Cara Menghitung dan Melaporkan PPh 21 Di Dalam Core Tax

Summary

In this tutorial, the speaker demonstrates how to calculate PPh Pasal 21 (income tax) for monthly salary payments using the Cortex platform. The process includes navigating through the platform's interface to select the appropriate options, inputting personal and tax information such as NPWP, PTKP status, and salary, and calculating the corresponding tax deductions. The speaker emphasizes the simplicity of the process and provides detailed steps for handling the tax calculation, including setting the status, selecting the correct tax object, and finalizing the submission. The tutorial is aimed at helping users easily understand and manage their tax filings.

Takeaways

• 😀 Log in to the Cortex platform and access the E-Bupot tab to begin the tax calculation process.
• 😀 Choose the 'Bukti Pemotongan Bulanan Pegawai Tetap' option to calculate PPh Pasal 21 for permanent employees.
• 😀 If the page doesn't load properly, refresh it until the 'Create E-Bupot MP' button appears.
• 😀 Select the correct tax period (e.g., January 2025) before starting the calculation process.
• 😀 Indicate whether the employee is an expatriate or not. Select 'No' for non-expatriates.
• 😀 Enter the employee’s NPWP number, which will automatically pull their personal details such as name, address, and nationality.
• 😀 Choose the appropriate PTKP (Taxpayer’s Income Tax Status), for example, 'K3' for married with three children.
• 😀 Input the employee’s position (e.g., 'Staff') to further customize the tax calculation.
• 😀 Generally, select 'Without Facility' for tax benefits unless specific tax exemptions apply.
• 😀 Choose 'Penghasilan yang diterima atau diperoleh pegawai tetap' (Income received by permanent employees) as the tax object.
• 😀 After entering the salary amount (e.g., Rp 8,500,000), the system will automatically calculate the tax rate and PPh deduction.

Q & A

What is the purpose of using Cortex in the video?

Cortex is used to simulate the process of calculating and generating PPh Pasal 21, which is the income tax for permanent employees in Indonesia. The system helps calculate the tax based on various employee details and generates the necessary tax slips.

What does 'K3' refer to in the context of PTKP status?

'K3' refers to the marital status and family conditions of an employee. It stands for 'married with three children,' which affects the income tax rate based on the number of dependents.

What should you do if the Cortex page doesn't load correctly?

If the Cortex page doesn't load properly, you should refresh the page to ensure that all options and forms appear correctly.

How is the NPWP used in the Cortex system?

The NPWP (Taxpayer Identification Number) is entered into the system. Once entered, the system automatically retrieves the employee's details, such as name, address, and passport number, to complete the tax calculation.

What are the possible tax facilities that can be selected in the Cortex system?

There are three possible tax facilities: 'Others,' 'PPH Ditanggung Pemerintah (Tax Paid by the Government),' and 'Without Facility.' Typically, 'Without Facility' is chosen for most cases.

What is the significance of selecting the correct 'Masa Pajak' (tax period) in the Cortex system?

Selecting the correct 'Masa Pajak' (tax period) ensures that the tax calculations are accurate for the specified time frame. For example, choosing January 2025 will calculate tax for that specific month.

What is the impact of the 'Status PTKP' on the tax calculation?

The 'Status PTKP' determines the tax bracket for an employee based on their family situation, such as marital status and number of children. For example, a 'K3' status (married with three children) will result in a different tax rate than a single employee.

How is the employee's salary entered into the Cortex system for tax calculation?

The employee's monthly salary is manually entered into the system. For example, an amount like Rp 8,500,000 is entered, and the system will use this to calculate the appropriate tax deductions.

What does the system do after entering the employee's salary and details?

After entering the salary and details, the system automatically calculates the applicable tax rate, and the tax to be deducted (e.g., 1% for a 'K3' status) is displayed. It also fills in the tax account code automatically.

What should you do after reviewing the tax details in the Cortex system?

After reviewing the tax details, you can either save the form as a draft or submit it for official use. The system will generate the necessary eBupot (tax slip) for submission.