Penghitungan Pajak Penghasilan Pasal 21 Atas Kenaikan Gaji  

Oleh:

Widjaja, Siana Murti

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI - non-atma jaya
Dalam koleksi: Law Review: Universitas Pelita Harapan vol. VI no. 2 (Nov. 2006), page 76-85.
Topik: Pajak; regulation of director general of taxation; application guidelines of deduction; payment and reporting of income tax article 21; Retroactive increase in salary

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: LL21 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Application guidelines of deduction, payment and reporting of Income Tax article 21 and article 26 contained in Regulation of Director General of Taxation No 15 / PJ / 2006 dated February 23, 2006 only give examples of computation of the income tax article 21 upon salary increase retroactive applied from the beginning of the year Computation examples of the income tax article 21 and article 26 upon salary increase retroactive applied from the middle of the year and salary increase in the middle of the year without retroactive adjustment are not given. So, this article try to explain the computation examples of the income tax article 21 upon those salary increases.

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