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PPh 21

Segaf , SE.MSc. PPh 21. Preface. PPh 21 merupakan penghitungan & pemotongan pajak yang dilakukan oleh pemberi pekerjaan dan orang pribadi penerima pekerjaan. Subyek & Obyek PPh 21. Klasifikasi Pegawai. Definisi Pegawai Tetap. Definisi Pegawai Tidak Tetap. Definisi Bukan Pegawai.

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PPh 21

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  1. Segaf, SE.MSc. PPh 21

  2. Preface PPh 21 merupakanpenghitungan & pemotonganpajak yang dilakukanolehpemberipekerjaandanorangpribadipenerimapekerjaan.

  3. Subyek & ObyekPPh 21

  4. KlasifikasiPegawai

  5. DefinisiPegawaiTetap

  6. DefinisiPegawaiTidakTetap

  7. DefinisiBukanPegawai

  8. PenjabaranobyekPPh 21 Source: Per-31/PJ./2009 Pasal 1

  9. PenjabaranBukanObyekPPh 21

  10. BiayaJabatanatauBiayaPensiun • Penghasilanpegawaitetap/pensiunanbulanandipotongpajakdaripenghasilanbrutodikurangiBiayaJabatan/ BiayaPensiun • BiayaJabatan • 5% x penghasilanBruto tau maksimal Rp.500.000 perbulanatauRp. 6.000.000 per tahun • BiayaPensiun • 5% x penghasilanBruto tau maksimalRp.200.000 perbulanatauRp. 2.400.000 per tahun

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