Understanding Tax with FlazzTax

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Some of Them Asked, Om Pimpa Answered

  • radit berkata:
    Januari 10, 2026 pukul 3:43 am

    bang mau nanya kalau mandor sistem pekerja harian apakah terkena potongan pajak?

    Balas
  • Tanty Ayu Lestari berkata:
    Januari 12, 2026 pukul 4:10 am

    Hallo Om Pimpa tanya dong,
    bagaimana jika karyawan kerja kurang dari setahun (agustus – desember 2025) lalau resign dan saat buat A1 jadi lebih bayar, bagaimana seharusnya min?

    Balas
    • Om Pimpa berkata:
      Januari 13, 2026 pukul 12:50 am

      Bupot PPh 21 – A1 Lebih Bayar umum terjadi. Mengingat pemotongan PPh 21 Bulanan menggunakan Tarif TER. Lalu LB juga bisa terjadi apabila pada beberapa Masa Pajak, penghasilan (gaji) karyawan lebih besar daripada Masa Pajak biasanya sehingga penggunaan Tarif TER yang berbeda. Hal seperti itu yang dapat menyebabkan LB pada Bukti Potong A1 karyawan

      Balas
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    Various Tax Forms

    Standard forms most commonly used for submissions to the Tax Office (KPP), particularly when processed offline.

    A PPnBM Exemption Certificate is a document stating that a Taxpayer is granted an exemption from the imposition of Luxury Goods Sales Tax (PPnBM) on the import or acquisition of luxury taxable goods other than motor vehicles.

    PPnBM Exemption Certificate for the Import or Delivery of Luxury Taxable Goods Other Than Motor Vehicles

    A PPnBM Exemption Certificate is a document stating that …

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    This request is submitted when the transfer or withdrawal of assets is compensated by insurance, but the exact amount of compensation to be received can only be determined at a later time. The requirements include: the Taxpayer has submitted Annual Income Tax Returns for the last two tax years; and/or submitted VAT Periodic Returns for the last three tax periods, has no outstanding tax liabilities, and is not undergoing a tax audit, investigation, or bookkeeping review.

    Postponement of Loss Recognition on the Transfer or Withdrawal of Assets Compensated by Insurance to Be Recorded as Expenses in a Subsequent Period

    This request is submitted when the transfer or withdrawal …

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    Depreciation of tangible assets begins in the month the expenditure to acquire the asset is incurred. This request may be submitted when the Taxpayer wishes to obtain a determination for the commencement of depreciation, which may begin in the month the asset is used or the month it begins generating income. The Director General of Taxes will determine the depreciation start date considering the month the asset is used to earn, collect, and maintain income, or the month the asset begins generating income.

    Determination of the Commencement of Depreciation for Tangible Assets, Which May Begin in the Month of Use or the Month of Generating Income

    Depreciation of tangible assets begins in the month the …

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