Income Tax Article 21/26

PT. Sumber Bintang is engaged in the business of trading office uniforms. Registered at the Pluit Tax
Service Office since January 2015. Identity of PT. Sumber Bintang as follows:
Name : PT. Sumber Bintang
Address : Jl. Elang Laut No 18 North Jakarta
Tel No : 021- 5882165
Email address : sumberbintang@yahoo.com
TIN : 01.670.990.6-047.000
Director : Tanto
Director's TIN : 07.302.531.5-026.000

The following are transactions for the October 2019 tax period:
1. Paying salaries of Directors who get a month's basic salary of Rp. 25,000,000, - married and have 2
children and bear both parents who are no longer working. In addition, Tanto received a transportation
allowance of Rp. 5,000,000 per month.
PT. Sumber Bintang joined the BPJS Employment program to pay JKK and JKM in the amount of Rp.
150,000 and Rp. 80,000. The pension contribution is paid by the company in the amount of Rp
160,000, and paid by Tanto in the amount of Rp 320,000, and Tanto also pays a contribution of JHT
2% of the basic salary a month, while the company bears the JHT of 3.7% of the basic salary each
month
2. Paying Anto's daily wage (TK status) who worked in October 2019 for 13 days. Wages / day in the
amount of Rp. 550,000
3. Paying Aurora's salary (TK / 1) as a permanent employee of Rp. 7,000,000 per month. PT. Sumber
Bintang pays for work accident insurance and a monthly death insurance premium of 1%, and 0.30% of
the basic salary. In addition Aurora paid pension contributions of Rp. 100,000. This October, he also
received a bonus of Rp. 15,000,000.
4. Paying salaries for Christian who worked as a consultant at PT. Sumber Bintang with a monthly
honorarium of US $ 10,000, where Christian is a Canadian citizen who works from 1 August 2019 and
ends on 31 October 2019. The exchange rate in October 2019 is Rp. 14,500. Christian status is married
with 2 children.
5. Paying expert services to the Adi Suryanto Notary Office in the amount of Rp. 50,000,000
6. Pay severance pay at the same time to Budianto in the amount of Rp 120,000,000. Budi has worked at
PT. Sumber Bintang for 10 years. Status Budianto Married with 3 children.
7. Paying Akhmad Rp 10,000,000 for the services of the October 2019 sales commission. Akhmad does
not have a TIN and Akhmad is not an employee of PT Sumber Bintang

Recipient's identity is:

TIN Address
Beneficiary Name
Tanto (DIREKTUR) 07.302.531.5-026.000 JL. SUNTER ASRI NO. 5 JAKARTA

Anto 06.231.452.2-021.000 JL. BINTARO I NO. 5 JAKARTA

AURORA (STAF) 06.435.123.4-077.000 JL. KATAMARAN NO. 28 JAKARTA
Christian 00.000.000.0-000.000 CANADA
ADI SURYANTO 06.721.767.7-047.000 JL. KENCANA NO. 11 JAKARTA UTARA

BUDIANTO 07.002.459.6-033.000 JL. ALPUKAT NO. 9 JAKARTA BARAT

AKHMAD 00.000.000.0-000.000 JL. TOMANG NO. 12 JAKARTA

Question:
Calculate the payable Income Tax 21/26 for the tax period of October 2019!