Remote Work Edition: 9 tips to beat post-holiday blues
Kembali bekerja setelah liburan yang panjang dan santai terkadang bisa menjadi tantangan, terutama selama pandemi kemungkinan besar Anda menghabiskan waktu luang di tempat yang sama dengan tempat Anda bekerja, yaitu rumah. Jelas jauh lebih mudah kembali ke kantor yang akan membantu transisi otak Anda dari mode liburan ke mode kerja.
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.
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.
Taking unpaid leave? Here’s what you should know.
Unpaid leave is leave given to the employees without salary, according to the period of the leave taken. In Indonesia, unpaid leave can be given for various reasons, so long not regulated in the labor law (UU Ketenagakerjaan No. 13 Tahun 2003) as the paid leave types. Commonly, unpaid leave is given for personal or […]
PP Tapera. What you should know.
The Government Regulation (Peraturan Pemerintah/PP) No. 25 year 2020 about the Housing Saving (Tabungan Perumahan/Tapera) has been issued in 20 May 2020 to be run by the Badan Pengelola Tabungan Perumahan Rakyat (BP Tapera). These are the things you should know about the so called PP Tapera; How it works Employees will be required to […]
Is WFH the New Normal? How will Startups cope?
Covid-19 has ushered in a new era in which work from home is a necessity and not a privilege. The success of WFH and the benefits associated with it, will encourage organizations to accept it as a norm in the coming days. Abighyan Chand, the Editor at LinkedIn news wrote: As millions of employees around […]
Late THR Payments – Penalties and Consequences
The Ministry of Manpower has regulated on Surat Edaran (SE) M/6/HI.00.01/V/2020 that the disbursement of religious days allowance (Tunjangan Hari Raya/THR) in 2020 can be postponed if the company’s financial condition gets impacted by the Covid-19 pandemic as long as the employees agree. However, the last disbursement of THR cannot be later than 7 days […]
New Covid Cluster: Office Fingerprint Absenteeism. Are the replacements?
In July 2020, the Indonesian Covid-19 task force’s team received reports about the increasing numbers of CoronaVirus clusters emerging in offices. Achmad Yurianto -the Government’s Covid-19 Spokesman advised that in Semarang, Jawa Tengah the CoronaVirus contagion happens through a fingerprint absenteeism machine. Moreover, it happens due to the poor health protocol being applied in the […]
