{1 - 24} GreyGrey
{25 - 49} GreenGreen
{50 - 499} BlueBlue
{500 - 4999} OrangeOrange
{5000 - 24999} RedRed
{25000+} BlackBlack

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mohon pencerahan…

saya baru memulai usaha di awal tahun 2016 ini. sudahkah ada kewajiban pajak pasal 21 untuk saya ?…

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1 Answer

Saudara selaku pemilik usaha ya…
PPh 21 adalah kewajiban pemotongan Pajak penghasilan yang diamanatkan kepada para pemilik usaha yang mempekerjakan karyawan dengan upah/gaji telah melebihi PTKP. Namun demikian jika ternyata pekerja yang rekan pekerjakan memiliki gaji di bawah PTKP, tetap rekan wajib melaporkan SPT PPh 21 sekalipun nilai PPh 21 terutang adalah Nihil.

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