{"version":"1.0","provider_name":"Ikatan Konsultan Pajak Indonesia","provider_url":"https:\/\/ikpi.or.id\/en","title":"PPh Pasal 21 Dosen ASN yang Kian Meresahkan - Ikatan Konsultan Pajak Indonesia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"khrDM8NJ57\"><a href=\"https:\/\/ikpi.or.id\/en\/pph-pasal-21-dosen-asn-yang-kian-meresahkan\/\">PPh Pasal 21 Dosen ASN yang Kian Meresahkan<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ikpi.or.id\/en\/pph-pasal-21-dosen-asn-yang-kian-meresahkan\/embed\/#?secret=khrDM8NJ57\" width=\"600\" height=\"338\" title=\"&#8220;PPh Pasal 21 Dosen ASN yang Kian Meresahkan&#8221; &#8212; Ikatan Konsultan Pajak Indonesia\" data-secret=\"khrDM8NJ57\" 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\/02\/img_4959.jpg","thumbnail_width":1320,"thumbnail_height":1028,"description":"Dosen merupakan tenaga pendidik profesional yang mengabdi di perguruan tinggi. Sebagai aparatur sipil negara (ASN), dosen juga memiliki kewajiban perpajakan berupa PPh Pasal 21, baik sebagai pegawai tetap maupun dalam konteks penghasilan lainnya. Belakangan ini, banyak kolega dosen khususnya yang bertugas di Perguruan Tinggi Negeri Badan Hukum (PTNBH) mengaku resah karena besaran PPh 21 yang [&hellip;]"}