Menghitung Pajak Penghasilan Berdasarkan UU Nomor 7 Tahun 2021 (Part 1)

Summary

In this video, Hela In Firmansyah explains how to calculate income tax (PPH) for individual taxpayers based on Law No. 7 of 2021. The key concepts covered include total income, non-taxable income (PTKP), taxable income (PKP), and the tax rates. He outlines the four fundamental steps: calculating total income, applying PTKP exemptions based on marital and dependent statuses, determining taxable income, and applying the appropriate tax rates, which are categorized into five brackets. The video provides a clear and concise overview of the process, offering valuable insights into personal income tax calculation.

Takeaways

• 😀 The video discusses how to calculate personal income tax (PPH) for individuals based on Law No. 7 of 2021 on tax regulation harmonization.
• 😀 Key concept 1: Total income – Calculate the total income of the taxpayer for the year to determine the basis for tax calculation.
• 😀 Key concept 2: PTKP (Non-Taxable Income) – Some portion of the taxpayer's income is exempt from tax, depending on marital status and dependents.
• 😀 Key concept 3: PKP (Taxable Income) – This is the income after subtracting the non-taxable portion (PTKP) from the total income.
• 😀 Key concept 4: Tax rates – The tax rates are divided into five tiers according to Law No. 7 of 2021, which replaced Law No. 36 of 2008.
• 😀 PTKP includes specific amounts based on individual taxpayer status, such as whether they are single or married, and how many children or dependents they have.
• 😀 Understanding the correct amount of non-taxable income is essential in reducing the taxable income and consequently, the tax liability.
• 😀 The new law (Law No. 7 of 2021) aims to harmonize the tax rules and replace the previous Law No. 36 of 2008.
• 😀 The tax calculation process is systematic, requiring an accurate breakdown of income, exemptions, and applicable tax rates.
• 😀 The video aims to make the process of calculating personal income tax clearer and easier to understand, particularly for individual taxpayers in Indonesia.

Q & A

What is the main topic of the video?

The main topic of the video is how to calculate Personal Income Tax (PPh) for individuals based on Indonesian Law No. 7 of 2021, which harmonizes tax regulations.

What are the four basic concepts needed to understand when calculating PPh for individuals?

The four basic concepts are: 1) Total income, 2) PTKP (non-taxable income), 3) PKP (taxable income), and 4) Tax rates.

What does 'total income' refer to in the context of PPh calculation?

Total income refers to the sum of an individual's earnings or taxable income over the course of a year, which is the basis for calculating their tax liability.

What is PTKP and how does it relate to the calculation of PPh?

PTKP stands for 'Penghasilan Tidak Kena Pajak' (non-taxable income). It is a portion of an individual's income that is exempt from taxation. The amount of PTKP depends on the taxpayer's status, such as whether they are single, married, or have dependents.

How is PKP different from total income?

PKP (Penghasilan Kena Pajak) refers to taxable income, which is calculated by subtracting PTKP (non-taxable income) from total income. PKP is the amount that is subject to tax.

What is the importance of understanding tax rates in PPh calculation?

Understanding tax rates is crucial because these rates are applied to the taxable income (PKP) to determine the final tax liability. The rates are defined by Law No. 7 of 2021 and are progressive in nature.

How are tax rates structured according to Law No. 7 of 2021?

Tax rates are divided into five layers according to Law No. 7 of 2021, which means that the tax rate increases as the taxable income (PKP) rises.

What is the significance of Law No. 7 of 2021 in the context of PPh calculation?

Law No. 7 of 2021 harmonizes the tax regulations and replaces the previous Law No. 36 of 2008. It affects how PPh for individuals is calculated, including adjustments in non-taxable income and tax rates.

What happens if an individual’s total income exceeds the PTKP limit?

If an individual's total income exceeds the PTKP limit, the excess amount becomes taxable, and they will be required to pay tax based on the applicable PKP and the progressive tax rates.

Why is it important for taxpayers to understand the concept of PKP?

Understanding PKP is important because it directly determines the amount of income that will be taxed. Only the income exceeding the PTKP is subject to tax, and this taxable amount is crucial for calculating the tax liability.