38. Edukasi Pajak: PPh 21 & 23

Bagi perusahaan besar, pemahaman mendalam mengenai PPh 21 (pajak penghasilan karyawan) dan PPh 23 (pajak atas jasa dan dividen) sangat penting untuk memastikan kepatuhan dan optimalisasi pajak.

Poin edukatif utama:

1. PPh 21
   • Pastikan perhitungan dan pemotongan pajak karyawan sesuai UU, termasuk tunjangan dan bonus.
2. PPh 23
3. Pastikan pemotongan pajak atas jasa dan dividen dilakukan tepat waktu, dengan dokumen pendukung lengkap.
4. Integrasi sistem payroll dan akuntansi untuk mempermudah pelaporan dan audit.
5. Compliance & Reporting

Kesimpulan:
Perusahaan besar yang menerapkan edukasi pajak internal akan mengurangi risiko denda, memastikan kepatuhan, dan meningkatkan efisiensi pajak.

English Version – Corporate Tax Education: PPh 21 & 23

For large enterprises, understanding Employee Income Tax (PPh 21) and Corporate Income Tax (PPh 23) is essential to ensure compliance and optimize tax outcomes.

Key Educational Points:

1. PPh 21
   • Ensure correct calculation and withholding for employee income, including bonuses and benefits.
2. PPh 23
3. Timely withholding for services and dividends with complete documentation.
4. Integrate payroll and accounting systems for accurate reporting and audit readiness.
5. Compliance & Reporting

Conclusion:
Enterprises with internal tax education programs can reduce penalties, ensure compliance, and enhance tax efficiency.