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01 Desember 2008

[forum-pajak] Pelaporan Pesangon dibawah 25 juta pada SPT Tahunan OP

Sehubungan dengan maraknya PHK akhir-akhir ini, saya ingin menanyakan beberapa hal terkait dengan Perpajakan atas Pesangon bagi SPT Pribadi WP Orang Pribadi, sbb :
1. Apakah pesangon dibawah Rp. 25 juta (misal Rp. 20 juta) pada saat pelaporan SPT WP Orang Pribadi tidak terkena Pajak lagi ?
Jadi dilaporkan di SPT 1770 S dilampiran II Bagian A Poin 5 dengan DPP/bruto diisi Rp. 20 juta dan kolom PPh terutang diisi 0 / - (Nihil)
2. Atau dilaporkan di SPT 1770 S masuk di Lampiran I Bagian A Poin 7 - Penghasilan Lainnya dengan Jumlah Penghasilan Rp. 20 juta
Jadi masih terkena pajak lagi begitu ditarik ke SPT Induk 1770 S bagian A - Penghasilan Neto, digabung dgn Penghasilan sehub.dgn pekerjaan ?
demikian pertanyaan saya, atas kesediaan Bapak / Ibu untuk meluangkan waktu dan membagi ilmunya, saya ucapkan banyak terima kasih.


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