FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI PEMOTONGAN PAJAK PENGHASILAN PASAL 21: STUDI LITERATUR REVIEW

Abstrak

Transparansi pemotongan Pajak Penghasilan Pasal 21 (”PPh Pasal 21”) menjadi isu penting karena PPh 21 berdampak langsung pada take home pay karyawan, sementara proses perhitungannya dijalankan oleh pihak ketiga (pemberi kerja/Human Resource Payroll) melalui mekanisme pemotongan (with holding). Kondisi ini berpotensi menimbulkan ketidakjelasan bagi karyawan, terutama saat terjadi perubahan data status dan komponen perhitungan seperti Penhasilan Tidak Kena Pajak (”PTKP”) (misalnya perubahan status kawin/tanggungan) yang semestinya dikomunikasikan dan disosialisasikan secara memadai agar karyawan memahami dasar pemotongan. Studi ini bertujuan mengidentifikasi serta mensintesis faktor-faktor yang memengaruhi transparansi pemotongan PPh 21 melalui pendekatan literature review sistematis mengikuti tahapan Snyder (2019) : perancangan, pelaksanaan, analisis, dan penulisan. Pencarian literatur dilakukan menggunakan Publish or Perish dan Google Scholar dengan kata kunci Indonesia dan Inggris terkait “transparansi pemotongan PPh 21”, “payroll transparency”, “tax withholding transparency”, “PTKP”, dan “bukti potong 1721-A1” pada rentang tahun 2020–2025. Hasil penelusuran awal memperoleh 312 artikel, setelah eliminasi duplikasi, skripsi/tesis/disertasi, serta judul yang tidak relevan tersisa 74 dan setelah penyaringan kualitas (misalkan terindeks Sinta / Scopus atau jurnal nasional bereputasi) diperoleh 24 artikel sebagai sampel akhir. Sintesis temuan menunjukkan sedikitnya 12 faktor yang memengaruhi transparansi pemotongan PPh 21. Faktor yang paling sering muncul dan konsisten dibahas meliputi kejelasan slip gaji / rincian komponen pajak, akses bukti potong 1721-A1, kualitas komunikasi dan sosialisasi Human Resource Payroll (termasuk pembaruan PTKP), literasi pajak karyawan serta dukungan sistem payroll digital. Temuan ini diharapkan menjadi dasar perbaikan tata kelola informasi PPh 21 di perusahaan agar pemotongan dapat dipahami, ditelusuri dan dipercaya oleh karyawan.

Transparency in withholding Income Tax Article 21 (PPh 21) is a critical issue because it directly affects employees take home pay, while the calculation is performed by a third party (the employer/Human Resource Payroll) through a withholding mechanism. This setting may create perceived ambiguity among employees, particularly when key inputs such as non taxable income status (PTKP), changes in marital status or dependent are not properly communicated and socialized, reducing employees ability to understand and verify the basis of withholding. This study aims to identify and synthesize factors influencing PPh 21 withholding transparency using a systematic literature review approach based on (Snyder’s, 2019) four phases : design, conduct, analysis and reporting. The literature search was conducted using Publish or Perish and Google Scholar with Indonesian and English keywords related to “PPh 21 withholding transparency,” “payroll transparency,” “tax withholding transparency,” “PTKP,” and “withholding tax certificate (1721-A1)” within 2020–2025. The initial search yielded 312 records, after removing duplicates, theses/dissertations and irrelevant titles, 74 records remained and after applying quality screening (Sinta / Scopus indexing or reputable national journals), 24 articles were retained as the final sample. The synthesis indicates at least 12 factors affecting withholding transparency. The most frequently reported and consistently discussed factors include the clarity of payslip details and tax components, accessibility of the 1721-A1 certificate, the quality of Human Resources Payroll communication and socialization (including PTKP updates), employees tax literacy and the support of digital payroll systems. These findings are expected to inform organizations in improving PPh 21 information governance so that withholding is understandable, traceable, and trusted by employees.