Income Tax

Article 21
(PPh 21)
Material Discussion :

• Understanding Tax
• Understanding Tax Income Article 21 ( PPh Ps 21)
• Who subject or must Tax Income Article 21 ( PPh Ps 21)
• Policy Tax Income Article 21 ( PPh Ps 21)
• Who Cutter Tax Income Article 21 ( PPh Ps 21)
• Withheld income _ in Tax Income Article 21 ( PPh Ps 21)
 DEFINITION OF TAX
Based on UU KUP No. 28 of 2007 Article 1 Paragraph 1, Taxes is
contribution must to the state owed by private persons or body in nature
force under the law, with No get reward in a manner directly used _ For
state needs _ profusely prosperity people .

Tax is source used state revenue For finance interest general which
eventually also includes interest personal individual like interest
people , Education, welfare people , prosperity the people and so on . So
that tax is one _ tool For reach country goals .
Understanding Tax According to
Experts.
Understanding tax According to Leroy Beaulieu:
Tax is help , fine in a manner direct nor not imposed by force _ public from resident or
from goods , for close shopping government .

Understanding Tax according to Rifhi Siddiq :

Tax is forced fees _ government a deep country period certain to must tax which is
mandatory and must paid obligatory _ tax to state and form reply his services No direct
Understanding Tax according to PJA Adriani :
Tax is dues public to the state (which can forced ) owed by the obligatory pay for it according
to regulations common law (UU) with No get performance back direct _ can designated and
for what purpose is For finance expenses general in touch state duty to organize government .

Understanding Tax according to Prof. Dr. H. Rochmat Soemitro , S.H.:

Tax is dues people to the state treasury based on the law (which can forced ) with No get
service lead ( Cons achievement ) is direct can shown and used For pay expenditure
general .
Understanding Tax Income Article 21 ( PPh Ps 21)
Based on Regulation Director General Tax No.
PER-32/PJ/2015, PPh 21 is tax on income form salaries ,
honorarium wages , benefits and payments other with name
and in form whatever in connection with work or positions ,
services , and activities carried out by private persons as subject
tax domestic .
subject or Must Tax PPh Ps 21
subject Must Tax income tax Article 21 according Regulation Director General
Tax No. PER-23/PJ/205 Article 3.
1. Employee
2. Recipient Money severance , pension , or Money benefit pension , benefits day old , incl expert his heir .
3. No Employee
a) Must tax received _ income in connection with gift services , including :
• Experts who do work free , which consists from lawyers , accountants , architects , doctors ,
consultants , notaries , appraisers and actuaries .
• Player music , presenter , singer , comedian , movie star , star soap operas , stars advertisements ,
directors , film crews , models , models / mannequins , performers , dancers , sculptors , painters and
artists other .
• sportsman .
• Advisors , teachers , trainers , speakers , extension workers , and moderators.
• Author , researcher , and translator .
• giver service in all field including Engineering, computers and systems its applications ,
telecommunications , electronics , photography , economics , and social as well as giver service to
something committee .
• Officer peddler goods trade .
• Officer service outside insurance .
• Distributor of multi level marketing or direct selling companies and activities the like .
b) Must Received tax _ income in connection with his participation in something
activities , including :
• Participant race in all fields , like race sport , art , agility , science knowledge ,
technology , and competition other .
• Participant meeting , conference , session , assembly , or visit work .
• Participant or member in something committee as organizer activity certain .
• Education and training participants .
• Participant activity other .
c) Member of the board of commissioners or supervisory board No concurrently as
Employee Stay with the same company .
d) Ex employee .
Which is not including Must Tax income tax Article 21, including :
1. Official Representative Diplomacy and Consulates or other officials of Foreign Countries
and seconded persons to those who work on and are located live With them , with
condition No Indonesian citizen and not in Indonesia accept or obtain other outside
income position or his job and the State concerned _ give treatment lead back .
2. Official representative organization international meant in Article 3 paragraph 1 letter c
of the Tax Law Income , which has stipulated by the Minister of Finance , with condition
No Indonesian citizen and not operate business or activity or another job for obtain
income from Indonesia.
Government Policy Regarding
Income Tax Article 21
Latest PTKP rates during a year For calculation income tax Article 21 based on Regulation
of the Minister of Finance no. 122/PMK010/2015 and Regulations Directorate General Tax
No. PER-32/PJ/2015 is as following :

a) Rp. 36.000.000,- for self Must Taxes of individuals and wives whose income merged
with income husband .
b) Rp. 3,000,000,- additional For Must Marriage tax . _
c) Rs. 3.000.000,- additional for each member family blood and family menda in line
descent straight as well as child lift that becomes dependants fully , at most 3 people for
each family .
Income No hit Latest Tax (PTKP) Per Month For calculation income tax The latest Article 21 as
intended _ Article 10 paragraph 2 letter c is as following :

• Rp. 3.000.000,- for self must personal tax . _

• Rp. 250.000,- additional For must married tax , and ;
• Rs. 250.000,- additional for each member family blood and family menda in line descent straight or
child lift , which becomes dependants fully , at most 3 for each family .
Based on Regulation of the Minister of Finance of the Republic of Indonesia No. 152/PMK.010/2015
concerning Determination of Income Share In relation with Work from Employee No Still Others who don't
worn Cutting Tax Income :

Less income _ from Rp. 300,000,-/ day No imposed cutting tax income .
Provision income No hit tax That No apply in thing :
• Income gross meant the amount exceed Rp. 3,000,000,-/ month
• Income meant paid in a manner monthly .

The provisions in articles 1 and 2 No apply above :

Income in the form of an honorarium.
Commission paid _ to peddler goods and staff service outside insurance .
Income hit Tax (PKP) PPh Article 21
Income hit Tax income tax Article 21 for must tax receiver income different .
Depends of employment status ( employee fixed , employee No still or No employee .)

Basis of Imposition Tax (DPP) PPh Article 21 or cutting income tax Article 21 is from income hit tax from must tax recipient income .

VAT rate Article 21.

The PPh 21 rate is cut from amount Income hit Rounded taxes _ to lower to thousand full . Following This is rates The latest PPh 21
for must Taxpayers who have NPWP and are obligated no taxes _ have NPWP:
• PPh 21 rate for must Taxes that have NPWP
PPh 21 rates are explained in Article 17 paragraph 1 letter a of the Regulations Director General Tax Number PER-32/PJ/2015.
The following PPh 21 rates This applies to Mandatory Own taxes _ Number tree Must Tax (NPWP):
 Must Tax with income annual until with Rp. 50.000.000,- is 5%
 Must Tax with income annual above Rp . 50,000,000 – Rp. 250,000,000 is 15%
 Must Tax with income annual above Rp . 250,000,000 – Rp. 500,000,000 is 25%
 Must Tax with income annual above Rp. 500,000,000, - is 30%.
PPh 21 rate for recipient no income _ have an NPWP, including :
• For recipient no income _ have NPWP, imposed cutting income tax Article 21 with
rates more 20% higher than applied rates _ to must taxes that have NPWP.
• Amount income tax Article 21 as referred to in paragraph 1 only apply For cutting
income tax Article 21 which is not final.
• In matter employee still or recipient pension periodically as recipient deducted
income _ _ _ income tax Article 21 with more rates _ tall as referred to in paragraph 1
to register self For get NPWP in year relevant calendar . _
Income deducted from PPh _ Article 21, including :
• Earned income _ from employees
• Earned income _ of severance/pension recipients
• Income received from non-employees
• Income obtained/received from members of the board of commissioners
• Income earned from former employees
• Income earned from activity participants
Entitled and obligated parties _ do cutting No employee but
treasurer government or company .

Inside _ A company , cutting tax the done by section

authorized finance _ on payment salaries , wages ,
honorarium, benefits and payments other .
That's all
And
Thank you