Bagian 2
Sebelumnya baca Artikel Legal and Tax Advisory Opinion: Insentif Pajak – PPh Pasal 21 DTP Bagian 1 di sini.
Jurnal Pembebanan dan Pembayaran Gaji – Pegawai A dengan status mendapatkan tunjangan PPh Pasal 21
Pada saat pengakuan beban gaji
Pada saat pembayaran gaji
Catatan: PPh 21 DTP Pegawai A = Rp1.000.000; dan tidak dibayarkan
- Jurnal Pembebanan dan Pembayaran Gaji – Pegawai B dengan status mendapatkan tunjangan PPh Pasal 21;
Pada saat pengakuan beban gaji
Pada saat pembayaran gaji
Catatan: PPh 21 DTP Pegawai B = Rp1.000.000; dan tidak dibayarkan
Jika kita melihat Contoh 2 di atas maka sebenarnya menyisakan Utang Gaji sebesar Rp1.000.000. Untuk melakukan pelunasan Utang Gaji tersebut Pemberi Kerja harus membayarkan kepada pegawai. Jika pembayaran kepada pegawai tersebut tidak terjadi, maka akan terus ada Utang Gaji pada Neraca si Pemberi Kerja. Apabila Pemberi Kerja melakukan penghapusan Utang Gaji tersebut (write-off), maka nilai Utang Gaji yang dihapuskan tersebut akan menjadi penghasilan bagi si Pemberi Kerja dan menjadi Objek Pajak Penghasilan.
Telah kita ketahui bahwa dampaknya adalah menjadi penghasilan bagi si Pemberi Kerja. Jika Pemberi Kerja melakukan cara lain untuk menghindari penghapusan utang tersebut dengan melakukan jurnal beban hanya sebesar THP yang diberikan kepada Pegawai A dan B (Pegawai A = Rp10.000.000; Pegawai B = Rp9.000.000;) hal ini akan membuat tidak ekual antara nilai bruto yang dilaporkan di SPT Masa PPh Pasal 21 dengan Nilai Beban Gaji pada Laporan Keuangan. Kesimpulannya adalah Pemberi Kerja harus memberikan PPh 21 DTP kepada pegawai, jika tidak diberikan maka PPh 21 DTP tersebut akan menjadi penghasilan dan merupakan objek Pajak Penghasilan.
TAXVISORY menyediakan jasa penghitungan, pelaporan pajak, perencanaan pajak, pendampingan atas pemeriksaan pajak yang selalu terbaharui dengan peraturan dan regulasi pajak terbaru. Tax is easy, #ketemuanajadulu! Sila tanya dan hubungi kami di 021- 3972-8888 atau admin@taxvisory.co.id
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