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Het bijzondere tarief houdt rekening achieved je normale belastingtarief én de afbouw van heffingskortingen bij hogere inkomens.
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Apakah bonus merupakan bagian yang mengikat atau bukan tergantung pada kebijakan perusahaan. Banyak perusahaan yang merumuskan kebijakan bonus sebagai bentuk apresiasi atas pencapaian karyawan.
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