{"id":3559,"date":"2022-12-31T13:06:56","date_gmt":"2022-12-31T06:06:56","guid":{"rendered":"https:\/\/businessupdate.id\/?p=3559"},"modified":"2022-12-31T13:06:57","modified_gmt":"2022-12-31T06:06:57","slug":"aturan-baru-2023-gaji-rp45-juta-tak-kena-pajak","status":"publish","type":"post","link":"https:\/\/businessupdate.id\/?p=3559","title":{"rendered":"Aturan Baru 2023 Gaji Rp4,5 Juta Tak Kena Pajak"},"content":{"rendered":"\n

BusinessUpdate –<\/strong> Presiden Joko Widodo (Jokowi) baru saja meneken Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan. <\/p>\n\n\n\n

Aturan baru ini memberikan pelonggaran dan pembebasan kewajiban pajak penghasilan (PPh) orang pribadi dan pengusaha kecil, sebagaimana yang diundangkan dalam UU Harmonisasi Peraturan Perpajakan (HPP).<\/p>\n\n\n\n

Masyarakat yang gajinya di bawah Rp4,5 juta per bulan tidak dikenakan pajak dikarenakan berada di bawah batas Penghasilan Tidak kena Pajak (PTKP). Adapun, PTKP yang berlaku saat ini masih tetap Rp4,5 juta per bulan atau Rp54 juta per tahun.<\/p>\n\n\n\n

Menurut aturan tersebut, pekerja dengan gaji Rp4,6 juta ke atas akan dikenakan pajak setiap tahunnya dengan bracket <\/em>tarifnya yang paling rendah, yakni 5%.<\/p>\n\n\n\n

Terkait hal ini Menteri Keuangan Sri Mulyani mencontohkan, pekerja dengan penghasilan Rp5 juta per bulan atau Rp60 juta per tahun, maka penghasilan yang dikenai pajak setelah dikurangi PTKP yakni Rp6 juta per tahun. Kemudian, dikenakan tarif 5% sehingga pajak yang harus dibayar per tahun hanya Rp300.000. <\/p>\n\n\n\n

Aturan baru ini juga mengatur pajak bagi para pedagang yang usahanya dijalankan sendiri atau UMKM orang pribadi. Para pedagang warteg, warung kopi dan warmindo dengan omzet maksimal Rp500 juta per tahun baru dikenakan pajak.<\/p>\n\n\n\n

Sebelumnya, pelaku UMKM individu semua dikenakan pajak karena tidak ada pengaturan batasan omzet yang dikenakan pajak. Misalnya, penghasilan per tahun hanya Rp50 juta atau bahkan Rp100 juta per tahun tetap dikenakan PPh final 0,5%.<\/p>\n\n\n\n

Berikut ini perhitungan tarif pajak bagi individu:<\/p>\n\n\n\n

– Penghasilan sampai Rp60 juta dikenakan tarif 5%<\/p>\n\n\n\n

– Penghasilan Rp60 juta hingga Rp250 juta dikenakan tarif 15%<\/p>\n\n\n\n

– Penghasilan Rp250 juta hingga Rp500 juta dikenakan tarif 25%<\/p>\n\n\n\n

– Penghasilan Rp500 juta hingga Rp5 miliar dikenakan tarif 30%<\/p>\n\n\n\n

– Penghasilan Rp5 miliar ke atas dikenakan tarif 35%.<\/p>\n\n\n\n

Adapun, berikut ini rumus perhitungan bagi PPh bagi UMKM:<\/p>\n\n\n\n

– Pendapatan Kena Pajak (PKP) = Omzet – PTKP (Rp 500 juta)<\/p>\n\n\n\n

– PPh = PKP x 0,5%<\/p>\n","protected":false},"excerpt":{"rendered":"

BusinessUpdate – Presiden Joko Widodo (Jokowi) baru saja meneken Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan.  Aturan baru ini memberikan pelonggaran dan pembebasan kewajiban pajak penghasilan (PPh) orang pribadi dan pengusaha kecil, sebagaimana yang diundangkan dalam UU Harmonisasi Peraturan Perpajakan (HPP). Masyarakat yang gajinya di bawah Rp4,5 juta per […]<\/p>\n","protected":false},"author":5,"featured_media":3561,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,76,45],"tags":[1741,586,423,1740,1000],"class_list":["post-3559","post","type-post","status-publish","format-standard","has-post-thumbnail","category-economic","category-national","category-news-update","tag-harmonisasi","tag-pajak","tag-pemerintah","tag-penghasilan","tag-peraturan"],"yoast_head":"\nAturan Baru 2023 Gaji Rp4,5 Juta Tak Kena Pajak - Businessupdate.id<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/businessupdate.id\/?p=3559\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aturan Baru 2023 Gaji Rp4,5 Juta Tak Kena Pajak - Businessupdate.id\" \/>\n<meta property=\"og:description\" content=\"BusinessUpdate – Presiden Joko Widodo (Jokowi) baru saja meneken Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan.  Aturan baru ini memberikan pelonggaran dan pembebasan kewajiban pajak penghasilan (PPh) orang pribadi dan pengusaha kecil, sebagaimana yang diundangkan dalam UU Harmonisasi Peraturan Perpajakan (HPP). 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