360-Degree Performance Appraisal Systems

360-Degree Performance Appraisal Systems
Author: Neil M. Boyd a
Affiliation: School of Behavioral Sciences and Education, Penn State University, Capital College, Middletown, Pennsylvania, U.S.A.
Abstract
A 360-degree performance appraisal system is a multisource assessment approach that taps the collective wisdom of those who work closely with an employee. The employee and their supervisors, colleagues, direct reports (subordinates), internal customers, external customers, and others may be part of the evaluation process.

Proponents of the 360-degree feedback approach offer it as a “progressive” means of conducting performance appraisal. Many contend that 360-degree feedback systems and other forms of multisource or multirater assessment methods in organizations have evolved from an innovative “nice-to-have” technique administered only to the most senior levels to a “must-have” tool for integration into overall performance and human resource management strategies. These systems appear well suited for the flexible, team-based, change-oriented organizational cultures of many organizations today.

360-Degree systems are gaining popularity because they tend to reduce the problems of previous generations of assessment methods. 360-Degree appraisal moves the manager (as appraiser) back into the “comfort zone” as she or he is now only one among a number of assessors. It greatly reduces the problems of central tendency, positive skewness, and “halo effects” in ratings that plague the boss-subordinate approach. 360-Degree appraisal reduces defensiveness on the part of the appraisee because there are a variety of assessors, feedback is presented as more balanced, and it is said to have greater face validity. It requires organizations to resolve the issue of what is meant by job effectiveness and what behaviors are causally related to it. It recognizes that subordinates are best placed to assess “leadership” or “people management” skills. The technique is helpful in defending legal challenges of the outcome of appraisals, it is presented as important in meeting the demands for employee empowerment and involvement, and finally, it is a useful tool in tapping employee opinions and attitudes.

DEVELOPING A HRM STRATEGY

Human Resource Management
Developing a HRM strategy
Faced with rapid change organizations need to develop a more focused and coherent approach to managing people. In just the same way a business requires a marketing or information technology strategy it also requires a human resource or people strategy.

In developing such a strategy two critical questions must be addressed.

What kinds of people do you need to manage and run your business to meet your strategic business objectives?
What people programs and initiatives must be designed and implemented to attract, develop and retain staff to compete effectively?
In order to answer these questions four key dimensions of an organization must be addressed. These are:

Culture: the beliefs, values, norms and management style of the organization
Organization: the structure, job roles and reporting lines of the organization
People: the skill levels, staff potential and management capability
Human resources systems: the people focused mechanisms which deliver the strategy - employee selection, communications, training, rewards, career development, etc.
Frequently in managing the people element of their business senior managers will only focus on one or two dimensions and neglect to deal with the others. Typically, companies reorganize their structures to free managers from bureaucracy and drive for more entrepreneurial flair but then fail to adjust their training or reward systems.

When the desired entrepreneurial behavior does not emerge managers frequently look confused at the apparent failure of the changes to deliver results. The fact is that seldom can you focus on only one area. What is required is a strategic perspective aimed at identifying the relationship between all four dimensions.

If you require an organization which really values quality and service you not only have to retrain staff, you must also review the organization, reward, appraisal and communications systems.

The pay and reward system is a classic problem in this area. Frequently organizations have payment systems which are designed around the volume of output produced. If you then seek to develop a company which emphasizes the product's quality you must change the pay systems. Otherwise you have a contradiction between what the chief executive is saying about quality and what your payment system is encouraging staff to do.

There are seven steps to developing a human resource strategy and the active involvement of senior line managers should be sought throughout the approach.


©2008 Accel-Team

Ayuk.. Hitung Pajak Penghasilan kita.

Saat ini, di kantor kami sedang hangat-hangatnya membahas soal pengenaan pajak PPh Pasal 21 Karyawan ungkap teman saya bernama A Citra Hutabarat. seharusnya, setiap pegawai yg mendapat penghasilan memang harus dikenakan pajak. hal ini mengacu pada Peraturan Dirjen Pajak Nomor PER-15/PJ/2006 (Kecuali ada surat keterangan bebas pajak dari pemerintah bagi suatu organisasi atau badan usaha tertentu. Agar memudahkan perhitungan saya memakai kasus yang paling umum ditemui di perusahaan.

Penghitungan PPh Pasal 21 umumnya adalah sebagai berikut :

• Tentukan pendapatan neto sebulan dengan cara mengurangkan pendapatan kotor sebulan dengan biaya jabatan, iuran pensiun, serta potongan lainnya bila ada. Yang dimaksud pendapatan kotor (bruto) adalah gaji plus tunjangan-tunjangan lain sebulan tetapi tidak termasuk imbalan dalam bentuk natura atau kenikmatan. Besarnya biaya jabatan tiap bulan adalah 5% dari pendapatan kotor sebulan tetapi tidak boleh melebihi Rp 110.000 sebulan. Iuran pensiun di sini adalah iuran pensiun yang ditanggung oleh pegawai yang dipotong dari gajinya. itu pun bila ada.
• Hitung pendapatan neto setahun dengan cara pendapatan neto sebulan dikalikan 12 bulan.
• Hitung Penghasilan Kena Pajak dengan cara mengurangkan pendapatan neto setahun dengan Penghasilan Tidak Kena Pajak (PTKP). Besarnya PTKP yang berlaku sekarang adalah Rp 13.200.000 setahun untuk karyawan yang berstatus lajang atau belum kawin. Kalau statusnya kawin diberikan tambahan PTKP sebesar Rp 1.200.000 setahun. Kalau memiliki anak atau tanggungan, diberikan tambahan PTKP masing-masing Rp 1.200.000 setahun maksimal untuk 3 orang.
• Hitung PPh Pasal 21 Terutang setahun dengan cara mengalikan tarif PPh dengan Penghasilan Kena Pajak. Besarnya tarif PPh di sini adalah tarif PPh Pasal 17 UU PPh untuk orang pribadi yang besarnya adalah 5% untuk lapisan PKP sampai dengan Rp 25.000.000, 10% untuk lapisan di atas Rp 25.000.000 sampai dengan Rp 50.000.000, 15% untuk lapisan di atas Rp 50.000.000 sampai dengan Rp 100.000.000, 25% untuk lapisan di atas Rp 100.000.000 sampai dengan Rp 200.000.000, 35% untuk lapisan di atas Rp 200.000.000
Sekarang, mari kita perhatikan ilustrasi dari penerapan PER-15/PJ/2006.
Tuan Senopati Pamungkas bekerja pada perusahaan PT Kadang Ngajar Kadang Idak dengan memperoleh Gaji sebulan total Rp. 1.500.000,00. Tuan Senopati Pamungkas menikah tetapi sudah 5 tahun ini belum mempunyai anak (gak tokcer). Penghitungan PPh Pasal 21-nya adalah sebagai berikut :
Gaji sebulan : Rp 1.500.000
Pengurangan :
Biaya Jabatan :5% x Rp 1.500.000 = Rp 75.000
Penghasilan neto sebulan : Rp 1.425.000
Penghasilan neto setahun adalah: 12 x Rp. 1.425.000 = Rp 17.100.000
PTKP setahun
untuk WP sendiri : Rp 13.200.000
tambahan WP kawin : Rp 1.200.000
Total Penghasilan Tidak Kena Pajak: Rp 14.400.000
maka … Penghasilan Kena Pajak dalam setahun : Rp 2.700.000
PPh Pasal 21 terutang: 5% x Rp. 2.700.000 = Rp. 135.000
PPh Pasal 21 sebulan : Rp 135.000 : 12 = Rp. 11.250
Contoh di atas merupakan salah satu contoh yang paling sederhana guna mengilustrasikan bagaimana menghitung PPh Pasal 21. Berbagai variasi bisa mengakibatkan perhitungan yang lebih rumit dan kompleks. Misalnya bagaimana kalau gaji dibayarkan harian atau mingguan, bagaimana perlakuan terhadap karyawati, bagaimana kalau ada uang rapel, bonus dan lain-lain. Bagiamana juga kalau masa perolehan penghasilannya tidak 12 bulan yang diakibatkan karena berhenti kerja, meninggal dunia atau pindah ke cabang lain. Untuk lebih jelasnya silahkan baca PER-15/PJ/2006 tanggal 23 Pebruari 2006. Software penghitungan PPh Pasal 21 juga dengan mudah bisa didapatkan di pasaran kalau kita tidak mau pusing-pusing dengan aturan.
Selamat menghitung PPh anda !