Name : Brian Firdaus Akhirullah Sukoharsono

Class : FA
NIM : 225020307111030

TAXATATION
1.  PPh 21 and PPh 26 are applied to different tax subjects. PPh article 21 is withholding on income
paid to individuals in connection with work, position, services, and domestic activities, The
definition of Income Tax Article 21 is taken based on the Director General of Taxes Number
PER-32/PJ/2015. While PPh 26 is a tax on foreign tax subjects who earn income from Indonesia.
For PPh 26 regulated in PPh Article 26 of Law Number 36 Year 2008.
2. - Employers are required to withhold PPh 21 from the salaries payable to their employees and
pay the tax to the State Treasury on their behalf. The same withholding tax is applicable to other
payments to nonemployee individuals. Resident individual taxpayers without an NPWP are
subject to a surcharge of 20% in addition to the standard withholding tax.- Permanent employees
and periodic pension recipients
- Resident taxpayers, organisations and representatives of foreign companies are required to
withhold tax at a rate of 20% from the following payments to nonresidents: a. On gross
amounts : a. 1. Dividends;
2. Interest, including premiums, discounts and guarantee fees;
3. Royalties, rents and payments for the use of assets;
4. Fees for services, work, and activities;
5. Prizes and awards;
6. Pensions and any other periodic payments;
7. Swap premiums and other hedging transactions;
8. Gains from debt write-offs;
9. After-tax profits of a branch or PE.

b. On Estimated Net Income (ENI),

3. - Temporary employees / casual workers

- Members of the supervisory board / board of commissioners who do not serve as permanent
employees
-Pension program participants are employees who withdraw pension funds
- As well as other recipients of irregular rewards
4. 1. Tax Imposition Basis (DPP) for total income that exceeds IDR 450,000 a day, which applies to
non-permanent employees or freelance workers who receive daily wages, weekly wages, weekly
 wages or piece wages, as long as the cumulative income received in 1 calendar month exceeds
IDR 4.500.000,-.
2.Basic Tax Imposition (DPP) of 50% of total gross income that applies to non-employees as
stipulated in Regulation of the Director General of Taxes No. PER 32/PJ/2015 Article 3 letter c
which accepts non-gradational imbalances.

3.Tax Imposition Basis (DPP) for the amount of gross income that applies to income recipients
other than the income recipients above.

4.The Basis for Imposition of Taxes (DPP) and Withholding Income Tax Article 26 is the total
gross income.

5. a. True
b. False
c. True
d. True
6. a. Rp50.000.000 x 5% = Rp2.500.000
Nett amount of prizes = Rp 50.000.000 – Rp 2.500.000
= Rp 47.500.000
b. - The first place
Rp 50.000.000 x 5% = Rp 2.500.000
Rp 50.000.000 x 15% = Rp 7.500.000 +
= Rp 10.000.000
Nett amount of prizes = Rp 100.000.000 – Rp. 10.000.000
= Rp 90.000.000
-The Second Place
Rp. Rp50.000.000 x 5% = Rp2.500.000
Nett amount of prizes = Rp 50.000.000 – Rp 2.500.000
= Rp 47.500.000
Prizes obtained from activities and awards will be subject to income tax (“PPh”)
7. a. The withholding party will be the company of PT Garuda Indonesia
b. 1. Registering with the tax office as a withholding agent for PPh 21
2. Calculating the amount of PPh 21 to be withheld from Santi’s monthly salary based on
his taxable income and the applicable tax rate.
3. Withholding the calculated amount of PPh 21 from Santi’s monthly salary on the 25th
of each month.
 4. Issuing a tax slip (SPT Masa PPh 21) to Santi every month, which shows the amount
of PPh 21 withheld and other relevant information.
5. Remitting the withheld PPh 21 to the tax office no later than the 15th day of the
following month.

c. The 15th day of the following month.

8. Based on article 20 Number (1) PER-16/PJ/2016 , for recipients of income who do not have an
NPWP, Article 21 withholding income tax is subject to a higher rate of 20% than the rate applied
to taxpayers who already have an NPWP.