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Tanya-SC | PPh | Pertanyaan
I would like provide more information on back dated payment. If an employer is paying an employee a BONUS payment to an employee in the month of January 2021, but this amount was suppose to be paid to an employee in the year of November 2020. Due to certain circumstances this bonus is paid in 2021. Will this payment be tax in the Financial year 2020 or Financial year 2021? ———————— izin bertanya mas/mba, ini terhitung dari kpn mulai terutangnya pph 21 sesuai pp 94 kah? dan unt
Jawaban
iya betul. bisa dijelaskan saat pemotongan pph pasal 21 sesuai pasal 15 ayat (1) PP 94/2010. Dan jika penghasilan yang bersangkutan (bonus) memang sebenarnya sudah terutang di bulan November 2020, maka bisa masuk dalam SPT Masa November 2020. Untuk teknis penghitungan PPh 21 atas Bonus silakan mengikuti ketentuan dalam PER-16/2016. Contoh penghitungannya dapat dilihat dalam Lampiran I.4. PER-16/2016 ya. Jangan lupa di awal jawaban emailnya cantumin disclaimer kita hanya menyediakan jawaban
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