Menghitung Pajak Penghasilan - PPh

Summary

In this educational video, Dewi Nur explains how to calculate income tax (pajak penghasilan) in Indonesia. The lesson covers key concepts such as taxable income, non-taxable income (PTKP), deductions for job expenses and pension contributions, and the different tax rates for individuals and businesses. Through practical examples, viewers learn step-by-step how to calculate taxes based on gross income, PTKP, and applicable tax rates. The video also touches on other tax-related topics and provides helpful tips for understanding the role of taxes in economic development.

Takeaways

• 😀 Income tax is a tax levied on earnings such as salary, honorariums, and other income received by individuals and businesses.
• 😀 Individuals who earn income in Indonesia, both citizens (WNI) and foreigners, are subject to income tax.
• 😀 Inheritance income, such as from rental properties, may also be taxed if it generates income for the heirs.
• 😀 Businesses operating in Indonesia or earning income from Indonesia are required to pay income tax based on their revenue.
• 😀 A permanent establishment in Indonesia, like an office or factory, that generates income is subject to income tax.
• 😀 Taxable income (PKP) includes wages, royalties, business profits, and other income that can be used for consumption or wealth accumulation.
• 😀 Tax exemptions (PTKP) are allowed for individuals, with specific amounts allocated for taxpayers, spouses, and dependents.
• 😀 Example of PTKP: A married taxpayer with one child is eligible for a PTKP of IDR 63,603,133.
• 😀 The tax rate varies based on the taxable income, with the first IDR 50 million taxed at 5%, and higher brackets applying to greater incomes.
• 😀 In the provided example of Tuan Raka, income tax was calculated by determining the net annual income, applying deductions, and using the applicable tax rate to calculate the payable amount.

Q & A

What is income tax and who is required to pay it?

Income tax is a tax levied on earnings such as salaries, wages, honorariums, and other forms of income. Individuals and entities who earn income, including Indonesian residents (WNI) and foreigners who earn income in Indonesia, are required to pay income tax. This also includes companies operating within Indonesia and those that receive income from activities in Indonesia.

What is meant by 'subject to tax' in relation to income tax?

A 'subject to tax' refers to the individuals or entities who are required to pay income tax. This can include personal individuals (residents or non-residents), inherited estates, and business entities, whether domestic or foreign.

How is taxable income calculated for individuals?

Taxable income for individuals is calculated by subtracting non-taxable income (PTKP) from their total gross income. PTKP represents the portion of income that is exempt from tax, based on personal circumstances such as marital status and dependents.

What is PTKP and how is it determined?

PTKP (Penghasilan Tidak Kena Pajak) refers to the portion of an individual's income that is not subject to taxation. For individuals, PTKP is determined based on factors like marital status, number of dependents, and specific deductions. For example, an individual’s PTKP is IDR 54,000,000, with additional amounts for a spouse and children.

What are the tax rates for individual income tax in Indonesia?

The individual income tax rates in Indonesia are as follows: 5% for taxable income up to IDR 50,000,000, 15% for income between IDR 50,000,000 and IDR 250,000,000, 25% for income between IDR 250,000,000 and IDR 500,000,000, and 30% for income above IDR 500,000,000.

How do you calculate the tax due if your income falls within multiple tax brackets?

To calculate the tax due when income falls within multiple tax brackets, you apply the relevant rate to each portion of the income that falls within that bracket. For example, if you earn IDR 300,000,000, the first IDR 50,000,000 is taxed at 5%, the next IDR 200,000,000 is taxed at 15%, and the remaining IDR 50,000,000 is taxed at 25%. Then, sum these amounts to determine the total tax due.

What are the allowable deductions for individual taxpayers?

Allowable deductions for individual taxpayers include 'biaya jabatan' (job expenses) and 'biaya pensiun' (pension expenses). Job expenses are capped at IDR 500,000 per month, while pension contributions are capped at IDR 200,000 per month.

What is the difference between taxable income and non-taxable income?

Taxable income (PKP) refers to the portion of a taxpayer's income that is subject to tax, after deductions for non-taxable income (PTKP) and allowable expenses. Non-taxable income (PTKP) refers to the amount of income that is exempt from tax, based on personal exemptions like marital status and dependents.

What is the calculation method for income tax for a married individual with dependents?

For a married individual with dependents, the calculation method first considers the PTKP based on the individual's and spouse’s income. The taxable income is calculated by subtracting the PTKP from the total income, and the tax is then calculated according to the applicable tax rates, using the method outlined for multiple tax brackets.

What is the process of calculating income tax for a business entity in Indonesia?

For a business entity, income tax is calculated on the entity's gross income. However, for small businesses with gross income below IDR 4.8 billion, a reduced tax rate of 1% applies. Tax rates for larger entities are higher, and various deductions or adjustments may apply depending on the business structure.