KLIPedia

Dear Team, Here I would like to clarify that employer portion of “life insurance” (asuransi jiwa) should be taken as regular income for tax calculation. This is because we don’t include as part of gross income for “life insurance” in our tax calculation. Currently on monthly basis, our company is contributing to insurance coverage of Manulife which is GHS , GTL & GPA and we are not including this as part of tax computation and also not in 1721-A1 form as well. Below are the regulations from PE

#1A: dijelaskan sesuai PER-16 nya aja mas. jadi ketika ada premi asuransi kesehatan, asuransi kecelakaan kerja, asuransi jiwa, asuransi dwiguna, dan asuransi bea siswa yang dibayarkan oleh pemberi kerja untuk pegawai kepada perusahaan asuransi lainnya itu masuk dalam penghitungan penghasilan yang dipotong PPh Pasal 21. Dan atas pembayaran permi asuransi tersebut dapat dibiayakan oleh pemberi kerja (Pasal 6 ayat (1) huruf a UU PPh)

ALVI FARIZAL