13. Tax Audit related to Employee Bonus & Golden Handshake

Artikel Indonesia

Bonus karyawan, pesangon, atau golden handshake harus dihitung sesuai ketentuan PPh 21. Kesalahan perhitungan dapat memicu pemeriksaan karena jumlahnya biasanya signifikan.

Studi Kasus:
Sebuah perusahaan tambang besar memberikan golden handshake senilai Rp 500 miliar kepada ratusan karyawan yang pensiun dini. Namun, perhitungan PPh 21 tidak mengikuti ketentuan tarif final pesangon. DJP dalam pemeriksaan melakukan koreksi, dan perusahaan harus menanggung denda serta bunga keterlambatan.

Pelajaran: HRD dan tim pajak harus selalu update dengan aturan PPh 21 terbaru (PER-16/PJ/2016 dan ketentuan pasca UU HPP). Rahayu & Partner mendampingi perusahaan menyusun skema kompensasi sesuai regulasi agar tidak berisiko diperiksa.

English Version

Employee bonuses, severance packages, and golden handshakes must comply with PPh 21 rules. Errors in calculation often trigger audits due to their materiality.

Case Study:
A major mining company provided golden handshakes worth IDR 500 billion to employees opting for early retirement. However, the tax was miscalculated and not aligned with final severance tax rules. During the audit, the DGT corrected the withholding and imposed penalties and interest.

Lesson: HR and payroll teams must stay updated on the latest PPh 21 regulations. Rahayu & Partner advises companies on structuring compensation packages in full compliance with Indonesian tax law.