Online Training – Payroll, PPh 21, & PPh Badan

Online Training – Payroll, PPh 21, & PPh Badan

February 4, 2026

Jadwal Pelatihan Online Training – Payroll, PPh 21, & PPh Badan

Tanggal	Tempat	Kota
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Online Training – Payroll, PPh 21, & PPh Badan

DESKRIPSI Payroll, PPh 21, & PPh Badan

Pelatihan ini dirancang untuk memberikan pemahaman komprehensif mengenai Pajak Penghasilan (PPh) Pasal 21 dan PPh Final, baik dari sisi konsep, peraturan terkini, hingga penerapan praktis dalam administrasi perpajakan perusahaan maupun individu. Peserta akan mempelajari cara menghitung, memotong, menyetor, dan melaporkan PPh 21 serta PPh Final, termasuk studi kasus dan simulasi perhitungan
menggunakan contoh nyata.

TUJUAN PELATIHAN Payroll, PPh 21, & PPh Badan

Setelah mengikuti pelatihan ini, peserta diharapkan mampu:

Memahami ketentuan umum dan dasar hukum PPh 21 dan PPh Final sesuai peraturan perpajakan terbaru (UU HPP dan PMK terkait).
Mengidentifikasi objek dan subjek pajak yang dikenakan PPh 21 maupun PPh Final.
Melakukan perhitungan PPh 21 untuk berbagai jenis pegawai dan bukan pegawai.
Memahami jenis penghasilan yang dikenai PPh Final beserta tarif dan ketentuannya.
Melakukan penyetoran dan pelaporan PPh dengan benar menggunakan aplikasi e-Bupot/e-SPT.
Menyusun administrasi perpajakan yang sesuai dengan ketentuan untuk keperluan audit atau pemeriksaan pajak.

**MATERI Training Online – Payroll, PPh 21, & PPh Badan Payroll, PPh 21, & PPh Badan**

1. Pengantar Umum Pajak Penghasilan

Konsep dasar PPh dan sistem pemungutan pajak di Indonesia
Dasar hukum PPh 21 dan PPh Final
Hubungan PPh 21 & PPh Final dengan UU Harmonisasi Peraturan Perpajakan (UU HPP)

2. PPh Pasal 21 (Pajak atas Penghasilan Karyawan & Bukan Karyawan)

Konsep & Dasar Hukum
- Pengertian PPh 21
- Subjek dan objek pajak
- Tarif pajak (berdasarkan lapisan penghasilan kena pajak)
Perhitungan PPh 21
- Pegawai tetap
- Pegawai tidak tetap
- Bukan pegawai (freelancer, tenaga ahli, honorarium, dll)
- Pesangon, uang pensiun, tunjangan hari tua
Teknik Pemotongan, Penyetoran, dan Pelaporan
- Penggunaan e-Bupot 21/26
- Pengisian bukti potong (Formulir 1721)
- Batas waktu dan sanksi

3. PPh Final

Konsep & Ketentuan Umum
- Pengertian PPh Final
- Karakteristik pajak final
- Jenis penghasilan yang bersifat final
Jenis dan Tarif PPh Final
- PPh Final UMKM (PP 55/2022)
- PPh Final atas sewa tanah/bangunan
- PPh Final atas jasa konstruksi
- PPh Final atas pengalihan hak atas tanah & bangunan
- PPh Final atas bunga deposito dan tabungan
Mekanisme Pemotongan, Penyetoran, dan Pelaporan
- Penggunaan kode akun pajak dan jenis setoran
- Pelaporan melalui e-Bupot Unifikasi

Form Pre-Registrasi

	Data Materi Training
Topik Training	: Online Training – Payroll, PPh 21, & PPh Badan
Link
*Jumlah Peserta
*Nama Peserta Yang Didaftarkan
	Personal Data
*Nama
*Jabatan
*Nama Perusahaan
*Alamat Perusahaan
*Email Perusahaan
*Email Alternatif
*Telepon Kantor
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