-----Original Message-----
From: forum-pajak@yahoogroups.com [mailto:forum-pajak@yahoogroups.com] On
Behalf Of Parlin Silitonga
Sent: 11 Nopember 2008 9:08
To: forum-pajak@yahoogroups.com
Subject: Re: [forum-pajak] Kasus perhitungan PPh 21 (tarif lebih tinggi 20%)
Pak Satrio & teman milis,
Saya hanya meluruskan saja sehingga jangan menjadi salah kaprah loh, coba
simak lagi UU 36 PPh psl 21 ayat 5a, bahwa intinya bagi yg tidak ber-NPWP
tarifnya lebih tinggi 20% dari yg ber-NPWP berdasrkan tarif yg telah
ditetapkan (artinya tarif pasal 17).
Artinya dari PPh terhutang psl 21 dikenakan tambahan 20% lagi atau lebih
jelasnya dapat saya perbandingkan antara yg ber-NPWP dgn tidak ber-NPWP
berdasarkan tarif psl 17 UU 36 PPh :
Tarif ber-NPWP Tarif Tidak ber-NPWP
5% menjadi 6%
15% menjadi 18%
25% menjadi 30%
30% menjadi 36%
Untuk jawaban untuk pertanyaan kasus apakah dikenakan diawal/hitung ulang
awal bagi yg ber-NPWP di bulan Okt-09 ? Bila baru punya NPWP bulan Okt-09
maka berlaku tarif normal pada bulan bersangkutan.
Demikian penjelasan saya semoga bermanfaat.
Parlin
--- Pada Sen, 10/11/08, Satrio Utomo <satriokoe@yahoo.com> menulis:
Dari: Satrio Utomo <satriokoe@yahoo.com>
Topik: Re: [forum-pajak] Kasus perhitungan PPh 21 (tarif lebih tinggi 20%)
Kepada: forum-pajak@yahoogroups.com
Tanggal: Senin, 10 November, 2008, 9:36 AM
saya sedikit membantu...
apabila WP tidak memiliki NPWP pada th 2009 dan penghasilannya diatas PTKP
sesuai peraturan KUP PPh dikenakan tarif 20%. berdasarkan kasus anda menurut
kami misalkan bulan januari s.d september 2009 dikenakan tarif 20%, untuk bl
oktober s.d desember 2009 yang bersangkutan dikenakan tarif normal sesuai
KUP terbaru apabila telah berNPWP 5%,10%15% dst.
saya kira tidak jadi masalah.. karena Fiskus pasti mengetahui dalam
perbedaan tarif. karena pada laporan SPT Tahunan PPh Pasal 21 ada perbedaan
angka.
atau untuk lebih pasti/menyakinkan anda sendiri dan Fiskus mungkin perlu
memberikan informasi via surat resmi kepada kepala kantor cc. Kep.seksi
Potput memberikan daftar nama karyawan yg blm berNPWP.
demikian informasi dari kami,
satrio
____________ _________ _________ __
From: www.Pajak.net <marketing@pajak. net>
To: forum-pajak@ yahoogroups. com
Sent: Saturday, November 8, 2008 11:57:16
Subject: [forum-pajak] Kasus perhitungan PPh 21 (tarif lebih tinggi 20%)
Dear all,
Misalkan seorang pegawai tetap tidak punya NPWP sejak awal tahun 2009, maka
PPh 21 pegawai tsb akan dihitung dengan tarif lebih tinggi 20%. Lalu pada
bulan Oktober 2009 pegawai tsb punya NPWP, bagaimana perhitungan PPh 21 atas
pegawai tsb ? Apakah seluruh penghasilan dari awal tahun akan dihitung ulang
dengan tarif normal ? Apakah status punya NPWP atau tidak berdasarkan status
di awal tahun pajak seperti halnya status PTKP ?
Thanks.
Krishand
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