Dear All Accounting Community Member,
Melalui email ini saya infokan adanya update mengenai peraturan dirjen pajak atas perhitungan pph 21.
PER 31/PJ/2012 telah menggantikan PER 31/PJ/2009 sebagaimana telah diubah dengan PER 57/PJ/2009 dan berlaku mulai 1 januari 2013.
Adapun isi dari peraturan ini umumnya masih sama dengan peraturan sebelumnya, cuma terdapat klausul-klausul yang mengupdate angka ptkp dan batas tidak kena pajak atas upah harian.
Untuk lampiran contoh perhitungan dapat dilihat di website www.pajak.go.id
Semoga bermanfaat.
Thanks & Best Regard,
Ridwan Andretya Cunis, SE.
Blog at:
http://ldc-group.blogspot.com/ (Luminous Development Core)
http://llcore.wordpress.com/ (Luminous Learning Core)
Group at:
http://groups.yahoo.com/group/acc-com/ (Accounting Community)
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