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PPh 21 & withholding lain<br />

1.Kompensasi karyawan: tunai versus natura.<br />

2.Gross method, net method, dan gross-up method.<br />

3.Konsep taxable dan deductible terkait dengan<br />

4.<br />

5.<br />

6.<br />

unsur-unsur biaya karyawan.<br />

Rekonsiliasi objek pph pasal 21 dengan unsurunsur<br />

biaya karyawan:<br />

Identifikasi atas objek-objek withholding tax.<br />

Rekonsiliasi SPT masing-masing withholding tax<br />

dengan biaya-biaya yang terkait dengan objek<br />

withholding tax.<br />

45

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