Tarif dan Cara Menghitung PPh Pasal 21
Secara umum tarif pemotongan atas penghasilan sebagaimana dimaksud dalam pasal 21 ayat (1) UU PPh adalah tarif pajak sebagaimana dimaksud dalam Pasal 17 ayat (1) UU PPh, kecuali ditetapkan lain oleh Peraturan Pemerintah. Tarif progresif berdasarkan pasal 17 ini mengacu pada prinsip keadilan yang berhubungan dengan ability to pay (kemampuan untuk membayar) dan bagi wajib pajak yang memiliki NPWP, sedangkan yang tidak ber NPWP lebih tinggi 20% daripada tarif yang diterapkan terhadap wajib pajak yang dapat menunjukkan NPWP.
Objek vs Non-Objek PPh Pasal 21
Agar tak keliru mana yang merupakan objek PPh pasal 21 dan mana yang bukan objek pemotongan PPh Pasal 21 dirinci pada ketentuan Menteri Keuangan PMK No. 252/PMK.011/2012 sebagai berikut: Penghasilan yang diterima atau diperoleh Pegawai Tetap, baik penghasilan yang bersifat teratur maupun tidak teratur Penghasilan yang diterima atau diperoleh Penerima pensiun secara teratur Penghasilan sehubungan […]
Memahami dan Menghitung PPh Pasal 21
Untold story, kisah dibalik berita kebahagiaan karyawan yang telah menerima gaji bulanan adalah kalang-kabutnya HRD menghitung gaji, tunjangan serta potongan PPh 21-nya. Umumnya HRD masih harus menghitung manual satuan gaji beserta kelengkapannya, sampai akhirnya masuk ke rekening karyawan masing-masing.
5 Self-Reflection Questions Leaders Should Ask Themselves
With great power comes great responsibility, and great responsibility calls for regular reflection upon who we are as leaders and how we are growing.
Secure Base Leadership
A Secure Base is something to be critically developed at a young age, however it continues to play much importance throughout life.
10 Communication Strategies For New Leaders
For new leaders who inherit a team or are trying to maximise results for a current one, intelligent communication is the key to your success.
Play to Win: A Case for Game-Based Learning
Learning was learning. Playing was playing. Two separate worlds that could never intersect.
Why Do Business and Invest in Indonesia?
Indonesia is not the easiest place to start a business. But, according to the world bank that has upgraded Indonesia’s status to “Upper Middle-Class Income” country is one of the reasons why you should do business in Indonesia.
Expert to Experimenter
When we assume the position of the ‘expert’, it can change how we look at a problem; it limits our ability to be open to challenging our belief system (which is often formed off a sample size of one), to unlearning.
Raising Leaders at Work Using the Principles of Parenting
We all know when we see great leadership. We identify it, point it out and it imprints on our minds forever. Yet in research completed by Grenny and Maxfield for their book Crucial Conversations, they found that when we are in a situation that requires us to show leadership, for example calling out poor behaviour, having a difficult conversation or holding people accountable, 72% of us will fail to do anything.
