{"id":32,"date":"2024-01-20T20:20:30","date_gmt":"2024-01-20T13:20:30","guid":{"rendered":"http:\/\/enw.xxm.mybluehost.me\/?p=32"},"modified":"2026-06-14T01:35:52","modified_gmt":"2026-06-13T18:35:52","slug":"pph21-2024-pp-58-tahun-2023","status":"publish","type":"post","link":"https:\/\/shareidregulation.com\/en\/pph21-2024-pp-58-tahun-2023\/","title":{"rendered":"\u5370\u5c3c\u500b\u4eba\u6240\u5f97\u7a05(PPH21)\u65b0\u52362024-PP 58 Tahun 2023"},"content":{"rendered":"<p class=\"wp-block-paragraph\">1.<strong>\u80cc\u666f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5370\u5c3c\u653f\u5e9c\u6cd5\u898f\u7b2c 58\/2023 \u865f\uff08Peraturan Pemerintah Nomor 58 Tahun 2023\uff09<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9019\u4efd\u6cd5\u898f\u5f9e2024\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff0c\u5f15\u5165\u4e86**\u6bcf\u6708\u6709\u6548\u7a05\u7387\uff08TER, Tarif Efektif Rata-Rata\uff09**\u7684\u65b0\u5236\u5ea6\u3002<\/li>\n\n\n\n<li>\u9019\u5957\u65b0\u5236\u5ea6\u7c21\u5316\u4e86<strong>1\u6708\u81f311\u6708<\/strong>\u7684\u7a05\u91d1\u8a08\u7b97\u3002\u5728\u9019\u4e9b\u6708\u4efd\uff0c\u4f01\u696d\u53ea\u9700\u5c07\u54e1\u5de5\u7684\u6708\u6536\u5165\u4e58\u4ee5\u5c0d\u61c9\u7684 TER \u5373\u53ef\u3002<\/li>\n\n\n\n<li><strong>\u4f46\u8a72\u6cd5\u898f\u660e\u78ba\u898f\u5b9a\uff0c12\u6708\u7684\u8a08\u7b97\u65b9\u5f0f\u662f\u500b\u4f8b\u5916\u300212\u6708\u6642\uff0c\u9700\u8981\u91cd\u65b0\u9032\u884c\u5e74\u5ea6\u7e3d\u7d50\u7b97<\/strong>\uff0c\u5c07\u5168\u5e74\u7684\u7e3d\u6536\u5165\u6e1b\u53bb\u76f8\u95dc\u8cbb\u7528\u548c\u514d\u7a05\u984d\uff0c\u5f97\u5230\u61c9\u7d0d\u7a05\u6240\u5f97\u984d\uff0c\u7136\u5f8c\u6839\u64da\u7b2c17\u689d\u7684\u7d2f\u9032\u7a05\u7387\u4f86\u8a08\u7b97\u3002\u6700\u5f8c\uff0c\u7528\u5168\u5e74\u61c9\u7e73\u7a05\u91d1\u6e1b\u53bb\u524d11\u500b\u6708\u5df2\u9810\u6263\u7684\u7a05\u91d1\uff0c\u624d\u662f12\u6708\u5be6\u969b\u8981\u6263\u7e73\u7684\u91d1\u984d\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">2.<strong>\u76ee\u7684<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d0d\u7a05\u4eba\u66f4\u7c21\u6613\u5730\u8a08\u7b97\u6bcf\u500b\u7d0d\u7a05\u671f\u9593\u7b2c 21 \u689d\u6240\u5f97\u7a05<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.<strong>\u5f71\u97ff<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1\u6708\u523011\u6708<\/strong>\uff1a\u4f7f\u7528 <strong>PP 58\/2023<\/strong> \u7684 <strong>TER<\/strong> \u7a05\u7387\u9032\u884c\u7c21\u5316\u8a08\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>12\u6708<\/strong>\uff1a\u56de\u6b78 <strong>\u300a\u6240\u5f97\u7a05\u6cd5\u300b\u7b2c17\u689d<\/strong> \u9032\u884c<strong>\u5e74\u5ea6\u7e3d\u6e05\u7b97<\/strong>\uff0c\u4ee5\u78ba\u4fdd\u5168\u5e74\u7a05\u91d1\u7684\u6b63\u78ba\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300a\u6240\u5f97\u7a05\u6cd5\u300b\u7b2c17\u689d\uff08Undang-Undang Pajak Penghasilan Pasal 17\uff09<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9019\u662f\u5370\u5c3c\u500b\u4eba\u6240\u5f97\u7a05\u7684<strong>\u5e74\u5ea6\u7d2f\u9032\u7a05\u7387<\/strong>\u6cd5\u689d\u3002<\/li>\n\n\n\n<li><strong>12\u6708\u7684\u500b\u4eba\u6240\u5f97\u7a05\u8a08\u7b97\uff0c\u4e3b\u8981\u5c31\u662f\u56de\u6b78\u5230\u9019\u689d\u6cd5\u898f\u3002<\/strong><\/li>\n\n\n\n<li>\u5176\u908f\u8f2f\u662f\uff1a\u5148\u8a08\u7b97\u500b\u4eba\u5168\u5e74\u7684\u61c9\u7d0d\u7a05\u6240\u5f97\u984d\uff0c\u518d\u4f9d\u7167\u7b2c17\u689d\u898f\u5b9a\u7684\u7a05\u7387\uff085% \u81f3 35%\uff09\u8a08\u7b97\u51fa\u5168\u5e74\u61c9\u7e73\u7a05\u91d1<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"419\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-1024x419.png\" alt=\"\" class=\"wp-image-36\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-1024x419.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-300x123.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-768x314.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-750x307.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-600x245.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image.png 1428w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">4.<strong>\u7d0d\u7a05\u5c0d\u8c61\u5206\u985e<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td><strong>istilah pajak<\/strong> <br><strong>\u7a05\u52d9\u7528\u8a9e<\/strong><\/td><td>identitas <strong>\u8eab\u5206<\/strong><\/td><td><strong>Definisi<\/strong><strong> <\/strong><strong>\u5b9a\u7fa9<\/strong><\/td><\/tr><tr><td>1<\/td><td><strong>Pegawai Tetap<\/strong> \u6c38\u4e45\u50f1\u54e1<\/td><td><strong>Pegawai Perusahaan<\/strong> \u516c\u53f8\u54e1\u5de5<\/td><td>\u5728\u516c\u53f8\u5de5\u4f5c\u7684\u4eba\u54e1\uff0c \u5305\u62ec\u5f9e\u516c\u53f8\u9818\u53d6\u56fa\u5b9a\u85aa\u8cc7\u7684\u6b63\u5f0f\u54e1\u5de5\u548c\u5408\u7d04\u54e1\u5de5\u3002\u4f8b\uff1a\u746a\u5409\u65af\u54e1\u5de5\u3002<\/td><\/tr><tr><td>2<\/td><td>Pegawai Tidak Tetap \u975e\u6c38\u4e45\u50f1\u54e1<\/td><td><strong>Pekerja harian\/ Tenaga kerja lepas<\/strong><strong> <\/strong><strong>Perusahaan<\/strong> \u516c\u53f8\u65e5\u5de5\/\u81e8\u6642\u5de5<\/td><td>\u6bcf\u5929\u70ba\u516c\u53f8\u5de5\u4f5c\u7684\u4eba\uff0c\u4ed6\u5011\u7684\u85aa\u6c34\u662f\u6839\u64da\u5929\u6578\u6216\u751f\u7522\u7684\u55ae\u4f4d\u6578\u91cf\u8a08\u7b97\u7684\u3002\u4f8b\u5982\uff1a\u5efa\u7bc9\u5de5\u7a0b\u5de5\u4eba(\u65e5\u5de5) \u3002<\/td><\/tr><tr><td>3<\/td><td>Bukan Pegawai \u975e\u50f1\u54e1<\/td><td><strong>Bukan<\/strong><strong> <\/strong><strong>Pegawai<\/strong><strong> Perusahaan\/<\/strong><strong>Tenaga Ahli<\/strong> \u975e\u516c\u53f8\u54e1\u5de5\/\u5c08\u696d\u4eba\u58eb<\/td><td>\u6839\u64da\u6536\u5165\u63d0\u4f9b\u8005\u7684\u8981\u6c42\u900f\u904e\u514d\u8cbb\u5de5\u4f5c\u6216\u63d0\u4f9b\u7684\u670d\u52d9\u8cfa\u53d6\u6536\u5165\u7684\u5c08\u696d\u4eba\u58eb\u3002\u4f8b\u5982\uff1a\u7db2\u7d05\u3001\u6703\u8a08\u5e2b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">5.<strong>\u6709\u6548\u6708\u7a05\u7387<\/strong>(TER)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(1)\u5340\u52063\u5927\u985e\uff0c\u9700\u8996\u54e1\u5de5\u72c0\u614b\u4f86\u6c7a\u5b9a\u9069\u7528\u54ea\u985e<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"787\" height=\"584\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-1.png\" alt=\"\" class=\"wp-image-37\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-1.png 787w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-1-300x223.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-1-768x570.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-1-750x557.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-1-600x445.png 600w\" sizes=\"auto, (max-width: 787px) 100vw, 787px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">(2)\u6708\u7a05\u7387TER\uff0c\u5982\u4e0b\u8868<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"949\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-2-1024x949.png\" alt=\"\" class=\"wp-image-38\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-2-1024x949.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-2-300x278.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-2-768x712.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-2-750x695.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-2-600x556.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-2.png 1058w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">(3)<strong>\u53ef\u6263\u62b5\u5f97\u975e\u61c9\u7a05\u6240\u5f97  PENGHASILAN TIDAK KENA PAJAK (PTKP)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"777\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-4-1024x777.png\" alt=\"\" class=\"wp-image-40\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-4-1024x777.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-4-300x228.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-4-768x583.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-4-750x569.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-4-600x455.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-4.png 1062w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.<strong>\u7b97\u6cd5\u524d\u5f8c\u6bd4\u8f03 &amp; \u8209\u4f8b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(<strong>1)Pegawai Tetap<\/strong> <strong>\u6c38\u4e45\u50f1\u54e1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u516c\u53f8\u5de5\u4f5c\u7684\u4eba\u54e1\uff0c \u5305\u62ec\u5f9e\u516c\u53f8\u9818\u53d6\u56fa\u5b9a\u85aa\u8cc7\u7684\u6b63\u5f0f\u54e1\u5de5\u548c\u5408\u7d04\u54e1\u5de5<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"211\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-5-1024x211.png\" alt=\"\" class=\"wp-image-41\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-5-1024x211.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-5-300x62.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-5-768x158.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-5-1536x317.png 1536w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-5-750x155.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-5-600x124.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-5.png 1698w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"325\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-6-1024x325.png\" alt=\"\" class=\"wp-image-44\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-6-1024x325.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-6-300x95.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-6-768x244.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-6-1536x488.png 1536w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-6-750x238.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-6-600x191.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-6.png 1652w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8209\u4f8b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A \u5148\u751f\u5728 PT Z \u5de5\u4f5c\u3002A \u5148\u751f\u5df2\u5a5a\uff0c\u6c92\u6709\u53d7\u64ab\u990a\u4eba (K\/0)\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PT Z \u6bcf\u6708\u70ba A \u5148\u751f\u652f\u4ed8\u7684 JKK \u548c JKM \u4fdd\u8cbb\u5206\u5225\u70ba A \u5148\u751f\u85aa\u8cc7\u90e8\u5206\u7684 0.50% \u548c 0.30%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PT Z \u70ba A \u5148\u751f\u652f\u4ed8\u7684\u9000\u4f11\u91d1\u7e73\u6b3e\u70ba\u6bcf\u6708Rp. 200,000, 00 \uff0c\u800cA\u5148\u751f\u672c\u4eba\u900f\u904ePT Z \u6bcf\u6708\u7e73\u7d0d\u9000\u4f11\u91d1 \u70baRp. 100,000.00\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A \u5148\u751f\u6bcf\u6708\u900f\u904e PT Z \u5411\u653f\u5e9c\u8a8d\u8b49\u7684 Amil Zakat Agency \u7e73\u7d0d\u6350\u6b3e\u70ba\u6bcf\u6708Rp. 200,000.00\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> A\u5148\u751f\u57282024\u5e74\u671f\u9593\u6240\u53d6\u5f97\u6216\u8cfa\u53d6\u7684\u6536\u5165\uff0c\u4f9d\u7167A\u985e\u6708\u6709\u6548\u7a05\u7387\u4f9d\u7b2c\u4e8c\u5341\u4e00\u689d\u898f\u5b9a\u6263\u9664PPh\uff0c\u8a08\u7b97\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"339\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-7-1024x339.png\" alt=\"\" class=\"wp-image-45\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-7-1024x339.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-7-300x99.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-7-768x254.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-7-1536x509.png 1536w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-7-750x248.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-7-600x199.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-7.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>12\u6708\u7a05\u91d1\u8a08\u7b97<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"860\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-8-1024x860.png\" alt=\"\" class=\"wp-image-46\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-8-1024x860.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-8-300x252.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-8-768x645.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-8-750x630.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-8-600x504.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-8.png 1102w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(<strong>2)Pegawai Tidak Tetap \u975e\u6c38\u4e45\u50f1\u54e1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u65e5\u5de5\/\u81e8\u6642\u5de5\uff0c\u6bcf\u5929\u70ba\u516c\u53f8\u5de5\u4f5c\u7684\u4eba\uff0c\u4ed6\u5011\u7684\u85aa\u6c34\u662f\u6839\u64da\u5929\u6578\u6216\u751f\u7522\u7684\u55ae\u4f4d\u6578\u91cf\u8a08\u7b97\u7684\u3002\u4f8b\u5982\uff1a\u5efa\u7bc9\u5de5\u7a0b\u5de5\u4eba(\u65e5\u5de5) <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"284\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-9-1024x284.png\" alt=\"\" class=\"wp-image-47\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-9-1024x284.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-9-300x83.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-9-768x213.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-9-750x208.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-9-600x166.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-9.png 1373w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"235\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-10-1024x235.png\" alt=\"\" class=\"wp-image-48\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-10-1024x235.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-10-300x69.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-10-768x176.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-10-750x172.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-10-600x138.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-10.png 1373w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8209\u4f8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u5148\u751f\u5728PT P\u5de5\u4f5c\u30022024\u5e741\u6708\uff0cK\u5148\u751f\u505a\u4e8620\u5929\u7684\u624b\u9336\u7d44\u88dd\u5de5\u4f5c\uff0c\u6bcf\u5929\u7684\u6536\u5165\u70baIDR 500,000.<br>\u6839\u64da\u6bcf\u65e5\u7e3d\u6536\u5165 500,000.00 \u5370\u5c3c\u76fe\uff0cK \u5148\u751f\u4e00\u5929\u6536\u5230\u6216\u8cfa\u53d6\u7684\u6536\u5165\u61c9\u7e73\u7d0d\u7684\u7b2c 21 \u689d PPh \u91d1\u984d\u6309\u7167\u6bcf\u65e5\u6709\u6548\u7a05\u7387 0.5% \u8a08\u7b97<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K \u5148\u751f\u6bcf\u5929\u6536\u5230\u6216\u8cfa\u53d6\u7684\u6536\u5165\u7684 PPh \u7b2c 21 \u689d\u6263\u9664\u91d1\u984d\u70ba 0.5% x IDR 500,000.00 = IDR 2,500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(3)Bukan Pegawai\u975e\u50f1\u54e1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u516c\u53f8\u54e1\u5de5\/\u5c08\u696d\u4eba\u58eb\u63d0\u4f9b\u7684\u670d\u52d9\u8cfa\u53d6\u6536\u5165\u3002\u4f8b\u5982\uff1a\u7db2\u7d05\u3001\u6703\u8a08\u5e2b<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"255\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-11-1024x255.png\" alt=\"\" class=\"wp-image-50\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-11-1024x255.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-11-300x75.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-11-768x191.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-11-1536x382.png 1536w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-11-750x187.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-11-600x149.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-11.png 1844w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"125\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-12-1024x125.png\" alt=\"\" class=\"wp-image-51\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-12-1024x125.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-12-300x37.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-12-768x94.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-12-750x91.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-12-600x73.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-12.png 1240w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8209\u4f8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U \u5148\u751f\u662f\u4e00\u540d\u5f8b\u5e2b\uff0c\u6b63\u5728\u8655\u7406\u6709\u95dc\u6feb\u7528 PT F \u7248\u6b0a\u7684\u7cfe\u7d1b\u3002\u70ba\u4e86\u89e3\u6c7a\u6b64\u6848\uff0cU \u5148\u751f\u5df2\u5f9e PT F \u6536\u5230\u6216\u6536\u5230\u4e86\u7e3d\u8a08 400,000,000.00 \u5370\u5c3c\u76fe\u7684\u8ce0\u511f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0d U \u5148\u751f\u6536\u5230\u6216\u8cfa\u53d6\u7684\u6536\u5165\u9810\u6263\u548c\u5fb5\u6536\u7b2c 21 \u689d\u6240\u5f97\u7a05\u7684\u57fa\u790e\u70ba 50% x IDR 400,000,000.00 = IDR 200,000,000.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e8c\u5341\u4e00\u689d\u6240\u5f97\u7a05\u4f9d\u7167\u6240\u5f97\u7a05\u6cd5\u7b2c\u5341\u4e03\u689d\u7684\u7a05\u7387\u8a08\u7b97\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(5% x 60,000,000.00 \u5370\u5c3c\u76fe) + (15% x 140,000,000.00 \u5370\u5c3c\u76fe) = 24,000,000.00 \u5370\u5c3c\u76fe<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7.PPH 21 \u6458\u8981 PP 58<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"319\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-13-1024x319.png\" alt=\"\" class=\"wp-image-52\" style=\"width:900px\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-13-1024x319.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-13-300x93.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-13-768x239.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-13-1536x479.png 1536w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-13-750x234.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-13-600x187.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-13.png 1887w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"438\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-14-1024x438.png\" alt=\"\" class=\"wp-image-53\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-14-1024x438.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-14-300x128.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-14-768x329.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-14-1536x658.png 1536w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-14-750x321.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-14-600x257.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-14.png 1913w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"520\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-15-1024x520.png\" alt=\"\" class=\"wp-image-54\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-15-1024x520.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-15-300x152.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-15-768x390.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-15-1536x779.png 1536w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-15-750x381.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-15-600x304.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-15.png 1825w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"399\" src=\"https:\/\/enw.xxm.mybluehost.me\/wp-content\/uploads\/2024\/01\/image-16-1024x399.png\" alt=\"\" class=\"wp-image-55\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-16-1024x399.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-16-300x117.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-16-768x300.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-16-1536x599.png 1536w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-16-750x293.png 750w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-16-600x234.png 600w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/01\/image-16.png 1900w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u8b8a\u66f4\u5f9e2023\u5e7412\u6708\u5e95\u767c\u5e03\uff0c\u5f9e2024\u5e741\u67081\u865f\u8d77\u9069\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>1.\u80cc\u666f \u5370\u5c3c\u653f\u5e9c\u6cd5\u898f\u7b2c 58\/2023 \u865f\uff08Peraturan Pemerintah Nomor 58 Ta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[28,27,29,26],"class_list":["post-32","post","type-post","status-publish","format-standard","hentry","category-25","tag-pp-58-tahun-2023","tag-pph21","tag-29","tag-26"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/32","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/comments?post=32"}],"version-history":[{"count":12,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/32\/revisions"}],"predecessor-version":[{"id":2644,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/32\/revisions\/2644"}],"wp:attachment":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/media?parent=32"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/categories?post=32"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/tags?post=32"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}