As the extent of the schemes perpetrated by Bernard L. Madoff continues to unfold, one must ask where it will lead next. Are CPAs in line to be victims of Madoff? This seems like a silly question, because Madoff admit- ted he operated a Ponzi scheme estimated at $65 billion; plead- ed guilty to 1 1 counts of fraud, money laundering, and perjury; will be sentenced to up to 150 years in jail; and will never be allowed to reenter the securities business. Moreover, CPAs are trained to be skeptical in matters of financial fraud and do not readily fit the profile of a Ponzi scheme victim. The sad fact, how- ever, is that many CPAs are likely to be drawn into the financial black hole created by Madoff s scheme because their clients entrusted their investments to Madoff, either directly or indirectly. In fact, at least three dozen New York accounting firms and another two dozen individual accountants were identified in court filings as having received account statements from Madoff s investment firm.
The huge losses resulting from the Madoff scheme will no doubt result in an equally huge flood of litigation. Anyone who served as an auditor or professional advisor of a Madoff investor stands a good chance of becoming a defendant and, thus, being added to the list of Madoff s victims. In fact, this process has already begun, as lawsuits have been brought against Ernst & Young, McGladrey & Pullen, KPMG, and BDO Seidman.
Who Is at Risk
The accounting firm most closely tied to the Madoff scheme was Madoff s own auditor, Friehling & Horowitz, which consisted of three people (only one was an active CPA, one was a secretary, and the third was approximately 80 years old and living in Florida) and operated out of a 13' by 18' storefront office in New City, New York. In addition to auditing Madoff s operations, this firm invested in Madoff s fund (further calling into question its audit independence) and also served as the accountant for scores of other Madoff investors.
Beyond this obvious target are the auditors for the numerous feeder funds that invested all or a substantial portion of their investors' monies with Madoff. These audit firms are likely to be sued by their fund clients and their clients' investors for having failed to properly audit the funds' financial holdings. Although auditors are generally able to rely on the audit reports of investee entities such as Madoff, the plaintiffs will undoubtedly allege that the auditors failed to heed numerous "red flags" that something was amiss in Madoff s enterprise. The following are among the red flags that have been alleged in an existing lawsuit:
* Madoff s claimed investment strategy was incapable of delivering the returns he was reporting;
* The options contracts in which Madoff supposedly invested were not reflected in the trading of the options exchanges;
* The value of the reported listed call options was insufficient to allow Madoff to hedge the exposure of the $65 billion in assets which Madoff claimed;
* Madoff operated under a veil of secrecy and did not allow outside audits by significant investors;
* Madoff went to 100% cash every December 31, irrespective of market conditions;
* Investors had no electronic access to their accounts at Madoff; and
* Madoff did not have an independent custodian hold its investment securities.
Entities that invested directly with Madoff will likely also seek to recoup their losses by suing their accountants and auditors. These entities will include educational and charitable organizations, foundations, pension plans, and other benefit funds that invested in Madoff s fund. While their losses are substantially less than those of the feeder funds in absolute terms (which ran as high as several billion dollars), they are devastatingly large to many such investors that placed most, if not all, of their entire investment portfolios with Madoff. These institutional investors will undoubtedly assert that such a concentration of assets with a single fund manager requires much greater scrutiny on the part of the entity's auditors, that the auditors had a duty to disclose the large concentration in a single investment vehicle, or that such concentration was in violation of the fund's stated policy of investment diversification. Whether such blame should fall on the fund managers rather than their auditors is subject to debate.
Also included among Madoff s victims were many thousands of individual investors. Although the vast majority of these investors did not have their financial statements audited, they may have employed accountants to prepare their tax returns or to offer business and investment advice. Many individual investors had copies of their Madoff monthly statements sent directly to their accountants; others simply forwarded those statements to their accountants in order to prepare their tax returns. Those accountants who offered investment advice (regardless of whether they were specifically retained as an investment advisor) will be particularly susceptible to lawsuits by their clients, who will likely claim that the accountants failed to adequately investigate what Madoff was doing. Even those accountants who only performed tax-preparation services are likely to be charged with having failed to notice various irregularities on their clients' monthly statements from Madoff. Although tax preparers rarely assume responsibility for bringing such anomalies to their clients' attention, this is unlikely to deter a defrauded widow from commencing a lawsuit alleging that she relied on her accountant to protect her, or a jury from finding that the accountant had a duty to do so.
CPAs who served as trustees, executors, or administrators of trusts, estates, and foundations that invested with Madoff are in even greater danger of being sued. These accountants would be considered fiduciaries and subject to assessment for their entity's losses. In such cases, plaintiffs need not prove that CPA fiduciaries had a duty to investigate, discover, and report anomalies in the way Madoff conducted his operations, but only that tfiey failed to use reasonable prudence in making their investment decisions. An investment that paid 10% to 15% annual returns might be considered inherently too risky for such entities.
Madoff did not simply rely upon his reputation for high returns to attract th
Madoff did not simply rely upon his reputation for high returns to attract the investors necessary to keep his Ponzi scheme alive. Madoff is said to have paid substantial finders' fees to solicit new investors. Any CPA who may have accepted such fees will have a difficult time convincing a jury that he did not compromise his objectivity in advising clients to invest with Madoff. This will be especially trae of any firms that did not advise their clients that they were receiving remuneration from Madoff, with respect to their clients' investments.
Plaintiffs' Burden of Proof
Most of the suits against accounting firms will be brought by the accounting firms' clients themselves. These will normally be asserted on a negligence theory. In such cases, a client will have to allege that an accounting firm had a duty to investigate Madoff s fund and that, had the accounting firm done so, it would have discovered that Madoff was operating a Ponzi scheme. Such a claim poses some fairly high hurdles for plaintiffs, especially considering the number of sophisticated investors and regulatory officials who also failed to detect a scheme that Madoff operated for more than 15 years.
Some suits by CPAs' clients will be brought on a breach of fiduciary duty theory. In these cases, the plaintiff will have the bürden of proving that tiie defendant accountant or accounting firm was a fiduciary with respect to the client. The law is clear, however, that tiie normal auditor-client relationship does not create a fiduciary relationship. Indeed, it has been successfully argued that a fiduciary relationship is incompatible with the independent auditor role. This does not mean that a CPA must manage a client's money or be an executor or trustee in order to be considered a fiduciary. A fiduciary relationship may exist when there is a significant disparity in financial expertise between the client and the professional, where the professional has undertaken to provide advice or other expertise for the client, and where the client is clearly relying upon the professional's greater expertise in making his investments or other business decisions. While it is not unusual for a client to claim that he was wholly dependent upon a professional's financial advice, the determination of whether a CPA owed a fiduciary duty to a client will likely turn on the facts of each individual case
1145A tax audit is an experience every businessperson hopes to avoid. If the IRS does pay your business a visit, however, understanding what an auditor might look for can make the difference between a minor inconvenience and a major hardship.
During a full-fledged audit, an IRS agent maylook at several specific items in your tax return and business records, including:
Income. The IRS will compare your bank statements and deposits to the income you reported. They will also review your invoices, sales records and receipts, along with your general ledger and other formal bookkeeping records. If you received gifts of money or an inheritance, keep records to document how much you received. Without proof, the IRS may classify these as income and tax them as such. They will also classify any exchange of goods or services in lieu of cash (such as barter transactions) as taxable income.
Expenses and deductions. An auditor may compare canceled checks, bills marked “paid,” bank statements, credit card statements, receipts for payment or charitable gifts, and other business records to the expenses and deductions you reported on your return. They may pay special attention to reported debts or business losses; charitable gifts; and travel, meal and entertainment expenses. Keep a log to substantiate travel, meal and entertainment expenses, and be sure to deduct only legitimate business expenses. Read Tax Deductions and Your Small Business for additional information.
1145A tax audit is an experience every businessperson hopes to avoid. If the IRS does pay your business a visit, however, understanding what an auditor might look for can make the difference between a minor inconvenience and a major hardship.
During a full-fledged audit, an IRS agent may
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look at several specific items in your tax return and business records, including:
Income. The IRS will compare your bank statements and deposits to the income you reported. They will also review your invoices, sales records and receipts, along with your general ledger and other formal bookkeeping records. If you received gifts of money or an inheritance, keep records to document how much you received. Without proof, the IRS may classify these as income and tax them as such. They will also classify any exchange of goods or services in lieu of cash (such as barter transactions) as taxable income.
Expenses and deductions. An auditor may compare canceled checks, bills marked “paid,” bank statements, credit card statements, receipts for payment or charitable gifts, and other business records to the expenses and deductions you reported on your return. They may pay special attention to reported debts or business losses; charitable gifts; and travel, meal and entertainment expenses. Keep a log to substantiate travel, meal and entertainment expenses, and be sure to deduct only legitimate business expenses. Read Tax Deductions and Your Small Business for additional information.
Loans and interest. An auditor may review loan paperwork, deposits, bank statements, credit card statements, receipts and canceled checks to verify that you used borrowed money only to cover business expenses. This is important, since you may deduct interest on business-related loans.
Employee classifications. The IRS will review employee classifications on your return and check this data against time cards, job descriptions, benefit plans, invoices, canceled checks, contracts and other business records. Auditors will pay particular attention to independent contractor classifications, since many firms improperly classify regular employees as contractors. For more information about IRS rules, read The Proper Classification of Workers.
Payroll. Auditors will examine canceled checks, tax returns, deposits, business records and other forms to check for completeness, accuracy and timely filing. They will also review records documenting state, federal and Social Security (FICA) withholding, Medicare taxes, advance earned-income credit, unemployment compensation and workers’ compensation premiums. The IRS will also examine salaries and bonuses paid to owners and officers of your business to be sure they are legitimate and within industry standards.
Other records. An auditor can also inspect records from your tax preparer or accountant, bank or other financial institution, suppliers, and customers.
In addition to inspecting your business, an auditor may inspect your personal finances. The IRS may compare your current lifestyle with the income presented on your tax return to determine if they are compatible. An auditor may also talk with others who are knowledgeable about you and your financial situation.
The American Institute of Certified Public Accountants (AICPA) has asked for additional changes to financial reporting rules before follwing the SEC Roadmap to adoption of IFRS.
The AICPA said it supports IFRS for public companies but before adoption of it wants the SEC to implement the recommendations of the SEC’s Advisory Committee on Improvements to Financial Reporting relating to the use of professional judgment.
The AICPA notes that only after a final adoption date is set for IFRS will the U.S. financial reporting system make significant changes and move toward adoption. They note that the requirement of the SEC for three years of comparative information is a barrier to adoption. More specifically, if the final adoption date is 2014, U.S. issuers must begin to adopt IFRS in 2011, in order to have comparative figures available. They argue that companies would need up to two years to make necessary upgrades, suggesting that the transition will take five years—two years of upgrades plus three years to compile comparative figures.
The AICPA suggests that implementation could be shorter SEC allows U.S. issuers to follow IFRS 1, First-time Adoption of International Financial Reporting Standards, and provide only two years of information in the year of adoption, i.e. the current year plus one year of comparatives.
The AICPA feels that the SEC Roadmap requires dual recordkeeping—in the years prior to adoption, companies need to keep two years of recorded in both U.S. GAAP and IFRS.
The AICPA supports limited early adoption of IFRS, but argues that more companies, including smaller issuers, should be allowed to early-adopt.
The AICPA also recommends that the SEC set aside a portion of its current public company levies to fund standard-setting activities of the International Accounting Standards Board.
The AICPA’s Board of Examiners has issued new IFRS material for the CPA exam that include IFRS that will be on the Uniform CPA Examination on or before 2012
Pengertian
Pajak Penghasilan (PPh) Pasal 23 adalah pajak yang dipotong atas penghasilan yang berasal dari modal, penyerahan jasa, atau hadiah dan penghargaan, selain yang telah dipotong PPh Pasal 21.
Pemotong dan Penerima Penghasilan yang Dipotong PPh Pasal 23
1. Pemotong PPh Pasal 23:
a. badan pemerintah;
b. Wajib Pajak badan dalam negeri;
c. penyelenggaraan kegiatan;
d. bentuk usaha tetap (BUT);
e. perwakilan perusahaan luar negeri lainnya;
f. Wajib Pajak Orang pribadi dalam negeri tertentu, yang ditunjuk oleh Direktur Jenderal Pajak.
2. Penerima penghasilan yang dipotong PPh Pasal 23:
a. WP dalam negeri;
b. BUT
Tarif dan Objek PPh Pasal 23
dipotong Pajak Penghasilan sebesar 2% (dua persen) dari jumlah bruto dan tidak termasuk Pajak Pertambahan Nilai
Saat Terutang, Penyetoran, dan SPT Masa PPh Pasal 23
a. PPh Pasal 23 terutang pada akhir bulan dilakukannya pembayaran atau akhir bulan terutangnya penghasilan yang bersangkutan, tergantung peristiwa yang terjadi terlebih dahulu.
b. PPh Pasal 23 disetor oleh Pemotong Pajak paling lambat tanggal sepuluh bulan takwim berikutnya setelah bulan saat terutang pajak.
c. SPT Masa disampaikan ke Kantor Pelayanan Pajak setempat, paling lambat 20 hari setelah Masa Pajak berakhir.
Bukti Pemotong PPh Pasal 23
Pemotong Pajak harus memberikan Bukti Pemotongan PPh Pasal 23 kepada Wajib Pajak Orang Pribadi atau badan yang telah dipotong PPh Pasal 23.
1. Pajak Penghasilan Pasal 21
adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain yang diterima atau diperoleh Wajib Pajak orang pribadi dalam negeri sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan.
2. Pemotong PPh Pasal 21
a. Pemberi kerja yang terdiri dari orang pribadi dan badan.
b. Bendaharawan pemerintah baik Pusat maupun Daerah
c. Dana pensiun atau badan lain seperti Jaminan Sosial Tenaga Kerja (Jamsostek), PT Taspen, PT ASABRI.
d. Perusahaan dan bentuk usaha tetap.
e.Yayasan, lembaga, kepanitia-an, asosiasi, perkumpulan, organisasi massa, organisasi sosial politik dan organisasi lainnya serta organisasi internasional yang telah ditentukan berdasarkan Keputusan Menteri Keuangan.
f. Penyelenggara kegiatan.
3. Penerima penghasilan yang dipotong PPh Pasal 21
a. Pegawai tetap.
b. Tenaga lepas (seniman, olahragawan, penceramah, pemberi jasa, pengelola proyek, peserta perlombaan, petugas dinas luar asuransi), distributor MLM/direct selling dan kegiatan sejenis.
c. Penerima pensiun, mantan pegawai, termasuk orang pribadi atau ahli warisnya yang menerima Tabungan Hari Tua atau Jaminan Hari Tua.
d. Penerima honorarium.
e. Penerima upah.
f. Tenaga ahli (Pengacara, Akuntan, Arsitek, Dokter, Konsultan, Notaris, Penilai, dan Aktuaris).
4. Penerima Penghasilan yang tidak dipotong PPh Pasal 21
a. Pejabat perwakilan diplomatik dan konsulat atau pejabat lain dari negara asing, dan orang-orang yang diperbantukan kepada mereka yang bekerja pada dan bertempat tinggal bersama mereka, dengan syarat:
- bukan warga negara Indonesia dan
- di Indonesia tidak menerima atau memperoleh penghasilan lain di luar jabatan atau pekerjaannya tersebut serta negara yang bersangkutan memberikan perlakuan timbal balik;
b. Pejabat perwakilan organisasi internasional yang ditetapkan oleh Keputusan Menteri Keuangan sepanjang bukan warga negara Indonesia dan tidak menjalankan usaha atau kegiatan atau pekerjaan lain untuk memperoleh penghasilan di Indonesia.
5. Penghasilan yang dipotong PPh Pasal 21 adalah :
a. penghasilan yang diterima atau diperoleh pegawai atau penerima pensiun secara teratur berupa gaji,
uang pensiun bulanan, upah, honorarium (termasuk honorarium anggota dewan komisaris atau anggota dewan pengawas), premi bulanan, uang lembur, uang sokongan, uang tunggu, uang ganti rugi, tunjangan isteri, tunjangan anak, tunjangan kemahalan, tunjangan jabatan, tunjangan khusus, tunjangan transpot, tunjangan pajak, tunjangan iuran pensiun, tunjangan pendidikan anak, bea siswa, premi asuransi yang dibayar pemberi kerja, dan penghasilan teratur lainnya dengan nama apapun;
b. penghasilan yang diterima atau diperoleh pegawai, penerima pensiun atau mantan pegawai secara tidak teratur berupa jasa produksi, tantiem, gratifikasi, tunjangan cuti, tunjangan hari raya, tunjangan tahun baru, bonus, premi tahunan, dan penghasilan sejenis lainnya yang sifatnya tidak tetap;
c. upah harian, upah mingguan, upah satuan, dan upah borongan yang diterima atau diperoleh pegawai tidak tetap atau tenaga kerja lepas, serta uang saku harian atau mingguan yang diterima peserta pendidikan, pelatihan atau pemagangan yang merupakan calon pegawai;
d. uang tebusan pensiun, uang Tabungan Hari Tua atau Jaminan Hari Tua, uang pesangon dan pembayaran lain sejenis sehubungan dengan pemutusan hubungan kerja;
e. honorarium, uang saku, hadiah atau penghargaan dengan nama dan dalam bentuk apapun, komisi, bea siswa, dan pembayaran lain sebagai imbalan sehubungan dengan pekerjaan, jasa, dan kegiatan yang dilakukan oleh Wajib Pajak orang pribadi dalam negeri, terdiri dari :
1. tenaga ahli (Pengacara, Akuntan, Arsitek, Dokter, Konsultan, Notaris, Penilai, dan Aktuaris)
2. pemain musik, pembawa acara, penyanyi, pelawak, bintang film, bintang sinetron, bintang iklan, sutradara, crew film, foto model, peragawan/ peragawati, pemain drama, penari, pemahat, pelukis, dan seniman lainnya;
3. olahragawan;
4. penasihat, pengajar, pelatih, penceramah, penyuluh, dan moderator;
5. pengarang, peneliti, dan penerjemah;
6. pemberi jasa dalam segala bidang termasuk teknik, komputer dan sistem aplikasinya, telekomunikasi, elektronika, fotografi, ekonomi dan sosial;
7. agen iklan;
8. pengawas, pengelola proyek, anggota dan pemberi jasa kepada suatu kepanitiaan, dan peserta sidang atau rapat;
9. pembawa pesanan atau yang menemukan langganan;
10. peserta perlombaan;
11. petugas penjaja barang dagangan;
12. petugas dinas luar asuransi;
13. peserta pendidikan, pelatihan, dan pemagangan bukan pegawai atau bukan sebagai calon pegawai;
14. distributor perusahaan multilevel marketing atau direct selling dan kegiatan sejenis lainnya.
f. Gaji, gaji kehormatan, tunjangan-tunjangan lain yang terkait dengan gaji dan honorarium atau imbalan lain yang bersifat tidak tetap yang diterima oleh Pejabat Negara, Pegawai Negeri Sipil serta uang pensiun dan tunjangan-tunjangan lain yang sifatnya terkait dengan uang pensiun yang diterima oleh pensiunan termasuk janda atau duda dan atau anak-anaknya.
6. Tidak termasuk penghasilan yang dipotong PPh Pasal 21 adalah :
a. pembayaran asuransi dari perusahaan asuransi kesehatan,asuransi kecelakaan, asuransi jiwa, asuransi dwiguna, dan asuransi bea siswa;
b. penerimaan dalam bentuk natura dan kenikmatan dalam bentuk apapun yang diberikan oleh Wajib Pajak atau Pemerintah, kecuali diberikan oleh bukan Wajib Pajak selain Pemerintah, atau Wajib Pajak yang dikenakan Pajak Penghasilan yang bersifat final dan yang dikenakan Pajak Penghasilan berdasarkan norma penghitungan khusus (deemed profit).
c. iuran pensiun yang dibayarkan kepada dana pensiun yang pendiriannya telah disahkan oleh Menteri Keuangan dan iuran Jaminan Hari Tua kepada badan penyelenggara Jamsostek yang dibayar oleh pemberi kerja;
d. zakat yang diterima oleh orang pribadi yang berhak dari badan atau lembaga amil zakat yang dibentuk atau disahkan oleh Pemerintah.
II. LAIN-LAIN
1. Pemotong Pajak wajib memberikan Bukti Pemotongan PPh Pasal 21 baik diminta maupun tidak pada saat dilakukannya pemotongan pajak kepada orang pribadi bukan sebagai pegawai tetap, penerima uang tebusan pensiun, penerima Jaminan Hari Tua, penerima uang pesangon, dan penerima dana pensiun.
2. Pemotong Pajak PPh Pasal 21 wajib memberikan Bukti Pemotongan PPh Pasal 21 tahunan (form 1721-A1 atau 1721-A2) kepada pegawai tetap, termasuk penerima pensiun bulanan dalam waktu 2 (dua) bulan setelah tahun takwim berakhir.
3. Apabila pegawai tetap berhenti bekerja atau pensiun pada bagian tahun takwim, maka Bukti Pemotongan (form 1721-A1 atau 1721-A2 ) diberikan oleh pemberi kerja selambat-lambatnya satu bulan setelah pegawai yang bersangkutan berhenti bekerja atau pensiun.
4. Penerima penghasilan wajib menyerahkan surat pernyataan kepada Pemotong Pajak PPh Pasal 21 yang menyatakan jumlah tanggungan keluarga pada permulaan tahun takwim atau pada permulaan menjadi Subyek Pajak dalam negeri.
PENGHITUNGAN PAJAK PENGHASILAN PASAL 21
Tarif dan Penerapannya
1. Pegawai tetap, penerima pensiun bulanan, pegawai tidak tetap, pemagang dan calon pegawai serta distributor MLM/direct selling dan kegiatan sejenis, dikenakan tarif Pasal 17 Undang-undang PPh dikalikan dengan Penghasilan Kena Pajak (PKP). PKP dihitung berdasarkan sebagai berikut:
- Pegawai Tetap; Penghasilan bruto dikurangi biaya jabatan (5% dari penghasilan bruto, maksimum Rp 6.000.000,- setahun atau Rp 500.000,- (sebulan); dikurangi iuran pensiun. Iuran jaminan hari tua, dikurangi Penghasilan Tidak Kena Pajak (PTKP).
- Penerima Pensiun Bulanan; Penghasilan bruto dikurangi biaya pensiun (5% dari penghasilan bruto, maksimum Rp 2.400.000,- setahun atau Rp 200.000,- sebulan); dikurangi PTKP. Pegawai tidak tetap, pemagang, calon pegawai: Penghasilan bruto dikurangi PTKP. (Peraturan Menteri Keuangan Nomor 250/PMK.03/2008 tanggal 31 desember 2008)
- Pegawai tidak tetap, pemagang, calon pegawai : Penghasilan bruto dikurangi PTKP yang diterima atau diperoleh untuk jumlah yang disetahunkan.
- Distributor Multi Level Marketing/direct selling dan kegiatan sejenis; penghasilan bruto tiap bulan dikurangi PTKP perbulan.
2. Penerima honorarium, uang saku, hadiah atau penghargaan, komisi, bea siswa, dan pembayaran lain sebagai imbalan atas jasa dan kegiatan yang jumlahnya dihitung tidak atas dasar banyaknya hari yang diperlukan untuk menyelesaikan jasa atau kegiatan; mantan pegawai yang menerima jasa produksi, tantiem, gratifikasi, bonus; peserta program pensiun yang menarik dananya pada dana pensiun; dikenakan tarif berdasarkan Pasal 17 Undang-undang PPh dikalikan dengan penghasilan bruto
3. Tenaga Ahli yang melakukan pekerjaan bebas (pengacara, akuntan, arsitek, dokter, konsultan, notaris, penilai dan aktuaris) dikenakan tarif PPh 15% dari perkiraan penghasilan neto
4. Pegawai harian, pegawai mingguan, pemagang, dan calon pegawai, serta pegawai tidak tetap lainnya yang menerima upah harian, upah mingguan, upah satuan, upah borongan dan uang saku harian yang besarnya melebihi Rp.150.000 sehari tetapi dalam satu bulan takwim jumlahnya tidak melebihi Rp. 1.320.000,- dan atau tidak di bayarkan secara bulanan, maka PPh Pasal 21 yang terutang dalam sehari adalah dengan menerapkan tarif 5% dari penghasilan bruto setelah dikurangi Rp. 150.000. Bila dalam satu bulan takwim jumlahnya melebihi Rp.1.320.000,- sebulan, maka besarnya PTKP yang dapat dikurangkan untuk satu hari adalah sesuai dengan jumlah PTKP sebenarnya dari penerima penghasilan yang bersangkutan dibagi 360.
5. Penerima pesangon, tebusan pensiun, Tunjangan Hari Tua atau Jaminan Hari Tua yang dibayarkan sekaligus dikenakan tarif PPh final sebagai berikut:
- 5% dari penghasilan bruto diatas Rp 25.000.000 s.d. Rp. 50.000.000.
- 15% dari penghasilan bruto diatas Rp. 50.000.000 s.d. Rp. 250.000.000.
- 25% dari penghasilan bruto diatas Rp. 250.000.000 s.d.Rp. 500.000.000.
- 30% dari penghasilan bruto diatas Rp. 500.000.000.
Penghasilan bruto sampai dengan Rp. 25.000.000,- dikecualikan dari pemotongan pajak.
6. Pejabat Negara, PNS, anggota TNI/POLRI yang menerima honorarium dan imbalan lain yang sumber dananya berasal dari Keuangan Negara atau Keuangan Daerah dipotong PPh Ps. 21 dengan tarif 15% dari penghasilan bruto dan bersifat final, kecuali yang dibayarkan kepada PNS Gol. lId kebawah, anggota TNI/POLRI Peltu kebawah/ Ajun Insp./Tingkat I Kebawah.
7. PTKP adalah :
* Diri Wajib Pajak Pajak Orang Pribadi Rp. 15.840.000
* Tambahan untuk Wajib Pajak yang kawin Rp. 1.320.000
* Tambahan untuk seorang istri yang penghasilannya
digabung dengan penghasilan suami. Rp. 15.840.000
* Tambahan untuk setiap anggota keturunan sedarah
semenda dalam garis keturunan lurus serta anak angkat
yang diatnggung sepenuhnya , maksimal 3 orang untuk
setiap keluarga Rp. 1.320.000
8. Tarif Pasal 17 Undang-undang Pajak Penghasilan adalah:
* Sampai dengan Rp. 50.000.000,- Tarif Pajak 5%
* Diatas Rp.50.000.000,-sampai Rp. 250.000.000,- Tarif Pajak 15%
* Diatas Rp.250.000.000,- sampai Rp. 500.000.000,- Tarif Pajak 25%
* Diatas Rp.500.000.000,- Tarif Pajak 30%
