Tarif Baru Pajak Penghasilan

Wahyu Daniel – detikFinance Selasa, 2 Sept 2008

Undang-undang pajak penghasilan yang baru kini sudah disahkan oleh DPR. Beberapa tarif pajak dipotong sehingga diperkirakan potensial lost pajaknya mencapai Rp 40 triliun. Wajib pajak yang tak ber-NPWP akan dikenakan pajak yang lebih tinggi.

Berikut pokok-pokok pikiran dalam UU Pajak Penghasilan (PPh) yang baru disahkan oleh DPR, di gedung DPR, Senayan, Jakarta, Selasa (2/9/2008).

SAP PY-ID How to Determine Projection Factor /402 in Payroll Result

As we all may know that WT /402 (Projection Factor) are positioning a very critical in the SAP Indonesia Payroll processing. Especially in calculation of the Income tax (Article 21 – Income Tax). Incorrect understanding about the wage type will lead to the incorrect of overall Income Tax calculation

Definitions

This wage type is actually used for projecting/annualized the total income in yearly basis. The formulas could be found at PCR IDN3 (Setup Projection Factor for Tax Calculation) in sub Pay Schema IDN0. Generally, the PCR can be read as below: