Tinjauan Yuridis Perjanjian Kerja Tenaga Kerja Asing Pada PT. Toyo Kanetsu Indonesia (Studi Pada Kawasan Industri Batu Ampar, Batam)

168

KEPUTUSAN DIREKTUR JENDERAL
PAJAK NOMOR KEP-173/PJ/2002
TENTANG PEDOMAN STANDAR GAJI KARYAWAN ASING
PEDOMAN STANDAR GAJI KARYAWAN ASING
MULAI TAHUN PAJAK 2002
(per bulan)
Dalam mata uang Dollar Amerika Serikat
No

Jenis Usaha

1

Dagang

2

Industry Tekstil

3

Industri lainnya

4

Pertambangan
Umum/Non Oil
Driling Company

5

Pertanian

6

Perikanan

7

Kehutanan

8

Jasa
Bangunan/Kontraktor
Kantor

9

Dagang

Jabatan
Manager
lainnya
GM Manager
Teknisi
GM
Manager
Teknisi

GM
Superintendent
Tool Pusher
Crew
GM
Manager
Teknisis
GM
Manager
Teknisi
GM
Manager
Teknisi
GM
Manager
Teknisi
Staff
GM
Manager
Teknisi

Staff

Amerika
13,958
11,012
10,372
8,003
7,107
12,165
9,284
7,363
22,153
15,494
12,165
9,988
10,372
8,067
7,107
11,589
8,964

7,619
12,357
9,284
7,363
1,375
11,461
9,988
6,595
13,765
11,268
8,387
2,689

Inggris
10,884
6,018
8,900
6,403
5,314
10,692

8,900
5,762
17,095
13,894
11,076
6,403
8,900
7,811
5,314
9,988
8,579
5,762
10,564
8,900
5,762
12,869
11.973
9,284
4,994
13,253

11,268
8,387
6,595

Jerman
10,180
6,018
10,372
8,003
7,107
12,165
9,284
7,619
16,771
12,997
11,076
8,964
8,900
8,067
7,299

11,461
8,964
7,619
12,293
9,284
7,363
13,253
12,165
9,284
3,906
13,253
11,268
8,387
7,299

Belanda
9,988
5,506
8,900
7,811

5,314
10,564
8,900
5,762
25,354
13,894
11,076
6,467
8,900
7,811
5,314
9,988
8,579
5,672
10,692
8,900
5,762
11,973
8,900
8,067

3,970
13,253
11,268
8,387
6,595

Australia
10,756
5,505
8,900
7,811
5,314
10,564
8,900
5,762
25,354
13,894
11,076
6,467
8,900

7,811
5,314
9,988
8,579
5,762
10,692
8,900
5,762
11,973
8,900
8,067
4,994
13,253
11,268
8,387
6,595

Eropa
lainnya
9,988
5,506
8,900
7,811
4,866
10,692
8,900
5,762
16,583
13,894
11,076
6,403
8,900
7,811
4,994
9,988
8,515
5,890
10,564
8,900
5,762
11,973
8,900
8,067
3,970
13,253
9,412
8,259
4,994

Jepang

Korea

12,869
6,210
7,811
5,506
3,970
9,668
9,092
6,403
26,378
20,552
18,247
9,988
7,811
5,378
3,970
7,171
5,570
4,290
7,811
5,122
4,226
8,259
7,787
5,570
3,009
8,900
7,811
6,210
5,314

6,979
4,418
6,403
5,122
3,970
7,619
5,762
4,226
12,357
10,372
7,875
4,610
6,403
5,122
3,970
7,171
5,570
4,290
7,811
5,122
4,226
8,259
6,787
5,570
3,009
8,900
7,811
6,210
3,265

Hongkong
6,403
3,585
6,403
5,122
3,970
7,619
5,762
4,226
12,357
10,372
7,875
4,610
6,403
5,122
3,970
7,811
5,570
4,290
7,811
4,226
4,226
8,387
6,787
4,610
3,009
4,994
3,256
-

Philipina
6,403
3,585
6,403
3,970
3,777
7,619
4,226
3,970
12,357
10,372
6,787
4,610
6,403
3,970
3,970
7,171
4,610
4,418
8,259
5,762
4,226
8,259
5,762
4,226
3,009
2,625

India
6,403
3,906
6,403
3,970
3,777
6,403
3,521
3,521
12,357
10,372
7,875
4,610
6,403
3,970
3,970
6,403
4,226
3,521
7,683
5,122
4,226
7,683
5,122
4,226
2,689
3,393

Asia
lainnya
6,467
3,970
6,403
3,970
3,713
6,979
4,226
4,226
12,357
10,372
7,875
4,610
6,403
3,970
3,970
7,171
3,906
3,073
7,683
4,226
4,226
7,107
4,994
4,610
2,817
3,256
1,985
2,625

Universitas Sumatera Utara

169

No

Jenis Usaha

10

Dagang

11

Dagang

12

Konsultan asing
yang mengerjakan
proyek Pemerintah
dengan biaya dan
bantuan luar
negeri

Jabatan
Manager
Staff
Manager
Staff
Manager
Staff

Amerika
16,006
12,165
12,165
9,988
24,010
13,958

Inggris
17,991
6,082
8,900
4,802
19,976
17,99

Jerman
18,247
14,662
8,900
6,018
19,976
17,991

Belanda
18,247
11,012
8,900
4,994
-

Australia
16,006
5,314
8,900
4,802
37,967
27,979

Eropa
lainnya
14,854
8,259
13,958
4,994
-

Jepang
4,994
3,970
2,497
1,729
-

Korea
-

Hongkong

Philipina
-

India
-

-

Asia
lainnya
3,521
1,985
3,906
2,817
-

Universitas Sumatera Utara