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PPh 21 THR, masuk bulan berjalan

perhitungan PPh 21 atas THR, apabila mulai bekerja tahun berjalan (juli- Des 2016)untuk mencari penghasilan bruto, “gaji” yang dihitung setahun (6bl, jul-Des) atau disetahunkan (12 bl, jan-des)?

mohon masukkannya

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Untuk mendapatkan jawaban yang komprehensif atas kasus Anda ini, saya sarankan silahkan Anda baca Peraturan Direktur Jenderal Pajak Nomor PER-16/PJ/2016 tentang pedoman teknis pemotongan PPH 21, silahkan baca pada bagian lampiran, di dalamnya telah tersaji lengkap contoh penghitungan PPh 21 termasuk untuk kasus yang Anda tanyakan, silahkan searching untuk perturan tersebut selengkapnya.

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