Perubahan untuk tarif PPH dan PTKP mengacu pada UU.No.36 tahun 2008. Perubahan perhitungan tersebut diberlakukan bagi tarif pph pribadi dan penghasilan tidak kena pajak (PTKP). Income Tax Article 21 payable at PT PLM by using PTKP in 2015 amounted to Rp1.938.066,00 later after correcting on 2016 taxable income Tax Article 21 payable decreased to Rp1.247.916,00 difference in income tax payable Article 21 raises an overpayment that may be compensated to the next tax period. Pada 1 januari 2013, tata cara menghitung Pph 21 / perhitungan pajak penghasilan sudah dirubah. With the difference of PTKP, the calculation of taxable income Tax Article 21 PT PLM changes. While the value of PTKP in 2016 amounted to Rp54.000.000,00 for personal tax payers, and additional Rp4.500.000,00 to the taxpayer is married and have dependents. The value of taxable income in 2015 amounted to Rp36.000.000,00 for personal tax payers, and additional Rp3.000.000,00 to the taxpayer is married and have dependents. Value of PTKP it self has a change from 2015 to 2016. Calculation of Income Tax Article 21 is influenced by PTKP. Income Tax Article 21 (PPh 21) is a tax imposed on income in the form of wages, salary, honoraria, allowances and other payments to the name and in any form in connection with employment or occupation, services, dam activity undertaken by an individual as a tax subject in the country as stipulated in Article 21 of Law - Law number 36 of 2008 on income tax.
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