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

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pajak upah

halo, apakah ada ketentuan khusus dalam membuat nota upah untuk pekerja lepas harian/mingguan/bulanan? terimakasih

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1 Answer

Tidak ada ketentuan perpajakan yg mengatur pembuatan nota upah, yang ada adalah ketentuan yang mengatur bahwa pegawai harian/mingguan yang menerima upah tidak lebih dari 450.000 sehari tidak dikenakan pemotongan pajak penghasilan. Diatur dalam peraturan menteri keuangan nomor PMK 102/PMK.010/2016.
Selain itu bila anda memotong PPh Pasal 21, maka anda juga wajib membuat bukti potong pajak
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