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{25 - 49} GreenGreen
{50 - 499} BlueBlue
{500 - 4999} OrangeOrange
{5000 - 24999} RedRed
{25000+} BlackBlack

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apakah kena Pph pasal 21?

Kebetulan ada PNS 2c ikut kegiatan pendidikan. Disana juga ada PNS 3a jg. Pasti ada namanya uang saku uang transportasi jg. Pertanyaan apakah mereka semua dikenakan pph pasal 21 yg sama5% atau berapa? Kalau tidak salah ada per-16. PJ 2016, tapi saya masih bingung menafsirkannya. Terima kasih sebelumnya.

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1 Answer

untuk honorarium yang diterima PNS/TNI/Polri aturannya ada di Peraturan Pemerintah Nomor 80 TAHUN 2010.
PNS golongan II tarif PPh 21 final atas penerimaan honorarium tersebut 0% rekan…
untuk golongan III tarif atas penghasilan berupa honorarium tersebut sebesar 5%
sementara untuk golongan IV dengan tarif 15%

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