{"version":"1.0","provider_name":"Ikatan Konsultan Pajak Indonesia","provider_url":"https:\/\/ikpi.or.id\/en","title":"Ketika Pajak \u201cMenghukum\u201d Dosen dan Guru Swasta - Ikatan Konsultan Pajak Indonesia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"a66oYseRVg\"><a href=\"https:\/\/ikpi.or.id\/en\/ketika-pajak-menghukum-dosen-dan-guru-swasta\/\">Ketika Pajak \u201cMenghukum\u201d Dosen dan Guru Swasta<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ikpi.or.id\/en\/ketika-pajak-menghukum-dosen-dan-guru-swasta\/embed\/#?secret=a66oYseRVg\" width=\"600\" height=\"338\" title=\"&#8220;Ketika Pajak \u201cMenghukum\u201d Dosen dan Guru Swasta&#8221; &#8212; Ikatan Konsultan Pajak Indonesia\" data-secret=\"a66oYseRVg\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>","thumbnail_url":"https:\/\/ikpi.or.id\/wp-content\/uploads\/2026\/04\/0e0db936-2322-483d-8d99-d34fa954fac8-compressed.jpeg","thumbnail_width":735,"thumbnail_height":489,"description":"Selama ini, tunjangan profesi bagi dosen ASN dikenakan PPh Final yang bahkan ditanggung pemerintah. Artinya, penghasilan tersebut tidak lagi menambah beban pajak pribadi. Sebaliknya, bagi dosen dan guru swasta, penghasilan yang sama kini diperlakukan sebagai objek PPh non-final yang digabungkan dalam penghasilan tahunan."}