PPh Orang Pribadi (Update 2023) - 7. PPh Pasal 25

Summary

In this video, the presenter discusses the calculation of PPh Pasal 25, which involves determining taxable income by subtracting tax credits and dividing the result by 12. The explanation highlights the difference between regular and irregular income, emphasizing that regular income (such as salaries, dividends, and interest) is predictable and received consistently, while irregular income (like asset sales or interest from a paid-off loan) is not. The video provides insight into how adjustments must be made for income that is not expected to recur, ensuring accurate tax calculation.

Takeaways

• 😀 PPh Pasal 25 tax calculation involves subtracting tax credits from the tax due and dividing by 12 months.
• 😀 PPh terutang refers to the tax owed for the current year, and tax credits are deductions for taxes already paid.
• 😀 Regular income (teratur) includes sources like salary, dividends, and interest that are expected to recur.
• 😀 Irregular income (tidak teratur) refers to income that is not expected to recur, such as capital gains from asset sales or paid-off interest.
• 😀 Examples of regular income include wages, dividends, and yearly interest payments that are predictable.
• 😀 Examples of irregular income include capital gains from selling assets like cars or land, which are not expected annually.
• 😀 When calculating PPh Pasal 25, you must exclude irregular income from the tax calculation.
• 😀 The exclusion of irregular income ensures that the calculation reflects only predictable, ongoing sources of income.
• 😀 The tax calculation needs adjustments for income types that are non-recurring or unpredictable, like one-time capital gains.
• 😀 Understanding the difference between regular and irregular income is crucial for accurate tax reporting under PPh Pasal 25.
• 😀 The speaker encourages viewers to like, subscribe, and comment on the video for further insights and updates on tax matters.

Q & A

What is the main topic discussed in the video?

The main topic discussed in the video is the calculation of 'PPh Pasal 25', which is a type of tax paid in Indonesia, specifically related to income tax installments.

How is 'PPh Pasal 25' calculated?

PPh Pasal 25 is calculated by subtracting tax credits from the total tax due ('PPH terutang') and then dividing the result by 12.

What does 'PPH terutang' refer to?

'PPH terutang' refers to the tax due according to the SPT (annual tax report) filed for the current year.

What is meant by the term 'teratur' in the context of income tax calculation?

The term 'teratur' refers to income that is expected to be received regularly and predictably in the following year, such as salary, dividends, and interest.

Can you provide examples of income that is considered 'teratur'?

Examples of 'teratur' income include salary, dividends, and interest payments that are regularly paid, usually on an annual basis.

What is meant by 'tidak teratur' income?

'Tidak teratur' income refers to income that is irregular and not guaranteed to be received in the following year, such as income from the sale of assets or certain interest payments.

What are some examples of 'tidak teratur' income?

Examples of 'tidak teratur' income include income from the sale of assets, such as land or vehicles, and interest from loans that are paid off and no longer generate interest in the following year.

Why should 'tidak teratur' income be excluded from the calculation of PPh Pasal 25?

'Tidak teratur' income should be excluded because it is unpredictable and unlikely to recur in the following year, which makes it inappropriate for use in calculating regular income tax installments.

How does the payment of tax credits impact the PPh Pasal 25 calculation?

Tax credits reduce the total tax due ('PPH terutang'). This means that the amount of tax to be divided by 12 for monthly installments is lower after applying the tax credits.

What is the importance of understanding whether income is 'teratur' or 'tidak teratur' in the PPh Pasal 25 calculation?

Understanding whether income is 'teratur' or 'tidak teratur' is crucial for accurately calculating tax installments, as only regular (teratur) income should be included in the calculation, ensuring that the tax paid is appropriate and manageable throughout the year.