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Siana M. Widjaja, Siana M.
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Law, Crime, Criminology & Criminal Justice

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Journal : LAW REVIEW

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Penghitungan Pemotongan Pajak Penghasilan Pasal 21 Atas Uang Lembur Widjaja, Siana M.
LAW REVIEW Vol 5, No 1 (2005)
Publisher : Pelita Harapan University

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Abstract

According to Tax Law No. KEP - 545/PJ/2000, overtime pay earned by an employee is classified as regular income such as salaries, wages, monthly pension, honorarium, allowances, and insurance paid by employer, so that income tax deduction on overtime pay is computed by added the overtime pay to the monthly salary. But an example of the computation has never been demonstrated by tax governor. According to the author, overtime pay cannot be classified as regular income as it happens irregularly and is irregular also in amount. To determine the right way to compute the income tax deduction on overtime pay is the objective of this article. Conclusion is taken after presenting various simulations of computation in several tables.
Penghitungan Pajak Penghasilan Pasal 21 Atas Kenaikan Gaji Widjaja, Siana M.
LAW REVIEW Vol 6, No 2 (2006)
Publisher : Pelita Harapan University

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Abstract

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 retroactiveapplied 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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