Perubahan besaran penghasilan yang tidak dikenakan pajak untuk pegawai harian

Berdasarkan ketentuan Pasal 9 ayat (1) huruf b Peraturan Direktur Jenderal Pajak Nomor PER-43/PJ/2012 tanggal 27 Desember 2012,  mulai 1 Januari 2013, jumlah penghasilan yang tidak melebihi Rp 200.000,000 sehari,
yang berlaku bagi Pegawai Tidak Tetap atau Tenaga Kerja Lepas yang menerima upah harian, upah mingguan, upah satuan atau upah borongan, sepanjang penghasilan kumulatif yang diterima dalam 1 (satu) bulan kalender belum melebihi Rp2.025.000,00 tidak dikenakan Pajak Penghasilan.


  • Lumayan ada kenaikan atas besaran  jumlah penghasilan yang tidak dikenakan pajak, yang berlaku bagi Pegawai Tidak Tetap atau Tenaga Kerja Lepas yang menerima upah harian, upah mingguan, upah satuan atau upah borongan yang tadinya sebesar Rp 150.000,00 sehari menjadi Rp 200.000,00 sehari. Atau ada kenaikan sebesar Rp 50.000,00.
  • Tapi kenapa ya, besaran biaya jabatan untuk pegawai tetap dan biaya pensiun untuk pensiunan tidak ikut dinaikan? Barangkali bagi pegawai tetap atau pensiunan dianggap beban hidupnya tidak naik???

About Jaja Zakaria

Nama saya Jaja Zakaria, saya tinggal di Depok, Jawa Barat, kurang lebih 40 km dari Jakarta Selatan. Saya alumni Fakultas Hukum Universitas Gadjah Mada, Yogayakarta, dan Opleidings Instituut Financien, Den Haag, Belanda di bidang Hukum Pajak Internasional. Saya pengarang beberapa buku, e-book, dan makalah-makalah perpajakan. Pengalaman saya antara lain pernah menjadi anggota delegasi Indonesia dalam perundingan Perpajakan dengan Denmark, Mesir, Kanada, Uni Emirat Arab, Kuwait, Turki, Brunei Darussalam, Pilipina, Vietnam, Mongolia, dan Taiwan; dalam Study Group on Asian Tax Administration and Research (SGATAR) meeting; dan dalam Joint Commission Indonesia - China. Saya juga anggota International Word Tax Expert.

Posted on February 20, 2013, in Forum, Peraturan Perpajakan, Peraturan Perpajakan Terbaru, Topik Perpajakan and tagged , , , , . Bookmark the permalink. 10 Comments.

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