different benefits with 21 pph 21 pph in corporate responsibility.


different benefits with 21 pph 21 pph in corporate responsibility.
so if the calculation of income tax allowances be 21 then the amount should be included in employee gross receipts, so that the employees’ salary slip shows that an employee receives a number of benefits that make a greater acceptance. If the value of the income tax allowance is calculated is 21, the method used in calculating the income tax allowance is 21, usually familiar with GROSS UP. Tax Benefits under these conditions become the object of tax 21.
If every employee there is no income tax allowance 21, but the company has a policy that 21 officers of Income Tax paid, so that the employee received it intact, it is assumed that the value of income in the form of pleasure, as it appears on the PMK 252/PMK.3/2008 market 8 paragraph 2. In this condition 21 of Income Tax paid by companies are not given in advance to the employee but are remitted directly to the office of tax and the VAT 21 tax is not the object again. In this condition are usually employees did not know how much the income tax paid by 21 companies, employees receive wrong.

21 Income tax paid if the company then it is not a cost to the company and the employees are not treated as income and vice versa if a benefit.
So how to distinguish the accounting, this can be seen if the income tax allowance then the value 21 is entered to estimate these benefits while employee income if the value of the income tax borne by the company 21 to a separate cost item, such as the example of Article 21 Income tax expenses.
just as an example of such an allowance value of total capital income received in salary slip Rp. 4.3255 million, – as if a tax borne by the company then listed the mother’s salary is Rp. 4.2 million, – When viewed from the number of women receive the same net amount Rp. 4.2 million – because of the income tax of Rp 21. 125 500, – in the first case be deducted from income mothers while in the second case the income tax of 21 with the same amount paid by the company.
Klu borne by the Income Tax Article 21 can not be expensed by the company while Article 21 Income tax allowances, income tax allowances can be expensed 21 which is equal to the Income Tax Article 21.
Either benefits or bear any net income (take home pay) the same as different mba gross, gross allowances klu> net (take home pay) but klu borne gross = net (take home pay).
Thus if the gross income allowances for employees working a month since the beginning of the year will be greater than if the work mid-year. The logic is like that also do mba? sorry but another thing that concerned if the expat employee’s gross income the same month between mid-year that goes by that entry since the beginning of the year.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: