Weekly Assignment (Week 4)

Course : Taxation (AKU3501)

Assignment mode : Group assignment

Terms and Condition:

1. For Presenting Group: Please prepare BOTH PPT and Written (typed) Report. Submit your written
report through available link in google classroom (will be announced every week). Written Reports
means typed report. Hand-written report will not be accepted regardless of any reasons. Zero mark
will be given to the whole group members if written (typed) report is submitted late. PPT should be
used to present in the classroom. DO NOT Submit the ppt.
2. For Non-Presenting Group: Please prepare Written (typed) Report. Submit the written (typed) report
through available link in google classroom (will be announced every week. Zero mark will be given to
the whole group members if written (typed) report is submitted late.
3. Academic integrity stated in the syllabus is fully applied. Your written report will be checked using
anti-plagiarism software. Maximum threshold for similarities is 10%. Every 5% increase of similarities
equals to 15% decrease in both presentation and written report grades.
4. Written (typed) report type of file should be in Doc/Docx. Any file type other than Doc/Docx, will not
be accepted.

Instructions:

1. Maya is an employee working in fashion company who earns Rp7.500.00,00 per month. The
company joins BPJS Ketenagakerjaan (government manpower insurance). In addition, the
company pay her insurance premium, for accident and death which respectively are amounted to
0,54% and 0,3% out of her salary. Maya is single, but she has 2 step daughters and her
unemployed mother is living with her. Maya pay herself insurance contribution at Rp60.000,00
per month. Compute the income tax PPH Article 21 for Maya in a month!
2. Adi is a PhD Student studying in Gadjah Muda University, Indonesia. Yet he is an employee in one
of prestigious multinational company in Jakarta. During a month, he receives a salary of Rp
18.000.000,00. The company also pay him insurance premium for death, accident, and scholarship
which respectively are amounted to 0,3%, 0,89% and 7% from salary. Adi also contributes himself
through a pension company under Ministry of Finance that is amounted to Rp100.000/month. In
August, Adi receive additional payment as he performed overtime that for Rp2.500.000,00. He is
married with 2 kids and 1 stepson living with him. Compute the income tax PPH Article 21 for Adi
in August!
3. Belinda is an employee of telecommunication company who receives a salary Rp15.000.000/
month. In March, her performance was appraised and she got her salary increase become
Rp16.000.000 a month (this increase is deemed as it has been applied since January). Belinda

“If you can not stand the fatigue of study, you will feel the poignant of stupidity”

- Imam Syafi’i -
 contributes herself pension insurance at Rp200.000,00 and the company contributes for her, to a
certain pension insurance Rp250.000,00. In addition, the company is actively paying her premium
of BPJS Ketenagakerjaan (Government manpower insurance) which includes accident (0,24% out
of monthly salary) and death insurance (0,3% out of monthly salary). Belinda is married, without
kids, and her husband is retired for the past 2 months. Belinda had been granted a letter pf
reference from the local government about her husband condition. Compute Belinda’s payment
raise tax PPH Article 21!
4. Fifi, a newly married woman works in PT. ABC with a weekly payment system. In her company,
one week equals to 5 working days, with a payment of Rp1.750.000/week. The company pay
insurance contribution for Old Age protection and and Pension which respectively are amounted
to 2% and 1% out of Fifi’s salary.
- Compute Income Tax PPh Article 21 in the first week of March, if in that week Belinda only
receives salary, assuming Belinda is a permanent employee
- Using the same information, compute Income Tax PPh Article 21 in the first week of March,
assuming Fifi is a non-permanent employee.
- Compute Income Tax PPh Article 21 in the first week of March, If in that week Belinda is a
non-permanent employee and receives salary of Rp3.000.000/week
5. Fanny has been running her own electronic business since year 2010. Every year, the business
actively participates in export and import. This year, compute Income tax PPh Pasal 26, if Fanny
pays the interest of her company’s debt to:
a. Bank BNI Indonesia at Rp25.000.000
b. Bank of Australia (a PE located in Jakarta) at Rp32.000.000
a. Bank of Singapore (located in Singapore) at US$67500 (exchange rate: KMK Rp7.500/$
dan kurs Bank BI Rp7.250/$)
6. Meghan, is a daughter of a successful business man from London. Currently, she is expanding her
business in Indonesia. She came to Indonesia in January 2019 and has been staying up to 7
months. Meghan choose to give protection for herself by joining insurance provided by an
insurance from her country, UK. Meghan pays $2250 every year. The exchange rate prevails at
the time of the payment is Rp11.500 (ministry of finance/KMK) and Rp10.500 (BI). How much is
the income tax article 26 paid if:
a. The premium is paid by Meghan herself

“If you can not stand the fatigue of study, you will feel the poignant of stupidity”

- Imam Syafi’i -
 b. Premium us paid through an insurance company in Indonesia that provides its service to pay
premium to foreign insurance company

c. Premium is paid through a brokerage

7. Angelina Chang is a Tiongkok citizen who has just finished her study in Indonesia last year, 2018.
During her studying period, she went back to China every semester at the end of the term. In the
early 2019, Angelina got an offer from Indonesian company, an IT company in Jakarta. Since that
time, she stays nearby her offices. It has been a year, since she signed the contract and start
working.
a. Is Angelina domestic of Foreign Tax subject? What is the tax obligation following her
status?
b. Please determine Angelina’s time frame as a tax subject determined in question a.
c. Assuming that Angelina got an offer to work in IT company Jakarta starting early 2019,
but the company doesn’t need her to be in Jakar ta. Hence, she chooses to stay in
China and work remotely (for that IT company) from Beijing, her hometown. How this
assumption changes your answer in point a?

“If you can not stand the fatigue of study, you will feel the poignant of stupidity”

- Imam Syafi’i -