Tanya
Dear Sir/Madam, We require clarification regarding the conversion factor to be used for converting the annual basic salary to monthly basic salary of temporary employees. Is there a provision mentioned in the government regulation number PP 35 year 2021 relating to Fixed term employment contract, outsourcing working hours and rest hours and employment relationship termination or any other regulation specifying the conversion factor that needs to be used? For simplicity sake please refer the below example Considering conversion factor as 13.5 Annual basic salary: 12,00,000 Monthly basic salary: 12,00,000/13.5
Jawaban
untuk aturan PP 35/2021 bukan di kita aturannya dan aturan terkait PP ini pun belum ada secara perpajakan. Untuk perpajakan sendiri, terkait perhitungan pegawai tidak tetap masih menggunakan Per-16/2016.
WAHYU DESY PRIHARTANTI
Dasar Hukum
- silakan ganti "XXXXXXXX" di mode edit pada bagian dasar hukum dengan kodifikasi ketentuan. Contoh untuk lebih dari satu dasar hukum, "021983-uu7th", "362015-se15pj"
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