Sunday, September 30, 2012

Calculation of Income Tax Article 21

Calculation of Income Tax Article 21
Rates and Application

    
Permanent employee, receiving a monthly pension, not the employees who have a TIN and receive income on an ongoing basis within 1 (one) year rates apply Article 17 paragraph (1) letter a of Law Tax Taxable income multiplied by (PKP). PKP is calculated based on the following:


        
Permanent employees: gross income minus the cost of office (5% of gross income, a maximum of Rp 6,000,000.00 a year or $ 500,000.00 a month); reduced pension contributions, pension contribution, net of income not subject to tax (taxable income).
        
Monthly Pension Recipients: gross income minus pension costs (5% of gross income, the maximum Rp Rp 200,000.00 2,400,000.00 a year or a month) minus taxable income.
        
Employees not have a TIN and receive continuous income: gross income 50% of taxable income minus monthly.
    
Employees not receiving or earning rates apply Article 17 paragraph (1) letter a is multiplied by 50% of the gross income for each payment of remuneration that is not sustainable;
    
Participants activities that receive or earn income rates apply Article 17 paragraph (1) letter a is multiplied by the amount of gross income for every payment that is intact and not broken;


    
Employees daily, weekly employees, interns and prospective employees, as well as other non-permanent employees who receive daily wages, weekly, unit wage, piece rate and daily allowance in the amount exceeding 150,000 a day in one calendar month but not exceeding USD . 1,320,000.00 and paid on a monthly basis or not, then Article 21 Income tax payable in a day is to apply a rate of 5% of gross income after deducting USD. 150,000.00. If the amount exceeds one calendar month Rp.1.320.000, 00 a month, then the amount of taxable income that can be deducted for one day is in accordance with the actual amount of taxable income of the recipient of the income in question divided by 360.
    
State officials, civil servants, members of the TNI / police who received remuneration and other benefits derived from the source of the funds the State Finance or Financial income tax cut Ps. 21 with a rate of 15% of gross income and shall be final, except those paid to civil servants Goals. IID down, TNI / Police Peltu down / Sr. Insp. / Level downwards.


    
Big PTKP are:
    
Recipients PTKP month year
    
for employee self Rp 15,840,000 to Rp 1.32 million
    
addition to employees who are married (married) Rp 110,000 to Rp 1.32 million
    
for each additional family member *) at most 3 (three) Rp 110,000 to Rp 1.32 million
    
*) Family members are blood relatives and family members related by marriage in a straight line of descent, as well as adopted children to be borne entirely.
    
Rates of Article 17 paragraph (1) letter a Income Tax Act are:
    
Layer Taxable Income Rates
    
up to $ 50 million 5%
    
above Rp 50 million to Rp 250 million 15%
    
over Rp 250 million to Rp 500 million 25%
    
over $ 500 million 30%
    
For those taxpayers who do not have a TIN charged 20% higher than the rate of Income Tax Article 17.
Example Calculation of Withholding Tax Article 21

    
Fixed Income received Employee Monthly
        
Saefudin is a permanent employee of PT Insan Always Lestari since January 1, 2010. He earned salaries and their benefits in cash a month for Rp.2.000.000, 00 and paid pension contributions amounting to Rp. 50000.00 a month. Saefudin married but without children (status K / 0). Calculation of Income Ps. 21:
        
Calculation of Income Ps. 21 payable:
        
Salaries month = Rp. 2 million
        
Gross Income = Rp. 2 million
        
Deductions: Cost of Retirement = 5% x 2,000,000 = Rp. 100 000
        
Pension contribution = Rp. 50.000 (+)
        
Total Reduction = Rp. 150 000
        
Net income a month = Rp. 1.85 million
        
Net income a year = 12 x 1.85 million = Rp. 22.2 million
        
PTKP year:
            
WP itself = Rp. 15.84 million
            
WP additional mating = Rp. 1.32 million
        
Total taxable income = Rp. 17.16 million
        
PKP year = Rp. 5.04 million
        
Income Ps. 21 = 5% x 5.04 million = Rp. 252 000
        
Income Ps. 21 months = Rp. 21,000
    
Pension recipients paid monthly
        
Teja is married with 1 child employee PT. Noble, retiring in 2005. Year 2010Teja receive USD a month pension. 3,000,000.00. Calculation of Income Ps. 21:
        
Retirement month = Rp. 3 million
        
Deductions: Cost of Retirement = 5% x 3 million = Rp. 150,000 (-) (Maximum allowed Rp. 200,000)
        
Net income a month = Rp. 2.85 million
        
Net income a year = Rp. 34.2 million
        
PTKP (K / 1) = Rp. 18.48 million
        
PFM = Rp. 15.72 million
        
Income Ps. 21 year = 5% x 15,720,000 = Rp. 786 000
        
Income Ps. 21 months = (Rp 786,000: 12) = Rp. 65,500
    
Employees continue to receive bonuses, gratuities, bonuses, allowances or New Year's Day, premiums and income that are not fixed, given once or once a year.
        
Ikhsan Alisyahbani is a permanent employee of PT Tiurmas Lampung Indah. He earned salary in December of Rp. THR receives Rp 2,500,000.00. 1,000,000.00 and paid pension contributions amounting to Rp. 50000.00 a month. Ikhsan Alisyahbani married but without children (status K / 0). Article 21 Income tax on salaries and THR:
        
Gross income year = 12 x 2.5 million = Rp. 30 million
        
THR = Rp. 1 million
        
Total Gross Income = Rp. 31 million
        
Reduction:
            
Title Fee = 5% x 31 million = Rp. 1.55 million
            
Pension contribution = 12 x 50,000 = Rp. 600 000
            
Total Reduction = Rp. 2.15 million
        
Net income a year = Rp. 28.85 million
        
PTKP (K / 0) year = Rp. 17.16 million
        
PKP year = Rp. 11.69 million
        
Income Ps. 21 payable = 5% x 11,690,000 USD. 584 500
        
Article 21 Income tax on salary
        
Gross income year = 12 x 2.5 million = Rp. 30 million
        
Reduction:
            
Title Fee = 5% x 30 million = Rp. 1.5 million
            
Pension contribution = 12 x 50,000 = Rp. 600 000
            
Total Reduction = Rp. 2.1 million
        
Year net income of Rp. 27.9 million
        
PTKP (K / 0) year = Rp. 17.16 million
        
PKP year = Rp. 10.74 million
        
Income Ps. 21 payable = 5% x 10,740,000 USD. 537 000
        
Tax Article 21atas salary and allowance - Article 21 on salary:
        
= Rp. 584 500-Rp.537.000
        
= Rp. 47,500
    
Recipient honoraria or other payments.
        
Saputra (NPWP) gave a talk at the workshop and received honoraria Rp 1,500,000.00. Saputra also have other sources of income. Calculation of Income Tax Article 21:
        
Rates of Article 17 paragraph (1) letter ax (50% x gross income) = 5% x (50% x Rp1.500.000, 00) = Rp37.500, 00
    
Commission paid to vendors for merchandise or services outside of the insurance officer.
        
Hendra a vendor merchandise production status of PT Jaya and not employees, in January 2010 received a commission of Rp4.000.000, 00. Hendra has no other source of income. Calculation of Income Tax 21:
        
Rates of Article 17 paragraph (1) letter ax [(50% x gross income) - PTKP month]:
        
= 5% x [(50% x Rp4.000.000, 00) - Rp 1,320,000.00]
        
= USD 34000.00
    
Honoraria or other compensation to the participants of activities (education-job training).
        
Febri as apprentices receive an honorarium of Rp3.500.000, 00. Article 21 Income tax payable:
        
Rates of Article 17 paragraph (1) letter ax gross income = 5% x Rp3.500.000, 00 = Rp175.000, 00
    
Revenue for Daily Wages.
        
Erfin (do not have a TIN) in August 2010 to work as a day laborer on Dayat Harini PT Perkasa. He worked all day at Rp 200,000.00. Calculation of Income Tax Article 21 payable:
        
Daily wage Rp 200,000.00
        
Limit daily wages are cut PPh Rp 150,000.00
        
PKP day Rp 50.000,00
        
Article 21 day = (5% x 120% *) x Rp 50.000,00 $ 3000.00
        
(* Because Erfin not have a TIN then charge 20% higher than the rates of Article 17 paragraph (1) letter a or 5% x 120% = 6%)

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