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Home arrow Latest News arrow Textile Workers Income Tax Deducted 2.5 percent


				
			
			
Textile Workers Income Tax Deducted 2.5 percent PDF Print E-mail
Written by Maizer   
Tuesday, 25 October 2016

The government decided to provide treatment policy Article 21 of the Income Tax on the income of employees paid by the employer who meet certain criteria, for a specific time period. The goal, to improve the competitiveness of the industry and to absorb employment.

 

Thus, the President Joko Widodo has signed Government Regulation (PP) No.41 Year 2016 on the treatment of Article 21 of the Income Tax on Income Employee Of Employer With Certain criteria on 17 October.

 

According to this regulation, employees who receive income from an employer with certain criteria with the amount of taxable income in one year at most Rp 50 million, subject to withholding tax at the rate of Article 21 of 2.5 percent and a final

 

"Employees who receive treatment withholding tax Article 27 referred to an employee who is expected in one year earn taxable income of not more than Rp 50 million, based on the list of employees who submitted the employer at the time of reporting the Notice Period Income Tax Article 21 and / or Article 26 The tax period July 2016 and January 2017, "reads Article 1 (5) of this Regulation as written pages Setkab, Wednesday (26/10).

 

Condition, taxpayer conducting business activities in the fields of industry, such as footwear, and textiles and textile products; employs a direct employees of at least 2,000 (two thousand); bear the income tax under Article 21 employees.

 

In addition, the company also exports at least 50 percent of the total value of annual sales in the previous year; have a collective labor agreement; program to include employees in the Social Security Agency (BPJS) Employment and Health BPJS program.

 

Lastly, do not currently receive or use the facilities of the Income Tax under Section 31A of Act No. 7 of 1983 on Income Tax, or Income Tax facilities under Article 29 of Government Regulation No. 94 Year 2010 on the Calculation of taxable income and tax payment in Income in Current Year.

 

Pajak Penghasilan Pekerja Tekstil Dipotong 2,5 persen

 

 

Pemerintah memutuskan untuk memberikan kebijakan perlakuan Pajak Penghasilan Pasal 21 atas penghasilan pegawai yang dibayarkan oleh pemberi kerja yang memenuhi kriteria tertentu, untuk periode waktu tertentu. Tujuannya, untuk meningkatkan daya saing industri dan menyerap lapangan kerja.

 

Dengan demikian, Presiden Joko Widodo telah menandatangani Peraturan Pemerintah (PP) no.41 Tahun 2016 tentang Perlakuan Pajak Penghasilan Pasal 21 Atas Penghasilan Pegawai Dari Pemberi Kerja Dengan Kriteria Tertentu pada 17 Oktober lalu.

 

Menurut PP ini, pegawai yang menerima penghasilan dari pemberi kerja dengan kriteria tertentu dengan jumlah Penghasilan Kena Pajak dalam 1 tahun paling banyak sebesar Rp 50 juta, dikenai pemotongan Pajak Penghasilan Pasal 21 dengan tarif 2,5 persen dan bersifat final

 

"Pegawai yang mendapatkan perlakuan pemotongan Pajak Penghasilan Pasal 27 sebagaimana dimaksud adalah pegawai yang diperkirakan dalam 1 tahun memperoleh Penghasilan Kena Pajak tidak lebih dari Rp 50 juta, berdasarkan daftar pegawai yang disampaikan pemberi kerja pada saat pelaporan Surat Pemberitahuan Masa Pajak Penghasilan Pasal 21 dan/atau Pasal 26 Masa Pajak Juli 2016 dan Januari 2017," bunyi Pasal 1 ayat (5) PP ini seperti ditulis laman Setkab, Rabu (26/10).

 

Syaratnya, wajib pajak badan yang melakukan kegiatan usaha pada bidang industri, seperti alas kaki, dan tekstil dan produk tekstil; mempekerjakan pegawai langsung minimal 2.000 (dua ribu) orang; menanggung Pajak Penghasilan Pasal 21 pegawainya.

 

Selain itu, perusahaan juga melakukan ekspor paling sedikit 50 persen dari total nilai penjualan tahunan pada tahun sebelumnya; memiliki perjanjian kerja bersama; mengikutsertakan pegawainya dalam program Badan Penyelenggara Jaminan Sosial (BPJS) Ketenagakerjaan dan program BPJS Kesehatan.

 

Terakhir, tidak sedang mendapatkan atau memanfaatkan fasilitas Pajak Penghasilan berdasarkan Pasal 31A Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan, atau fasilitas Pajak Penghasilan berdasarkan Pasal 29 Peraturan Pemerintah Nomor 94 Tahun 2010 tentang Penghitungan Penghasilan Kena Pajak dan Pelunasan Pajak Penghasilan dalam Tahun Berjalan.

 

 
		
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