PPh Pasal 21 untuk Pegawai Lepas yang Tidak Punya NPWP
mediajakarta
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  • Reads 3
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  • Parts 1
  • Time <5 mins
mediajakarta
Ongoing, First published Nov 07, 2023
literasipajak
Tata cara perhitungan PPh Pasal 21 atas penghasilan yang diterima oleh pegawai lepas atau pegawai tidak tetap diatur secara lengkap pada lampiran Peraturan Dirjen Pajak Nomor PER-16/PJ/2016 tentang pedoman teknis tata cara pemotongan, penyetoran dan pelaporan pajak penghasilan pasal 21 dan/atau pajak penghasilan pasal 26 sehubungan dengan pekerjaan, jasa, dan kegiatan orang pribadi. Pegawai Tidak Tetap/Tenaga Kerja Lepas adalah pegawai yang hanya menerima penghasilan apabila pegawai yang bersangkutan bekerja, berdasarkan jumlah hari bekerja, jumlah unit hasil pekerjaan yang dihasilkan atau penyelesaian suatu jenis pekerjaan yang diminta oleh pemberi kerja.

Penghasilan pegawai tidak tetap atau tenaga kerja lepas yang dipotong PPh Pasal 21 atau PPh Pasal 26, berupa upah harian, upah mingguan, upah satuan, upah Borongan atau upah yang dibayarkan secara bulanan. Adapun pengertian penghasilan atau upah tersebut sebagai berikut:

https://enforcea.com/insight/pph-pasal-21-untuk-pegawai-lepas-yang-tidak-punya-npwp
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literasipajak
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Wendizzy's Writer Room

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In this book, you'll get a behind the scenes look at how your favorite characters were born, my creative process, and the dirty details never before revealed. Tex's Camp Q&A: Come sit by the fire and ask me whatever you'd like. We can roast marshmallows, tell scary stories, and hang out in the comments like a big, happy family. Gator's Backstage Pass: A place full of secrets. Learn the-sometimes embarrassing-details on how my wildest scenes came to life, facts about the characters, the process, and myself.

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