scheme under Article 17 often triggered administrative overburdens and high error rates due to complex components of expatriate allowances. This descriptive-qualitative study examines how the transition to the TER matrix (Categories A, B, and C) has streamlined tax compliance and simplified payroll calculations for international workers. The findings indicate that the deployment of PP No. 58/2023 substantially upgrades calculation efficiency and provides legal certainty for foreign workers. However, specific adjustments regarding the final month recalculation (December) remain a crucial administrative note for tax professionals in KPP Pratama Jakarta Cilandak.