Monday, November 5, 2012
Monday, October 8, 2012
Haiti Canangkan Pajak Dosa
PORT-AU-PRINCE, KOMPAS.com — Perdana Menteri Haiti Laurent Lamothe mencanangkan peningkat pajak dosa (sin tax). Ini bertujuan untuk meraih dana sebesar 100 juta dollar AS yang diperlukan guna membiayai sektor pendidikan.
Ini akan dilakukan dengan mengenakan pajak tambahan terhadap alkohol, sigaret, dan bisnis perjudian yang disebut sebagai sin tax itu. Hal itu dikatakan PM Haiti pada Senin (8/10/2012).
Pajak dosa yang baru ini dikatakan harus mendapatkan persetujuan dari parlemen. Jika berhasil, dana-dana itu akan dipakai untuk membangun 200 sekolah baru, renovasi atas 2.000 sekolah, serta biaya pelatihan dan peningkatan kesejahteraan untuk para guru mulai dari tingkat SD sampai universitas.
Monday, October 1, 2012
Kerjasama Pembuatan Laporan Pajak dan Keuangan
Kerjasama Pembuatan Laporan Pajak dan Keuangan
Kami menawarkan kerjasama untuk pembuatan laporan Keuangan maupun laporan pajak. Laporan Keuangan Meliputi :
1. Laporan Neraca
2. Laporan Rugi-Laba
3. Laporan Arus Kas.
4. Laporan Perubahan Modal
5. Buku Pembantu Piutang, Hutang, dll
Laporan Pajak meliputi :
1. Pembuatan laporan espt PPN
2. Pembuatan laporan espt PPh 21, 23, 4(2)
3. Pembuatan Laporan Pajak Tahunan badan maupun Orang pribadi
4. Pembuatan SSP
5. Pembuatan Faktur Pajak
Selain itu juga kami memberikan konsultasi secara terbuka dan menerima diskusi secara 2 arah. Untuk konsultasi bisa lewat blog kami atau bisa juga kirim email ke kami. Kami tunggu kerjasama yang baik bersama dengan anda.
INTAX CONSULTING
Kami menawarkan kerjasama untuk pembuatan laporan Keuangan maupun laporan pajak. Laporan Keuangan Meliputi :
1. Laporan Neraca
2. Laporan Rugi-Laba
3. Laporan Arus Kas.
4. Laporan Perubahan Modal
5. Buku Pembantu Piutang, Hutang, dll
Laporan Pajak meliputi :
1. Pembuatan laporan espt PPN
2. Pembuatan laporan espt PPh 21, 23, 4(2)
3. Pembuatan Laporan Pajak Tahunan badan maupun Orang pribadi
4. Pembuatan SSP
5. Pembuatan Faktur Pajak
Selain itu juga kami memberikan konsultasi secara terbuka dan menerima diskusi secara 2 arah. Untuk konsultasi bisa lewat blog kami atau bisa juga kirim email ke kami. Kami tunggu kerjasama yang baik bersama dengan anda.
INTAX CONSULTING
Sunday, September 30, 2012
Income Tax Article 23
Income Tax Article 23
Definition
Income Tax (PPh) Article 23 is tax withheld on income from capital, delivery services, or prizes and awards, in addition to the cut in Article 21.
Cutting and Receivers Income Cut Income Tax Article 23
Cutting Income Tax Article 23:
government agencies;
Subjects Tax agencies in the country;
implementation of activities;
permanent establishment (BUT);
representatives of other foreign companies;
Individual taxpayer in a particular country, appointed by the Director General of Taxes.
Beneficiary income of article 23:
WP in the country;
BUT
Rates and attractions article 23
15% of the gross amount of:
dividends unless dividends to individuals subject to the final, interest and royalties;
prizes and awards in addition to the cut in income tax article 21.
2% of the gross amount of rent and other income in connection with the use of property unless the lease of land and / or buildings.
2% of the gross amount of remuneration technical, management, construction and consulting services.
2% of the gross amount of benefits services, namely:
Appraisal services;
Actuarial Services;
Accounting services, bookkeeping, financial statements and attestation;
Services designer;
Oil and gas drilling services in the field except by BUT;
Supporting services in the field of oil and gas extraction;
Mining services and supporting services in the field of mining other than oil and gas;
Supporting services in the field of aviation and airports;
Logging services
Waste treatment services
Service provider of workforce
Brokerage services and / or agency;
Services in the field of trading in securities, except those performed KSEI and KPEI;
Custodial / storage-/ care, except those made by KSEI;
Services dubbing (dubbing) and / or voiceover;
Services movies mixing;
Services with respect to computer software, including care, maintenance and repair;
Installation services / installation of machinery, equipment, electricity, telephone, water, gas, air conditioning, and / or cable TV, in addition to those performed by the taxpayer scope in construction and has a license and / or certification as a construction entrepreneur
Care services / maintenance / maintenance of machinery, equipment, electricity, telephone, water, gas, air conditioning, and / or cable TV, in addition to those performed by the taxpayer scope in construction and has a license and / or certification as a construction entrepreneur
Toll manufacturing services
Investigation and security services;
Services organizer or event organizer;
Packing services;
Provision of services and / or time in the mass media, outdoor media or any other media for information delivery;
Pest extermination services;
Janitorial or cleaning service;
Catering or culinary.
For those who are not air-TIN cut 100% higher than the rate ore article 23
The meaning is the total amount of gross income paid, provided to be paid, or was due payment by the government, subject to tax in the country, organizing activities, a permanent establishment, or representatives of other foreign companies to taxpayers in the form of domestic or permanent establishment, excluding:
Payment of salaries, wages, honoraria, allowances and other payments as compensation in connection with work diabayarkan by WP manpower provider to the workforce who do the work, under a contract with the service users;
Payment of the procurement / purchase of goods or materials (as evidenced by the purchase invoice);
Payments to the second party (as an intermediary) to further paid to third parties (as evidenced by third-party invoices accompanied by written agreement);
Reimbursement payment (reimbursement) that reimbursement amount ostensibly paid by the second party to a third party (as evidenced by invoices or proof of payment has been paid to third parties).
Gross amount shall not apply:
On income paid in connection with catering services;
In terms of income paid in relation to services, has been subject to final tax;
Calculation of Income Tax Article 23 payable using gross amount excluding VAT
Excluded from Withholding Tax Article 23:
Income paid or payable to the bank;
Rent paid or payable in connection with the lease with option rights;
Dividends or share of profits derived by the limited liability company as WP in the country, cooperatives, state / enterprises, from equity investment in a business entity incorporated and domiciled in Indonesia with the following requirements:
dividends from retained earnings reserves;
for a limited liability company, state / enterprises, ownership of shares in entities that provide dividends at least 25% (twenty five percent) of the total paid-up capital;
Part profits derived by members of a limited partnership whose capital is not divided into shares, partnership, association, joint venture firms and includes holders of units in a collective investment contract;
SHU cooperative paid by the cooperative to its members;
Income paid or payable to the financial services entity that serves as a conduit loan and / or financing.
When Due, Deposit, and Reporting Income Tax Article 23
Income Tax Article 23 payable at the end of the payment, provided to be paid, or was due payment, depending on the events that occurred first.
Article 23 Income Tax Withholding taxes paid by no later than the tenth calendar month following the month in which the tax payable.
The SPT was delivered to the local Tax Office, no later than 20 days after the taxes expired.
In terms of maturity of deposit or the reporting deadline for article 23 to coincide with holidays including Saturdays or public holidays, depositing or reporting can be done on the next working day.
Article 23 Income Tax Withholding Evidence
Cutting taxes must provide proof Withholding Tax Article 23 to the taxpayer or entity that has deducted income tax article 23.
Definition
Income Tax (PPh) Article 23 is tax withheld on income from capital, delivery services, or prizes and awards, in addition to the cut in Article 21.
Cutting and Receivers Income Cut Income Tax Article 23
Cutting Income Tax Article 23:
government agencies;
Subjects Tax agencies in the country;
implementation of activities;
permanent establishment (BUT);
representatives of other foreign companies;
Individual taxpayer in a particular country, appointed by the Director General of Taxes.
Beneficiary income of article 23:
WP in the country;
BUT
Rates and attractions article 23
15% of the gross amount of:
dividends unless dividends to individuals subject to the final, interest and royalties;
prizes and awards in addition to the cut in income tax article 21.
2% of the gross amount of rent and other income in connection with the use of property unless the lease of land and / or buildings.
2% of the gross amount of remuneration technical, management, construction and consulting services.
2% of the gross amount of benefits services, namely:
Appraisal services;
Actuarial Services;
Accounting services, bookkeeping, financial statements and attestation;
Services designer;
Oil and gas drilling services in the field except by BUT;
Supporting services in the field of oil and gas extraction;
Mining services and supporting services in the field of mining other than oil and gas;
Supporting services in the field of aviation and airports;
Logging services
Waste treatment services
Service provider of workforce
Brokerage services and / or agency;
Services in the field of trading in securities, except those performed KSEI and KPEI;
Custodial / storage-/ care, except those made by KSEI;
Services dubbing (dubbing) and / or voiceover;
Services movies mixing;
Services with respect to computer software, including care, maintenance and repair;
Installation services / installation of machinery, equipment, electricity, telephone, water, gas, air conditioning, and / or cable TV, in addition to those performed by the taxpayer scope in construction and has a license and / or certification as a construction entrepreneur
Care services / maintenance / maintenance of machinery, equipment, electricity, telephone, water, gas, air conditioning, and / or cable TV, in addition to those performed by the taxpayer scope in construction and has a license and / or certification as a construction entrepreneur
Toll manufacturing services
Investigation and security services;
Services organizer or event organizer;
Packing services;
Provision of services and / or time in the mass media, outdoor media or any other media for information delivery;
Pest extermination services;
Janitorial or cleaning service;
Catering or culinary.
For those who are not air-TIN cut 100% higher than the rate ore article 23
The meaning is the total amount of gross income paid, provided to be paid, or was due payment by the government, subject to tax in the country, organizing activities, a permanent establishment, or representatives of other foreign companies to taxpayers in the form of domestic or permanent establishment, excluding:
Payment of salaries, wages, honoraria, allowances and other payments as compensation in connection with work diabayarkan by WP manpower provider to the workforce who do the work, under a contract with the service users;
Payment of the procurement / purchase of goods or materials (as evidenced by the purchase invoice);
Payments to the second party (as an intermediary) to further paid to third parties (as evidenced by third-party invoices accompanied by written agreement);
Reimbursement payment (reimbursement) that reimbursement amount ostensibly paid by the second party to a third party (as evidenced by invoices or proof of payment has been paid to third parties).
Gross amount shall not apply:
On income paid in connection with catering services;
In terms of income paid in relation to services, has been subject to final tax;
Calculation of Income Tax Article 23 payable using gross amount excluding VAT
Excluded from Withholding Tax Article 23:
Income paid or payable to the bank;
Rent paid or payable in connection with the lease with option rights;
Dividends or share of profits derived by the limited liability company as WP in the country, cooperatives, state / enterprises, from equity investment in a business entity incorporated and domiciled in Indonesia with the following requirements:
dividends from retained earnings reserves;
for a limited liability company, state / enterprises, ownership of shares in entities that provide dividends at least 25% (twenty five percent) of the total paid-up capital;
Part profits derived by members of a limited partnership whose capital is not divided into shares, partnership, association, joint venture firms and includes holders of units in a collective investment contract;
SHU cooperative paid by the cooperative to its members;
Income paid or payable to the financial services entity that serves as a conduit loan and / or financing.
When Due, Deposit, and Reporting Income Tax Article 23
Income Tax Article 23 payable at the end of the payment, provided to be paid, or was due payment, depending on the events that occurred first.
Article 23 Income Tax Withholding taxes paid by no later than the tenth calendar month following the month in which the tax payable.
The SPT was delivered to the local Tax Office, no later than 20 days after the taxes expired.
In terms of maturity of deposit or the reporting deadline for article 23 to coincide with holidays including Saturdays or public holidays, depositing or reporting can be done on the next working day.
Article 23 Income Tax Withholding Evidence
Cutting taxes must provide proof Withholding Tax Article 23 to the taxpayer or entity that has deducted income tax article 23.
Norma Calculation of Net Income
Norma Calculation of Net Income
Basic Law
Article 14 of Law No. 36 of 2008 (effective from January 1, 2009) of the fourth amendment to Law No. 7 of 1983 on Income Tax
KEP-536/PJ/2000 (effective from tax year 2001) on Deemed Net Income (NPPN) for taxpayer (WP) to calculate the net income calculation using the norm
PER-4/PJ/2009 (effective from January 1, 2009) regarding the implementation guidelines for the recording of the Personal WP (OP)
The amount of Norma
Norma is the norm used by the city business area
10 The definition of the provincial capital Medan, Jakarta, Palembang, Bandung, Semarang, Surabaya, Manado, Makassar, Denpasar, Pontianak.
Other provincial city is the provincial capital than the 10 mentioned.
Other regions are areas other than those mentioned above.
Deemed to use
Individual taxpayer conducting business or the independent gross circulation within 1 year of less than Rp. 4,800,000,000.00 (four billion, eight hundred million rupiah) may calculate net income using the Deemed Net Income, provided to the Director General of Taxation in a period of 3 (three) months of the tax year in question (Article 14 paragraph ( 2) Income Tax Law)
Fiscal Year is a period of one (1) calendar year unless the WP using the fiscal year is not the same as the calendar year.
Obligation
Submit a letter perberitahuan use norms to the Director General of Taxes in the first three months of the tax year in question. (Article 14 paragraph (2) of Income Tax Act). For those who do not submit are considered chose to use the books. (Income Tax Law Article 14 paragraph 4).
Holding records in formats Circulation Enterprises Annex I PER-4/PJ/2009.
Using Sanctions Deemed Without Notice
For those who still use the norm but do not submit an administrative sanction use of norms in the form of an increase of 50% (fifty percent) of the income tax paid little or no tax in the year in question. Article 3, paragraph 2 KEP-536/PJ./2000
Foreign Insurance Department Officer Norma, Distributor MLM / Direct Selling
Foreign service officers insurance = the norm for other professions independent
10 pripinsi capital = 50%
Other provincial cities = 47.5%
Other areas = 45%
Distributor MLM company / direct selling are classified into 2 types:
income on the sale of goods = norm for retail goods merchant processing indistri results.
10 pripinsi capital = 30%
Other provincial cities = 25%
Other areas = 20%
earnings on network development: free job other professions.
10 pripinsi capital = 50%
Other provincial cities = 47.5%
Other areas = 45%
Basic Law
Article 14 of Law No. 36 of 2008 (effective from January 1, 2009) of the fourth amendment to Law No. 7 of 1983 on Income Tax
KEP-536/PJ/2000 (effective from tax year 2001) on Deemed Net Income (NPPN) for taxpayer (WP) to calculate the net income calculation using the norm
PER-4/PJ/2009 (effective from January 1, 2009) regarding the implementation guidelines for the recording of the Personal WP (OP)
The amount of Norma
Norma is the norm used by the city business area
10 The definition of the provincial capital Medan, Jakarta, Palembang, Bandung, Semarang, Surabaya, Manado, Makassar, Denpasar, Pontianak.
Other provincial city is the provincial capital than the 10 mentioned.
Other regions are areas other than those mentioned above.
Deemed to use
Individual taxpayer conducting business or the independent gross circulation within 1 year of less than Rp. 4,800,000,000.00 (four billion, eight hundred million rupiah) may calculate net income using the Deemed Net Income, provided to the Director General of Taxation in a period of 3 (three) months of the tax year in question (Article 14 paragraph ( 2) Income Tax Law)
Fiscal Year is a period of one (1) calendar year unless the WP using the fiscal year is not the same as the calendar year.
Obligation
Submit a letter perberitahuan use norms to the Director General of Taxes in the first three months of the tax year in question. (Article 14 paragraph (2) of Income Tax Act). For those who do not submit are considered chose to use the books. (Income Tax Law Article 14 paragraph 4).
Holding records in formats Circulation Enterprises Annex I PER-4/PJ/2009.
Using Sanctions Deemed Without Notice
For those who still use the norm but do not submit an administrative sanction use of norms in the form of an increase of 50% (fifty percent) of the income tax paid little or no tax in the year in question. Article 3, paragraph 2 KEP-536/PJ./2000
Foreign Insurance Department Officer Norma, Distributor MLM / Direct Selling
Foreign service officers insurance = the norm for other professions independent
10 pripinsi capital = 50%
Other provincial cities = 47.5%
Other areas = 45%
Distributor MLM company / direct selling are classified into 2 types:
income on the sale of goods = norm for retail goods merchant processing indistri results.
10 pripinsi capital = 30%
Other provincial cities = 25%
Other areas = 20%
earnings on network development: free job other professions.
10 pripinsi capital = 50%
Other provincial cities = 47.5%
Other areas = 45%
Income Tax on Gifts and Awards
Income Tax on Gifts and Awards
Definition
Raffle prize is a gift with a name and in whatever form given by lot.
Race rewards are rewards given through a race or contest dexterity.
Gifts in relation to employment, services and other activities is a gift with a name and in whatever form given in relation to employment, services and activities performed by the gift recipient.
The award is given in relation to reward achievement in a particular activity.
Cutting Income Tax
Cutting Taxes (Income Tax) are:
Lottery organizers;
Giver of Gifts.
Fare
Top raffle prizes subject to income tax at 25% (twenty five percent) of the gross market value of the gift or gifts in kind and are final.
Top prizes or awards, competitions, awards and prizes in connection with employment, services and other activities, subject to income tax under the following conditions:
income tax imposed by section 21 of article 17 income tax rates of Income Tax Act, if the recipient taxpayer Affairs.
subject to income tax article 26 amounting to 20% (twenty percent) and final of the gross amount by the provisions of the Double Taxation Treaty in force, if the recipient taxpayer besides BUT.
subject to Article 23 of Income Tax at 15% (fifteen percent) of the amount of gross income, if the taxpayer receiving entity.
When Due, Deposit, and Reporting
When payable
Tax on gifts and awards outstanding at the end of the payment or delivery of prizes depending on events that occurred prior.
Tax withheld by the organizers (prizes and awards) before prizes or awards given to the right.
Operator shall make and give evidence tax cuts on Gifts or Sweepstakes, duplicate 3:
sheet-1 to the prize (the taxpayer);
sheet 2 to the Tax Office;
sheet-3 for Operator / cutters.
Deposit and Reporting
Organizers sweepstakes or awards shall:
deposit income tax withheld using the Tax Payment to the Bank or Post Office no later than 10 calendar months following the month in which the tax payable (collectively)
submit an (SPT) Period to the Tax Office or the Office of Counseling and Consultation Services Tax Withholding places registered no later than 20 (twenty) months after payment of the prize or submission.
In terms of maturity of deposit or tax filing deadline to coincide with holidays including Saturdays or public holidays, depositing or reporting can be done on the next working day.
Else
Not included in the terms of prizes and awards are subject to income tax in the sale of direct gifts of goods or services along given to all buyers or final consumers without raffle and the prize is received directly by final consumers when purchasing goods or services.
Definition
Raffle prize is a gift with a name and in whatever form given by lot.
Race rewards are rewards given through a race or contest dexterity.
Gifts in relation to employment, services and other activities is a gift with a name and in whatever form given in relation to employment, services and activities performed by the gift recipient.
The award is given in relation to reward achievement in a particular activity.
Cutting Income Tax
Cutting Taxes (Income Tax) are:
Lottery organizers;
Giver of Gifts.
Fare
Top raffle prizes subject to income tax at 25% (twenty five percent) of the gross market value of the gift or gifts in kind and are final.
Top prizes or awards, competitions, awards and prizes in connection with employment, services and other activities, subject to income tax under the following conditions:
income tax imposed by section 21 of article 17 income tax rates of Income Tax Act, if the recipient taxpayer Affairs.
subject to income tax article 26 amounting to 20% (twenty percent) and final of the gross amount by the provisions of the Double Taxation Treaty in force, if the recipient taxpayer besides BUT.
subject to Article 23 of Income Tax at 15% (fifteen percent) of the amount of gross income, if the taxpayer receiving entity.
When Due, Deposit, and Reporting
When payable
Tax on gifts and awards outstanding at the end of the payment or delivery of prizes depending on events that occurred prior.
Tax withheld by the organizers (prizes and awards) before prizes or awards given to the right.
Operator shall make and give evidence tax cuts on Gifts or Sweepstakes, duplicate 3:
sheet-1 to the prize (the taxpayer);
sheet 2 to the Tax Office;
sheet-3 for Operator / cutters.
Deposit and Reporting
Organizers sweepstakes or awards shall:
deposit income tax withheld using the Tax Payment to the Bank or Post Office no later than 10 calendar months following the month in which the tax payable (collectively)
submit an (SPT) Period to the Tax Office or the Office of Counseling and Consultation Services Tax Withholding places registered no later than 20 (twenty) months after payment of the prize or submission.
In terms of maturity of deposit or tax filing deadline to coincide with holidays including Saturdays or public holidays, depositing or reporting can be done on the next working day.
Else
Not included in the terms of prizes and awards are subject to income tax in the sale of direct gifts of goods or services along given to all buyers or final consumers without raffle and the prize is received directly by final consumers when purchasing goods or services.
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%)
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%)
Subscribe to:
Posts (Atom)