{"id":133,"date":"2009-10-19T09:20:42","date_gmt":"2009-10-19T09:20:42","guid":{"rendered":"http:\/\/www.pajak.net\/blog\/?p=133"},"modified":"2009-10-19T10:20:06","modified_gmt":"2009-10-19T10:20:06","slug":"perubahan-perhitungan-pph-21-bukan-pegawai","status":"publish","type":"post","link":"https:\/\/www.pajak.net\/blog\/133\/perubahan-perhitungan-pph-21-bukan-pegawai\/","title":{"rendered":"Perubahan Perhitungan PPh 21 Bukan Pegawai"},"content":{"rendered":"<p>Untuk mencegah terjadinya lebih potong PPh 21 atas bukan pegawai, maka terjadi perubahan perhitungan PPh 21 di mana dalam\u00a0perhitungan PPh 21 yang baru ini, nilai brutonya dikalikan 50% dulu. Jadi kira-kira hampir sama dengan konsep perhitungan PPh 21 tenaga ahli. Perubahan ini mulai berlaku mulai 1 Januari 2009.<\/p>\n<p>Jenis-jenis penghasilan yang mengalami perubahan perhitungan PPh 21 ini meliputi :<\/p>\n<ul>\n<li>Imbalan distributor MLM (point 2 di Bukti Potong PPh 21)<\/li>\n<li>Imbalan kepada petugas dinas luar asuransi (point 3 di Bukti Potong PPh 21)<\/li>\n<li>Imbalan kepada penjaja barang dagangan (point 4 di Bukti Potong PPh 21)<\/li>\n<li>Imbalan kepada Bukan Pegawai yang bersifat berkesinambungan (point 10 di Bukti Potong PPh 21)<\/li>\n<li>Imbalan kepada Bukan Pegawai yang tidak\u00a0berkesinambungan (point 11 di Bukti Potong PPh 21)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Untuk mencegah terjadinya lebih potong PPh 21 atas bukan pegawai, maka terjadi perubahan perhitungan PPh 21 di mana dalam\u00a0perhitungan PPh 21 yang baru ini, nilai brutonya dikalikan 50% dulu. Jadi kira-kira hampir sama dengan konsep perhitungan PPh 21 tenaga ahli. Perubahan ini mulai berlaku mulai 1 Januari 2009. Jenis-jenis penghasilan yang mengalami perubahan perhitungan PPh &hellip; <a href=\"https:\/\/www.pajak.net\/blog\/133\/perubahan-perhitungan-pph-21-bukan-pegawai\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Perubahan Perhitungan PPh 21 Bukan Pegawai<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[50],"class_list":["post-133","post","type-post","status-publish","format-standard","hentry","category-perpajakan","tag-pph-21-bukan-pegawai"],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p64vuL-29","_links":{"self":[{"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/posts\/133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/comments?post=133"}],"version-history":[{"count":0,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/posts\/133\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/media?parent=133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/categories?post=133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/tags?post=133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}