Taxpayers feel that the calculation of PPh Article 21 is very complicated, taking into account progressive rates, non-taxable income (PTKP), position costs, permanent and non-permanent employees, non-employees, holiday bonuses/allowances (THR), transferred and new employees. work and so on. The DJP stated that up to 400 (four hundred) calculation schemes could occur for Article 21 PPh deductions.
The provisions relating to the existing Article 21 Income Tax Withholding, namely Regulation of the Director General of Taxes Number PER-16/PJ/2016 itself are no longer relevant with many of the provisions above which have been changed with the enactment of Law Number 7 of 2021 concerning the Law on Harmonization of Tax Regulations (UU HPP ) and the rules below.
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