PPH 21

Basic Salary (1 year) Rp 45,000,000X 12 540.000.000,-

Subsidy 60.000.000,-
Gross Income Rp 600,000,000

Deduction (-)
Non-taxable income 67.500.000,-
Position Allowance 6.000.000,-
Pension contribution 12.000.000,-
Total 85.500.000,-

Taxable Income 514.500.000,-

PROGRESSIVE PPH
TAX
Until 50 million (5%) 50,000,000 x 5% 2.500.000,-
50 million - 250 million
200,000,000 x 15% 30.000.000,-
(15%)
250 million - 500 million
250,000,000 x 25% 62.500.000,-
(25%)
Diatas 500 juta (30%) 14,500,000 x 30% 4.350.000,-
Pph 21/ Year 99.350.000,-
Pph 21/Month 8.280.000.

PPh 22
Number Information Amount
1 Value of Rp11.000.000
contract( include PPN)
2 DPP (100/110) x Rp10.000.000
Rp11.000.000
 3 Colected PPN (10% Rp1.000.000
dari DPP)
4 PPh artcle 22 that Rp150.000
have to be collected
(1,5% x
Rp10.000.000)

PPh Pasal 22 = 1,5% x

Purchase price not
include PPN

PPh 23
Article 23 Income Tax that must be deducted by PT Clarencia is: 2% x Rp. 80,000,000 = Rp1,600,00

PPh 24

1 Calculate the total

taxable income:
Domestic Income Rp400.000.000
Income from Korea Rp200.000.000
total net income Rp600.000.000
2 Calculate the total
income tax payable:

Tax payable 25% x Rp150.000.000

Rp 600.000.000 =
3 Calculate the
maximum PPh that
can be credited:
(Overseas income:
total income) x total
PPh payable
 (Rp200.000.000 : Rp50.000.000
Rp600.000.000) x
Rp150.000.000 =
Rp49.999.999

4 Calculate the income

tax that is ordered or
deducted abroad:

20% x Rp200.000.000
= Rp40.000.000

PPh 25

25% x Rp150.000.000 37.500.000

Deducted Taxable (9.000.000)
Basis for Calculation of 28.500.000
Income Tax Article 25 of
2021

The amount of PPh

Article 25 of PT
Clarencia in 2021 =
Rp28,500,000 / 12 =
Rp2,375,000

PPH 26

Estimated Net Income = 50% x =

Rp2.000.000.000
PPh Pasal 26 = 20% x =
Rp1.000.000.000
Group 1: Bela
Artha
Carissa Olivia
Chairunissa Lubis
Clara chow
Clarencia veronica
Daniel J
Deby
Erica P
Fahrum A
Gabriela
Hakiky

LEONOR
p. 80,000,000 = Rp1,600,000
Rp1.000.000.000

Rp200.000.000