Analisis Paket Kebijakan Pemerintah di Sektor Perpajakan terhadap Penghasilan Karyawan


  • Bambang Hermanto LP3I POLITEKNIK JAKARTA



Pajak, Penghasilan Karyawan


By the year of 2015, the government has issued the tax regulation of PPh Article 21 trough the

Regulation of Finance Minister (PerMenKeu) No. 122/PMK.010/2015 and the Regulation of

Director 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 employee or Company. For the employees, earning up to Rp. 4.000.000,- will not be taxable for the PPh Article 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 the

Company because the tax is charged to the earning receiver.


Download data is not yet available.