{"id":17682,"date":"2026-03-11T12:37:04","date_gmt":"2026-03-11T12:37:04","guid":{"rendered":"https:\/\/www.metro24.co.id\/?p=17682"},"modified":"2026-03-11T12:37:04","modified_gmt":"2026-03-11T12:37:04","slug":"djp-beberkan-kenapa-thr-karyawan-kena-pajak-tapi-asn-diterima-utuh","status":"publish","type":"post","link":"https:\/\/www.metro24.co.id\/?p=17682","title":{"rendered":"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh"},"content":{"rendered":"

Jakarta. Metro24<\/strong> \u2013 Perbincangan soal pajak Tunjangan Hari Raya (THR) kembali ramai di media sosial.<\/p>\n

Dalam sistem perpajakan, setiap tambahan kemampuan ekonomis yang diterima wajib pajak dikategorikan sebagai penghasilan. Bonus, insentif, maupun THR termasuk dalam objek Pajak Penghasilan.<\/p>\n

Direktorat Jenderal Pajak (DJP) menegaskan, THR yang diterima karyawan swasta tetap dikenakan PPh Pasal 21.<\/p>\n

\u201cTHR dianggap sebagai bagian dari penghasilan yang diterima pekerja,\u201d ujar DJP melalui unggahan resmi di media sosial.<\/p>\n

Pemotongan pajak THR dilakukan bersamaan dengan penghitungan penghasilan lainnya yang diterima pegawai. Dengan kata lain, saat perusahaan membayarkan THR, jumlah tersebut tetap menjadi dasar pengenaan pajak karyawan.<\/p>\n

Saat ini, pemotongan PPh Pasal 21 menggunakan skema Tarif Efektif Rata-rata (TER), sesuai Peraturan Pemerintah Nomor 58 Tahun 2023 dan Peraturan Menteri Keuangan Nomor 168 Tahun 2023. Skema ini menyesuaikan tarif pajak dengan tingkat penghasilan dan status perpajakan masing-masing pekerja.<\/p>\n

DJP menjelaskan, karyawan sebenarnya bisa menerima gaji dan THR secara utuh tanpa potongan pajak, dengan catatan perusahaan menerapkan skema gross up.<\/p>\n

Dalam skema ini, perusahaan memberikan tunjangan pajak kepada karyawan sebesar nominal pajak yang terutang. Dengan begitu, pajak tidak mengurangi jumlah gaji atau THR yang diterima. Tambahan tunjangan ini tetap dapat dicatat perusahaan sebagai biaya deductible, asalkan berkaitan dengan kegiatan memperoleh, menagih, dan memelihara penghasilan.<\/p>\n

Sementara itu, ketentuan berbeda berlaku bagi aparatur sipil negara (ASN), anggota TNI, dan Polri. THR kelompok ini dibayarkan secara penuh karena pajaknya ditanggung pemerintah.<\/p>\n

Artinya, kewajiban pajak tetap ada, tetapi pembayarannya ditanggung negara sehingga tidak mengurangi jumlah THR yang diterima pegawai.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jakarta. Metro24 \u2013 Perbincangan soal pajak Tunjangan Hari Raya (THR) kembali ramai di media sosial….<\/p>\n","protected":false},"author":1,"featured_media":17683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"googlesitekit_rrm_CAowz9bBDA:productID":"","kia_subtitle":"","footnotes":""},"categories":[1592],"tags":[1951],"class_list":["post-17682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-thr"],"yoast_head":"\nDJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh<\/title>\n<meta name=\"description\" content=\"Perbincangan soal pajak Tunjangan Hari Raya (THR) kembali ramai di media sosial. Dalam sistem perpajakan, setiap tambahan\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.metro24.co.id\/?p=17682\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh\" \/>\n<meta property=\"og:description\" content=\"Perbincangan soal pajak Tunjangan Hari Raya (THR) kembali ramai di media sosial. Dalam sistem perpajakan, setiap tambahan\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.metro24.co.id\/?p=17682\" \/>\n<meta property=\"og:site_name\" content=\"Metro 24\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-11T12:37:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Admin Metro24\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin Metro24\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682\"},\"author\":{\"name\":\"Admin Metro24\",\"@id\":\"https:\/\/www.metro24.co.id\/#\/schema\/person\/5087a40a6904d7ad88df78201e85f6eb\"},\"headline\":\"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh\",\"datePublished\":\"2026-03-11T12:37:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682\"},\"wordCount\":247,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.metro24.co.id\/#\/schema\/person\/5087a40a6904d7ad88df78201e85f6eb\"},\"image\":{\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg\",\"keywords\":[\"Thr\"],\"articleSection\":[\"Ekonomi\"],\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.metro24.co.id\/?p=17682#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682\",\"url\":\"https:\/\/www.metro24.co.id\/?p=17682\",\"name\":\"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh\",\"isPartOf\":{\"@id\":\"https:\/\/www.metro24.co.id\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg\",\"datePublished\":\"2026-03-11T12:37:04+00:00\",\"description\":\"Perbincangan soal pajak Tunjangan Hari Raya (THR) kembali ramai di media sosial. Dalam sistem perpajakan, setiap tambahan\",\"breadcrumb\":{\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682#breadcrumb\"},\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.metro24.co.id\/?p=17682\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682#primaryimage\",\"url\":\"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg\",\"contentUrl\":\"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg\",\"width\":800,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.metro24.co.id\/?p=17682#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Beranda\",\"item\":\"https:\/\/www.metro24.co.id\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Thr\",\"item\":\"https:\/\/www.metro24.co.id\/?tag=thr\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.metro24.co.id\/#website\",\"url\":\"https:\/\/www.metro24.co.id\/\",\"name\":\"Metro24\",\"description\":\"Update Mengabarkan\",\"publisher\":{\"@id\":\"https:\/\/www.metro24.co.id\/#\/schema\/person\/5087a40a6904d7ad88df78201e85f6eb\"},\"alternateName\":\"Metro24.co.id\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.metro24.co.id\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"id\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\/\/www.metro24.co.id\/#\/schema\/person\/5087a40a6904d7ad88df78201e85f6eb\",\"name\":\"Admin Metro24\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/www.metro24.co.id\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2024\/06\/IMG-20240624-WA0000-4.jpg\",\"contentUrl\":\"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2024\/06\/IMG-20240624-WA0000-4.jpg\",\"width\":101,\"height\":95,\"caption\":\"Admin Metro24\"},\"logo\":{\"@id\":\"https:\/\/www.metro24.co.id\/#\/schema\/person\/image\/\"},\"sameAs\":[\"https:\/\/www.metro24.co.id\"],\"url\":\"https:\/\/www.metro24.co.id\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh","description":"Perbincangan soal pajak Tunjangan Hari Raya (THR) kembali ramai di media sosial. Dalam sistem perpajakan, setiap tambahan","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.metro24.co.id\/?p=17682","og_locale":"id_ID","og_type":"article","og_title":"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh","og_description":"Perbincangan soal pajak Tunjangan Hari Raya (THR) kembali ramai di media sosial. Dalam sistem perpajakan, setiap tambahan","og_url":"https:\/\/www.metro24.co.id\/?p=17682","og_site_name":"Metro 24","article_published_time":"2026-03-11T12:37:04+00:00","og_image":[{"width":800,"height":450,"url":"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg","type":"image\/jpeg"}],"author":"Admin Metro24","twitter_card":"summary_large_image","twitter_misc":{"Ditulis oleh":"Admin Metro24","Estimasi waktu membaca":"2 menit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.metro24.co.id\/?p=17682#article","isPartOf":{"@id":"https:\/\/www.metro24.co.id\/?p=17682"},"author":{"name":"Admin Metro24","@id":"https:\/\/www.metro24.co.id\/#\/schema\/person\/5087a40a6904d7ad88df78201e85f6eb"},"headline":"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh","datePublished":"2026-03-11T12:37:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.metro24.co.id\/?p=17682"},"wordCount":247,"commentCount":0,"publisher":{"@id":"https:\/\/www.metro24.co.id\/#\/schema\/person\/5087a40a6904d7ad88df78201e85f6eb"},"image":{"@id":"https:\/\/www.metro24.co.id\/?p=17682#primaryimage"},"thumbnailUrl":"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg","keywords":["Thr"],"articleSection":["Ekonomi"],"inLanguage":"id","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.metro24.co.id\/?p=17682#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.metro24.co.id\/?p=17682","url":"https:\/\/www.metro24.co.id\/?p=17682","name":"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh","isPartOf":{"@id":"https:\/\/www.metro24.co.id\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.metro24.co.id\/?p=17682#primaryimage"},"image":{"@id":"https:\/\/www.metro24.co.id\/?p=17682#primaryimage"},"thumbnailUrl":"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg","datePublished":"2026-03-11T12:37:04+00:00","description":"Perbincangan soal pajak Tunjangan Hari Raya (THR) kembali ramai di media sosial. Dalam sistem perpajakan, setiap tambahan","breadcrumb":{"@id":"https:\/\/www.metro24.co.id\/?p=17682#breadcrumb"},"inLanguage":"id","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.metro24.co.id\/?p=17682"]}]},{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.metro24.co.id\/?p=17682#primaryimage","url":"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg","contentUrl":"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2026\/03\/IMG-20150626-WA0007.jpg","width":800,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/www.metro24.co.id\/?p=17682#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Beranda","item":"https:\/\/www.metro24.co.id\/"},{"@type":"ListItem","position":2,"name":"Thr","item":"https:\/\/www.metro24.co.id\/?tag=thr"},{"@type":"ListItem","position":3,"name":"DJP Beberkan Kenapa THR Karyawan Kena Pajak, Tapi ASN Diterima Utuh"}]},{"@type":"WebSite","@id":"https:\/\/www.metro24.co.id\/#website","url":"https:\/\/www.metro24.co.id\/","name":"Metro24","description":"Update Mengabarkan","publisher":{"@id":"https:\/\/www.metro24.co.id\/#\/schema\/person\/5087a40a6904d7ad88df78201e85f6eb"},"alternateName":"Metro24.co.id","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.metro24.co.id\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"id"},{"@type":["Person","Organization"],"@id":"https:\/\/www.metro24.co.id\/#\/schema\/person\/5087a40a6904d7ad88df78201e85f6eb","name":"Admin Metro24","image":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.metro24.co.id\/#\/schema\/person\/image\/","url":"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2024\/06\/IMG-20240624-WA0000-4.jpg","contentUrl":"https:\/\/www.metro24.co.id\/wp-content\/uploads\/2024\/06\/IMG-20240624-WA0000-4.jpg","width":101,"height":95,"caption":"Admin Metro24"},"logo":{"@id":"https:\/\/www.metro24.co.id\/#\/schema\/person\/image\/"},"sameAs":["https:\/\/www.metro24.co.id"],"url":"https:\/\/www.metro24.co.id\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=\/wp\/v2\/posts\/17682","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17682"}],"version-history":[{"count":1,"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=\/wp\/v2\/posts\/17682\/revisions"}],"predecessor-version":[{"id":17684,"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=\/wp\/v2\/posts\/17682\/revisions\/17684"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=\/wp\/v2\/media\/17683"}],"wp:attachment":[{"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.metro24.co.id\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}