Fatih Ridhwan

ITA for stores (PP 23 applied)

0,5% x Rp 2.400.000.000
All income
ITA for consulting architect services
Jan ( 120,000,000)
Feb ( 110,000,000)
Mar ( 220,000,000)
Apr ( 150,000,000)
May ( 170,000,000)
June ( 160,000,000)
July ( 350,000,000)
August ( 250,000,000)
Sep ( 150,000,000)
Oct ( 350,000,000)
Nov ( 250,000,000)
Dec ( 200,000,000)
Total ( 2,480,000,000)
Tax base (Norm 50%) ( 1,240,000,000)

Aisha Rania
Net income from PT Lautan Pahala ( 290,000,000) Final
Honorarium
36.000.000 x 5%
Rent income ( 120,000,000)
Insurance benefit (not a tax object)
Share profits from CV (not a tax object)
Lottery prize ( 13,333,333)
Lease of vehicle ( 25,000,000)
Cindy Bianca Primarita Puteri (2006519624)
Keisha Nuriel Ananda (2006519662)
Qonita Rahmasari (2006489615)
Salwaa Nabiilah Khairunnisa (2006519782)
 Description
( 12,000,000) FINAL ITA
( 31,000,000) PPh 21
( 1,800,000) PPh 21 Final
( 3,333,333) FINAL ITA
( 500,000) PPh 23
Total income ( 1,385,000,000)
PTKP (K/2) ( 67,500,000)
Taxable income ( 1,317,500,000)
ITA rate
5% x 50.000.000 ( 2,500,000)
15% x 200.000.000 ( 30,000,000)
25% x 250.000.000 ( 62,500,000)
30% x 817.500.000 ( 245,250,000)
income tax payable ( 340,250,000)
Tax credit:
PPh 23 ( 500,000)
PPh 25
Jan ( 10,000,000)
Feb ( 10,000,000)
Mar ( 10,000,000)
Apr ( 10,000,000)
May ( 10,000,000)
June ( 10,000,000)
July ( 10,000,000)
August ( 10,000,000)
Sep ( 10,000,000)
Oct ( 10,000,000)
Nov ( 10,000,000)
Dec ( 10,000,000)
Total ( 120,000,000)
TOTAL Tax credit ( 120,500,000)
ITA Less paid 2020 ( 219,750,000)