{"id":474,"date":"2023-07-25T03:27:33","date_gmt":"2023-07-25T03:27:33","guid":{"rendered":"https:\/\/www.programgaji.com\/blog\/?p=474"},"modified":"2025-01-17T11:13:42","modified_gmt":"2025-01-17T04:13:42","slug":"kapan-pph-21-dihitung","status":"publish","type":"post","link":"https:\/\/www.programgaji.com\/blog\/kapan-pph-21-dihitung\/","title":{"rendered":"Kapan PPh 21 Dihitung? Simak Penjelasan Lengkapnya"},"content":{"rendered":"<p>Seperti yang kita ketahui, <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">PPh 21<\/a> merupakan salah satu <a href=\"https:\/\/www.programgaji.com\/blog\/potongan-gaji-karyawan\/\">komponen potongan gaji karyawan<\/a>. Lalu, kapan PPh 21 dihitung?<\/p>\n<p>Setiap bulan, saat menerima gaji biasanya karyawan akan menjumpai pemotongan PPh 21 yang dikurangi langsung dari gaji.<\/p>\n<p>Sebagai kewajiban warga negara, pemenuhan kewajiban perpajakan setiap Wajib Pajak tentu harus sesuai dengan peraturan yang ada,<\/p>\n<h2>Kapan PPh 21 Dihitung?<\/h2>\n<p>Berdasarkan <strong>Peraturan Menteri Keuangan No. 242\/PMK.03\/2014<\/strong>, batas waktu perhitungan\u00a0 dan penyetoran <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">PPh 21<\/a> adalah paling lama tanggal 10 bulan berikutnya setelah masa pajak berakhir.<\/p>\n<p>Kemudian untuk batas pelaporan <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">PPh 21<\/a> adalah tanggal 20 bulan berikutnya setelah masa pajak berakhir. Namun, apabila pada batas waktu tersebut bertepatan dengan hari libur, maka penyetoran dan pelaporan dapat mundur di hari kerja berikutnya.<\/p>\n<p>Hari libur yang dimaksud disini adalah hari Sabtu-Minggu, tanggal merah, libur nasional, atau cuti bersama secara nasional.<\/p>\n<p><strong>Baca Juga:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.programgaji.com\/blog\/422\/aturan-dan-ketentuan-pph-21\/\">Aturan dan Ketentuan PPh 21 Lengkap Terbaru<\/a><\/li>\n<li><a href=\"https:\/\/www.programgaji.com\/blog\/415\/cara-menghitung-pph-21-dengan-metode-gross-gross-up-dan-net\/\">Cara Menghitung PPh 21 dengan Metode Gross, Gross-Up dan Net<\/a><\/li>\n<li><a href=\"https:\/\/www.programgaji.com\/blog\/433\/cara-menghitung-tarif-progresif-pph-21-sesuai-uu-hpp\/\">Cara Menghitung Tarif Progresif PPh 21 Sesuai UU HPP<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Seperti yang kita ketahui, PPh 21 merupakan salah satu komponen potongan gaji karyawan. Lalu, kapan PPh 21 dihitung? Setiap bulan, saat menerima gaji biasanya karyawan akan menjumpai pemotongan PPh 21 yang dikurangi langsung dari gaji. Sebagai kewajiban warga negara, pemenuhan kewajiban perpajakan setiap Wajib Pajak tentu harus sesuai dengan peraturan yang ada, Kapan PPh 21 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"rank_math_focus_keyword":"","rank_math_description":"","rank_math_opengraph_description":"","rank_math_title":"","rank_math_opengraph_title":"","rank_math_opengraph_image":"","footnotes":""},"categories":[5],"tags":[23,29,18,28],"class_list":["post-474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pph21","tag-aturan-pph-21","tag-cara-menghitung-pph-21","tag-pph-21","tag-tarif-progresif-pph-21"],"_links":{"self":[{"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/posts\/474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/comments?post=474"}],"version-history":[{"count":4,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/posts\/474\/revisions"}],"predecessor-version":[{"id":6252,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/posts\/474\/revisions\/6252"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/media\/475"}],"wp:attachment":[{"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/media?parent=474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/categories?post=474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/tags?post=474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}