TRISAKTI UNIVERSITY

FAKULTY OF ECONOMICS, International Class

LATIHAN

I. Article 21/26

Permanent Employee
Rony, married with 4 children (the fourth was born on Jan 5, 2010), is an employee of PT. Horemon
. He starts working since January 2010, with basic salary Rp 11.000.000,00 a month, plus housing
allowance Rp 1.000.000,00 a month and medical allowance Rp 500.000,00 a month. PT. Horemon
joins Jamsostek Program and Dana Pensiun. Here below are the payments made by the Company
and Rony. Announced on July, his salary was increased, and become Rp 12.000.000,00 a month,
and this increase is effective per February 2010.
Paid by Company: Paid by Rony:
a. Pension = Rp 650.000,00 a. Pension = Rp 300.000,00
b. Accident insurance = 0,5% b. JHT = 2% of basic salary
c. Death insurance = 0,3%
d. JHT = 3.7% of basic salary

You are asked to compute: (a) article 21 liability for salary, (b) take home pay (monthly, January
to May) , (c) tax for cumulative salary increased paid in June, and (d) take home pay when he
received the cumulative increased salary paid in June.

Proffesional/Expert

Granto works as designer expert for gardens and layout. April 2010, he received Fees from PT.
Mangga Dua Jaya amounting to Rp 440.000.000, (included VAT).

You are asked:

a. Who is the collector of article 21.
b. How much is the tax collected.

Non Resident Tax Payer

Steve Shimpson, American, is an expert works for PT. Texmaco from January to June 2010. He
stays in Indonesia with his wife and two children. His salary is US$ 8,000.00 (the rate US $ 1 =
Rp 8.780, for January ). Calculate the article 26 for January.

II. Article 23/26 and 4 (2)

PT. Merapi is distributor of medical equipment . The company was established in 2003, domiciled
in Jl. Biak No. 17, Central Jakarta, with Tax Identity Number ( NPWP) 01.357.389.8.512.000. The
following payments in connection with services and other items are objects of article 23, article 26
and article 4 (2) , happened during April 2010 :

1. Paid building rent to PT. Merbabu for 3 (three) years periods amounting to Rp 330.000.000,-
included VAT.
2. Paid Royalty to Company resided in Manila amounting to Rp 960.000-000_- (after taxed
by article 26)
3. Paid consultant fee, to Gayus and Co., whose Identity Tax Number (ITN) is
01.357.689.8.712.000 amounting to Rp 29.400.000; (after taxed by article 23, but not include
VAT)
4. Paid interest of borrowing to PT. Jaya ITN 01.387.789.8.512.000 amounting to Rp
340.000.000,- (after taxed by article 23).
5. Paid lease of vehicle for 6 month usage amounting to Rp 108.000.000,- (after taxed, but not
included VAT) to PT. Cepat Transport with ITN/NPWP 02.666.190.2.227.000 which reside in
Jl. Murai No. 7 Jakarta.
6. Paid fees for cleaning service Rp 98.000.000,-(after taxed by article 23, but not included
VAT to PT. Bersih with ITN/NPWP 02.666.190.2.227.000.
 7. Paid fees for services of Electrical, Telephone and TV Cable installment to PT. Gegana
NPWP 01.665.190.2.237.000 amounting to Rp 58.800.000.,- (after taxed by article 23, but not
included VAT).
8. Paid borrowing interest to Bukopin Bank, Rasuna Said Branch amounting to Rp
200.000.000,
9. Paid fees for catering services (this if for all employees lunch) provided by Dona
Catering Rp 30.000.000,- Diena Cataering does not has ITN (NPWP).
10. Paid cash dividend to Indonesia Foundation with ITN 01.657.589.8.512.000 amounting to
Rp 170.000.000,- (after taxed by article 23)

What to do?
Compute the total of each article 23, 26, and 4 (2) from transactions completed mentioned above.

III. Personal Tax Payer .

A. Using Bookkeeping
Doni Setyono runs trading company concentrating on garment, domiciled in Kebon Jeruk, West
Jakarta. For the year 2010, Doni has prepared financial statement, balance sheet and income
statement. The following income statement should be reviewed by you to make it in line with
the Indonesian income tax law/rules

Sales Rp 5.120.000.000
Cost of Goods sold Rp2.725.750.000
Gross Profit Rp ?
General and Other Exepenses in detail
1 Salary Rp 23.462.000
2 Holidays allowances Rp 6.423.000
3 Lebaran Gift Rp 5.461.000
4 Medical Expenses by Company 1) Rp 3.532.000
5 Promotions Rp 3.200.000
6 Business trip 2) Rp 2.850.000
7 Donation Rp 8.250.000
8 Gas and oil 3) Rp 4.250.000
9 Electricity and water 3) Rp 6.431.000
10 Telephone 5) Rp 9.574.000
11 Repairs and maintenance for cars 6) Rp 5.750.000
12 Rent for business place Rp 7.500.000
13 Taxes 7) Rp 82.400.000
14 Insurances 8) Rp 3.500.000
15 Recreations Rp 15.500.000
16 Borrowing interest Rp 16.250.000
17 Office expenses Rp 6.350.000
Amount Rp ?
Net Profit Rp1.288.567.000

Notes:
1) In case the employees are sick, the company pays the medical expenses directly to the
hospital, amounting to certain amount of IDR.
2) Included in this account is ticket for family member amounted Rp650.000,00.
3) Included in this account is the usage of oil and gas for the interest of Doni amounted to
Rp550.000,00
4) Included in this account is electricity and water for the family Rp750.000,00.
5) Telephone bills are:
Office (non mobile ) Rp 4.312.000
Mobile Rp 3.815.000
Family Rp2.447.000
Amount Rp ?
6) Repair and maintenance:
Repairs for cars used by business Rp 2.650.000
Repairs for cars used by owner Rp3.100.000
Amount Rp5.750.000

7) Taxes are:
a. Land and building taxes for business Rp 8.500.000
b. Land and building for family house Rp 2.000.000
c. Prepaid taxes (article 25) Rp61.900.000
Amount Rp82.400.000
8) Insurance in detail:
Fire insurance, business place Rp 2.000.000
Educational insurance, the children of Doni Rp 850.000
Fire insurance, family living house Rp 650.000
Amount Rp 3.500.000

9) Mrs. Yani, Doni’s Wife runs Catering Business with net income amounted to Rp 325.000.000
10) Year 2008 Doni experience losses (fiscally) amounting to Rp 450.000.000, and in the year of 2009 he
booked profit (fiscally) amounting to Rp 350.000.000
11) Doni lives with his wife, and their 4 children, with the youngest born on February 5th 2009.
Based on data above, you are asked to calculate tax due for Doni for year 2010. If there are
differences in number, make assumptions.
B. Using Tax Norms

Bachtiar is a fruit trader in Tanah Abang Market, Jakarta. The gross sales for his business for
year 2010 is Rp. 4.900.000.000. He uses Tax Norms, to caluculate Net Income which will be
used to compute his tax liability. He has informed this to Tax Office. According to the Norms,
the Net Income is 15% from gross sales. Bachtiar is married, with 4 children (the third and
fourth are twin, were born on July 2010)
Compute:
Basyir Tax Liability for year 2010.
Name :……………………………….
SIN :……………………………….
Description Commercial P/L Correction (+/-) Fiscal P/L
Sales Rp 5.120.000.000
Cost of Goods Sales Rp Rp2.725.750.000
Gross Profit Rp ?

General and Other Expenses in detail

1 Salary Rp 23.462.000
2 Holidays allowances Rp 6.423.000
3 Lebaran Gift Rp 5.461.000
4 Medical expenses by Company 1) Rp 3.532.000
5 Promotions Rp 3.200.000
6 Business Trip 2) Rp 2.850.000
7 Donations Rp 8.250.000
8 Gas and oil 3) Rp 4.250.000
9 Electricity and water 4) Rp 6.431.000
10 Telephone 5) Rp 9.574.000
11 Repair and maintenance 6) Rp 5.750.000
12 Rent for business place Rp 7.500.000
13 Taxes 7) Rp 82.400.000
14 Insurance 8) Rp 3.500.000
15 Recreations Rp 15.500.000
16 Borrowing interests Rp 16.250.000
17 Office expense r Rp 6.350.000
Amount Rp 210.683.000
Net Profit Rp1.288.567.000
Net Income from Wife
Loss Carry forward
PTKP
Tax Payer
Marital Status
Allowances
Amount of PTKP
Tax Base
Rates
5%
15%
25%
30%
Tax Liability