KASUS KHUSUS: Perhitungan PPh 21 Masa Desember Pegawai Baru Masuk Tahun Berjalan

Confused about how to calculate Article 21 Income Tax for December for employees who joined mid-year? Calculating Article 21 Income Tax for permanent employees whose subjective tax obligations begin in the current year (new employees) requires special treatment, especially when calculating Article 21 underpayments/overpayments in December. In this video, we'll thoroughly examine a case study of tax calculations for employees who joined mid-2025. We'll discuss how to apply the Average Effective Rate (TER) for the month they started working, and how to recalculate using Article 17 rates at the end of the year. Key Points Discussed: The Current Year Concept in Income Tax (PPh 21) How to calculate monthly Income Tax (TER) from the first month of employment Calculation of Annual vs. Annualized Net Income (Be Careful Here!) How to calculate Income Tax (PPh 21) for the Last Period (December) for new employees Filling out Withholding Certificate A1 for current year employees Case Study: This video uses a simulation example of Mr. X's calculations, who just started working in mid-2025, so you can see the difference directly from employees who have been working full-time since January. Regulatory Reference: This video refers to PP 58 of 2023 and PMK 168 of 2023. Don't forget to LIKE, SHARE, and SUBSCRIBE to the Accounting & Taxation Tutorial Channel to stay updated on the latest tax updates!