PPh Psl 21
Income Tax Planning tax article 21, article 26 Income Tax, and Income Tax Agency.
1. Tax Planning Income Tax Article 21/26
In the implementation of the calculation, cutting, deposit, and reporting of Income Tax Article 21 and decision 26 is the Director General of Taxes KEP-545/PJ./2000 on 29 Desembar 2000 and was changed with the last PER-15/PJ./2006 dated 23 February 2006, instructions on cutting, deposit and reporting of Income Tax Article 21 and Article 26 with respect to employment, services, and activities of private persons or abbreviated to "cutting guide PPh 21 and PPh article article 26".
a. Cutter PPh pasal 21
1) The work to pay the salaries, wages, honorarium, allowances and other payments in connection with work performed by employees and not employees.
2) the treasurer to pay government salaries, wages, honorarium, allowances and other payments with respect to employment, services, or activities.
3) pension or other entities that pay pension and other payments with your name and in any form in order to retire.
4) The company, body, and the BUT pay royalty or other payment as compensation in connection with the services including the services of experts to do the work free.
5) Foundation, an institution, kepanitiaan, association, associations, the organizations, social organizations, political and other organizations as the payment of salary, wages, honorarium, remuneration or with the name and in any form with respect to employment, services, activities undertaken by the private .
6) The activities that make payments in connection with the implementation of an activity.
b. Subject cutting section 21/26 PPH
1) Employee remains.
2) pension recipients.
3) Employees do not stay / pemagang / prospective employee / direct selling.
4) Parties that accept the honorarium, pocket money, gift or award with the name and in any form as a reward for services rendered or activity which is not calculated on the basis of the number of days used to complete the services or activities, such as music players, sportswear, author etc..
5) Power of experts who do the work free.
6) Recipient pesangon money, blood money or retirement ENT JHT paid at once.
7) state officials, residents of civilians, and members of the TNI / police who receive a royalty source of the funds come from financial state or local finances.
8) Compulsory taxes abroad who receive remuneration in relation to services, employment, events.
c. Object PPh pasal 21
1) Earnings that are organized such as salaries, monthly pension, revenue attached to the salary, allowances, scholarships, insurance premiums paid by the employers.
2) Earnings that are not regular services such as production, leave allowance.
3) Wages paid either daily, weekly, unit, or bulk.
4) Cash compensation pensions, savings days old, old age allowance, the money pesangon.
5) Honorarium, pocket money, gifts, awards, commissions, scholarships.
6) Compensation others received by the supervisor, the committee, the council / meeting, casual labor.
d. Non object PPh pasal 21
1) Payment of insurance company health insurance, accident insurance, life insurance, dual-purpose insurance, insurance and scholarships.
2) Revenues in the form of natura and enjoyment.
3) The costs paid to the retirement pension fund, the color has been approved by the finance minister.
4) enjoyment of a tax borne by the employers.
5) Zakah is received by people who have the right of private entities or amil zakat institutions established or approved by the government.
e. Policy Planning Taxes on Income Tax Article 21
Article 21 Income Tax policy can be applied in the implementation of tax planning through three ways, namely:
1) Article 21 Income Tax borne by employees.
In this case the amount of Income Tax Article 21 which will be owing by the employees themselves, so actually reduce earnings.
2) Income Tax Article 21 by the company.
In this case, the amount of Income Tax Article 21 clause that will be owing by the company. Thus, the salary received by the employee is not reduced by PPh pasal 21 because perusahaanlah bear the cost of the Income Tax Article 21. Income Tax Article 21 by the company should not be reduced from the gross revenue the company.
3) Income Tax Article 21 provided in the form of allowances.
If the Income Tax section 21 provided in the form of allowances, the amount of the allowance will increase employee and then apply the new Income Tax Article 21. In this PPh calculation is done in a way where the amount of gross-up tax allowance equal to the number of Income Tax Article 21 owing to each employee. Fugacious policy PPh pasal 21 akan seen this type of handicap company earnings because the number of employees will increase as a result of the addition of tax allowances. However, the burden of the company because tereliminasi akan PPh pasal 21 can dibiayakan.
2. Tax planning PPh pasal Agency
a. The cutter PPh
1) the government.
2) Subject of tax agencies in the country.
3) The form of business fixed (BUT) or representatives of companies in the country.
4) The personal tax as required in the country (WPDN) who was appointed
Director General of Taxes, including accountants, architects, doctors, notary, PPAT (except camat), lawyers, consultants who do the work free, people who run private business, which performs bookkeeping.
b. Subject PPh tax agency.
1) Compulsory taxes in the country.
2) The form of business fixed (BUT).
3) Compulsory tax abroad (WPLN).
c. Objects tax Income Tax Agency.
1) Capital received a mandatory tax agencies and private persons.
2) The services received by a compulsory tax agency.
3) inclusion of services received by the personal income tax obligation
that has not cropped PPh 21.
3. Number of Policy Planning
to be continued...
Income Tax Planning tax article 21, article 26 Income Tax, and Income Tax Agency.
1. Tax Planning Income Tax Article 21/26
In the implementation of the calculation, cutting, deposit, and reporting of Income Tax Article 21 and decision 26 is the Director General of Taxes KEP-545/PJ./2000 on 29 Desembar 2000 and was changed with the last PER-15/PJ./2006 dated 23 February 2006, instructions on cutting, deposit and reporting of Income Tax Article 21 and Article 26 with respect to employment, services, and activities of private persons or abbreviated to "cutting guide PPh 21 and PPh article article 26".
a. Cutter PPh pasal 21
1) The work to pay the salaries, wages, honorarium, allowances and other payments in connection with work performed by employees and not employees.
2) the treasurer to pay government salaries, wages, honorarium, allowances and other payments with respect to employment, services, or activities.
3) pension or other entities that pay pension and other payments with your name and in any form in order to retire.
4) The company, body, and the BUT pay royalty or other payment as compensation in connection with the services including the services of experts to do the work free.
5) Foundation, an institution, kepanitiaan, association, associations, the organizations, social organizations, political and other organizations as the payment of salary, wages, honorarium, remuneration or with the name and in any form with respect to employment, services, activities undertaken by the private .
6) The activities that make payments in connection with the implementation of an activity.
b. Subject cutting section 21/26 PPH
1) Employee remains.
2) pension recipients.
3) Employees do not stay / pemagang / prospective employee / direct selling.
4) Parties that accept the honorarium, pocket money, gift or award with the name and in any form as a reward for services rendered or activity which is not calculated on the basis of the number of days used to complete the services or activities, such as music players, sportswear, author etc..
5) Power of experts who do the work free.
6) Recipient pesangon money, blood money or retirement ENT JHT paid at once.
7) state officials, residents of civilians, and members of the TNI / police who receive a royalty source of the funds come from financial state or local finances.
8) Compulsory taxes abroad who receive remuneration in relation to services, employment, events.
c. Object PPh pasal 21
1) Earnings that are organized such as salaries, monthly pension, revenue attached to the salary, allowances, scholarships, insurance premiums paid by the employers.
2) Earnings that are not regular services such as production, leave allowance.
3) Wages paid either daily, weekly, unit, or bulk.
4) Cash compensation pensions, savings days old, old age allowance, the money pesangon.
5) Honorarium, pocket money, gifts, awards, commissions, scholarships.
6) Compensation others received by the supervisor, the committee, the council / meeting, casual labor.
d. Non object PPh pasal 21
1) Payment of insurance company health insurance, accident insurance, life insurance, dual-purpose insurance, insurance and scholarships.
2) Revenues in the form of natura and enjoyment.
3) The costs paid to the retirement pension fund, the color has been approved by the finance minister.
4) enjoyment of a tax borne by the employers.
5) Zakah is received by people who have the right of private entities or amil zakat institutions established or approved by the government.
e. Policy Planning Taxes on Income Tax Article 21
Article 21 Income Tax policy can be applied in the implementation of tax planning through three ways, namely:
1) Article 21 Income Tax borne by employees.
In this case the amount of Income Tax Article 21 which will be owing by the employees themselves, so actually reduce earnings.
2) Income Tax Article 21 by the company.
In this case, the amount of Income Tax Article 21 clause that will be owing by the company. Thus, the salary received by the employee is not reduced by PPh pasal 21 because perusahaanlah bear the cost of the Income Tax Article 21. Income Tax Article 21 by the company should not be reduced from the gross revenue the company.
3) Income Tax Article 21 provided in the form of allowances.
If the Income Tax section 21 provided in the form of allowances, the amount of the allowance will increase employee and then apply the new Income Tax Article 21. In this PPh calculation is done in a way where the amount of gross-up tax allowance equal to the number of Income Tax Article 21 owing to each employee. Fugacious policy PPh pasal 21 akan seen this type of handicap company earnings because the number of employees will increase as a result of the addition of tax allowances. However, the burden of the company because tereliminasi akan PPh pasal 21 can dibiayakan.
2. Tax planning PPh pasal Agency
a. The cutter PPh
1) the government.
2) Subject of tax agencies in the country.
3) The form of business fixed (BUT) or representatives of companies in the country.
4) The personal tax as required in the country (WPDN) who was appointed
Director General of Taxes, including accountants, architects, doctors, notary, PPAT (except camat), lawyers, consultants who do the work free, people who run private business, which performs bookkeeping.
b. Subject PPh tax agency.
1) Compulsory taxes in the country.
2) The form of business fixed (BUT).
3) Compulsory tax abroad (WPLN).
c. Objects tax Income Tax Agency.
1) Capital received a mandatory tax agencies and private persons.
2) The services received by a compulsory tax agency.
3) inclusion of services received by the personal income tax obligation
that has not cropped PPh 21.
3. Number of Policy Planning
to be continued...
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