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PPh OP: Pajak Penghasilan Pribadi

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PPh OP: Pajak Penghasilan Pribadi

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PPh OP dalam praktik

Created by

Mira Nuraeni
Mira Nuraeni
Indonesia

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PPh OP: Pajak Penghasilan Pribadi
 

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PPh OP: Pajak Penghasilan PribadiOnline version

PPh OP dalam praktik

by Mira Nuraeni
1

Pajak ________ ( PPh OP ) dikenakan atas ________ yang diterima warga negara maupun yang bekerja di Indonesia . Dasarnya adalah ________ yaitu setelah dikurangi ________ dan Penghasilan tidak kena pajak ( PTKP ) . Besar pajak ditentukan dengan ________ progresif yang berlaku untuk setiap lapisan PKP . Setelah ________ bruto ditotal , dikurangi ________ dan ________ , maka jumlah pajak terutang dihitung secara bertahap . Pembayaran pajak dilakukan melalui pemotongan oleh pemberi kerja atau dengan .

2

Berdasarkan UU N0 . tahun 2021 tentang harmonisasi peraturan perpapajakn wajib pajak orang pribadi akan dikenakan tarif pajak atas penghasilan yang diterima . apabila wajib pajak orang pribadi tidak memiliki ( ) akan dikenakan tarif lebih tinggi dibandingkan tarik yang dikenakan terhadap wajib pajak orang pribadi yang memiliki .

 
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