PPh Orang Pribadi (Update 2023) - 14. Panduan Pengisian SPT 1770 (Status PH/MT)

Summary

This video tutorial provides a step-by-step explanation of calculating the annual income tax (PPh) for individual taxpayers, focusing on adjustments for both husband and wife. The presenter walks through the corrections made to previous calculations, including adjustments to income and tax deductions. Key elements covered include the tax rates, the process of dividing the tax burden between spouses, and specific income sources such as foreign income. The tutorial aims to clarify common mistakes and guide viewers through the correct procedures, offering useful insights into filing tax returns.

Takeaways

• 😀 The script discusses the process of filing an SPT (annual tax return) for individual income tax (PPh) in Indonesia, focusing on a married couple's situation.
• 😀 It emphasizes adjustments to previously entered data, particularly the PPh 23 tax that needs to be revised in the calculation.
• 😀 The script explains the need to update income figures, such as changing a previously entered amount of 150 million to 30 million, due to an earlier error.
• 😀 It highlights the importance of adjusting the total income of the taxpayer and ensuring consistency between different forms, including the main form and attachments.
• 😀 The calculation process involves the total income of the husband and wife from various sources, such as business income and foreign earnings.
• 😀 Specific steps to calculate the husband's and wife's tax obligations are shown, including applying different tax rates on varying income brackets.
• 😀 A detailed explanation is provided on how to divide the tax responsibility between the husband and wife based on their proportional income.
• 😀 The script demonstrates how tax liabilities are calculated using various income sources, such as a business, freelance work, and other income from abroad.
• 😀 Key steps include adjusting previously entered amounts, ensuring the tax calculations are accurate, and understanding the tax rates applicable to different income amounts.
• 😀 The script concludes with a reminder to viewers to like, subscribe, and comment on the video, as well as a note that the information shared should be helpful for those filing their taxes.

Q & A

What is the main topic of the video script?

The main topic of the video is about Personal Income Tax (PPh) in Indonesia, specifically regarding the SPT (Annual Tax Return) and the calculations for PPh Pasal 23 for individuals with different status, such as married or single.

What correction is made in the script regarding PPh Pasal 23?

The script corrects an earlier mistake in the calculation of PPh Pasal 23. Initially, the amount was set at 150 million, but it should be 30 million, as the error in the input was identified and fixed.

Why does the script mention revising the numbers in the SPT form?

The numbers in the SPT form are revised to reflect the corrected PPh Pasal 23 value, adjusting the total income and tax amounts accurately. The revision ensures the tax calculations match the correct income figures.

What role do the husband and wife play in the income and tax calculations?

The script explains how the income from both the husband and wife is considered when calculating the total tax liability. Their combined income is used to determine the applicable tax rates and the individual portions each will contribute to the tax burden.

How is the income from both the husband and wife treated in the calculation?

The total income from both the husband (20 million from business) and the wife (250 million from work and 200 million from overseas income) is summed up, and the corresponding tax is calculated based on their combined income.

What are the specific tax rates mentioned in the script?

The script mentions different tax rates for different income ranges: 15% on 160 million, 20% on 250 million, and other applicable rates depending on the income portion being calculated.

How does the script calculate the PPh amount for each individual?

The PPh amounts for each individual (husband and wife) are calculated by applying the relevant tax rates to their respective portions of income. This involves multiplying the income figures by the applicable percentage rates, such as 15% for a portion of income and 20% for another.

What does the script explain about the splitting of the tax burden?

The tax burden is divided between the husband and wife according to their respective income shares. This proportionate division ensures that each contributes a fair amount to the total tax liability.

What happens after the income and tax calculations are completed?

Once the income and tax calculations are completed, the script explains that the numbers are finalized, and any tax liabilities or obligations are shown on the form. This process involves updating the figures in the SPT and ensuring that the correct amounts are reported.

What is the final takeaway from the script?

The final takeaway from the script is a reminder to viewers to verify their tax calculations and submit their correct SPT forms. The video emphasizes the importance of accurate tax reporting and encourages viewers to like, subscribe, and comment for more information.