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description Journal article public WIGA: Jurnal Penelitian Ilmu Ekonomi

Analisis Paket Kebijakan Pemerintah di Sektor Perpajakan terhadap Penghasilan Karyawan

Bambang Hermanto
Published 24 September 2016

Abstract

By the year of 2015, the government has issued the tax regulation of PPh Article 21 trough theRegulation of Finance Minister (PerMenKeu) No. 122/PMK.010/2015 and the Regulation ofDirector General of Taxes No. PER-32/PJ/2015 about the amount of Income Non Tax (PTKP).This regulation has a very great positive impact towards both Employee and Company.Therefore, this regulation is believed to be accepted by all sides whether it is for the employeeor Company. For the employees, earning up to Rp. 4.000.000,- will not be taxable for the PPhArticle 21 For the employees, earning up to Rp. 10.000.000,- the tax will be decreased from 20% until 32,3 % per month. The impact of tax deregulation positively won't be affected theCompany because the tax is charged to the earning receiver.

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