PPh Orang Pribadi (Update 2023) - 4. Tarif Pajak PPh OP

Summary

This video explains Indonesia's progressive income tax system under the HPP Law, focusing on the updated tax brackets and rates. It breaks down how the tax is calculated across multiple income levels, from 0 to 60 million (5%) to above 5 billion (35%). Through clear examples, the speaker demonstrates how taxes are calculated in a step-by-step manner, emphasizing that tax is applied incrementally based on each bracket. The explanation provides a useful guide to understanding how taxpayers are taxed according to their income under the new law.

Takeaways

• 😀 The new income tax system (PPH) follows a progressive tax structure under the HPP law.
• 😀 The tax brackets for income range from 0 to 5 billion, with rates increasing as income rises.
• 😀 The first tax bracket (0-60 million) is taxed at 5%, the second (60 million-250 million) at 15%, and so on.
• 😀 Income between 250 million and 500 million is taxed at 25%, while income between 500 million and 5 billion is taxed at 30%.
• 😀 Income above 5 billion is taxed at the highest rate of 35%.
• 😀 The tax system is progressive, meaning that different portions of income are taxed at different rates based on the brackets.
• 😀 The script includes detailed examples showing how to calculate tax for various income levels.
• 😀 For example, a person earning 100 million would pay 5% on the first 60 million and 15% on the remaining 40 million.
• 😀 For 350 million income, the tax would be calculated across all applicable brackets, resulting in a total of 56.5 million in tax.
• 😀 A person with an income of 6 billion would pay a total of 1.794 billion in taxes after applying the progressive rates for each bracket.
• 😀 The video also explains that taxes are calculated incrementally, with each portion of income taxed at the corresponding bracket rate.

Q & A

What are the new tax brackets under the HPP Law?

The new tax brackets are as follows: 0-60 million IDR is taxed at 5%, 60 million to 250 million IDR is taxed at 15%, 250 million to 500 million IDR is taxed at 25%, 500 million to 5 billion IDR is taxed at 30%, and income above 5 billion IDR is taxed at 35%.

How does the progressive tax system work in the HPP Law?

The progressive tax system means that the tax rate is applied progressively across different income portions. You don’t apply the highest tax rate to the entire income; instead, you apply the respective tax rate to each portion of income based on the applicable tax bracket.

Can you explain how to calculate tax for someone with an income of 100 million IDR?

For an income of 100 million IDR, the first 60 million IDR is taxed at 5%, which equals 3 million IDR. The remaining 40 million IDR is taxed at 15%, which equals 6 million IDR. The total tax is 3 million IDR + 6 million IDR = 9 million IDR.

What is the tax calculation for someone earning 350 million IDR?

For an income of 350 million IDR, the first 60 million IDR is taxed at 5%, which equals 3 million IDR. The next 190 million IDR (from 60 million to 250 million) is taxed at 15%, equaling 28.5 million IDR. The remaining 100 million IDR (from 250 million to 350 million) is taxed at 25%, which equals 25 million IDR. The total tax is 3 million IDR + 28.5 million IDR + 25 million IDR = 56.5 million IDR.

How is tax calculated for someone earning 1 billion IDR?

For an income of 1 billion IDR, the first 60 million IDR is taxed at 5%, the next 150 million IDR is taxed at 15%, and the remaining 500 million IDR is taxed at 30%. The total tax is the sum of each part: 3 million IDR + 22.5 million IDR + 150 million IDR = 175.5 million IDR.

What happens when an income exceeds 5 billion IDR?

When an income exceeds 5 billion IDR, the portion above 5 billion IDR is taxed at 35%. This is the highest tax rate in the current progressive tax system.

How is tax calculated for an income of 6 billion IDR?

For an income of 6 billion IDR, the tax is calculated in stages: 5% on the first 60 million IDR, 15% on the next 190 million IDR, 25% on the next 250 million IDR, 30% on the next 4.5 billion IDR, and 35% on the remaining 1 billion IDR. The total tax is 3 million IDR + 28.5 million IDR + 62.5 million IDR + 1.35 billion IDR + 350 million IDR = 1.794 billion IDR.

Is it necessary to calculate tax for each segment of income, or can you apply a single rate to the whole amount?

You cannot apply a single rate to the whole income. The tax is calculated for each segment of income based on which tax bracket it falls into, with each segment taxed at the respective rate.

Why is it important to understand how to calculate tax progressively in Indonesia?

Understanding how progressive tax works helps ensure that individuals are aware of how much tax they will owe based on their income level. It also allows for proper planning and tax compliance to avoid over- or under-payment.

What resources are available to help understand this new tax calculation method?

Resources like official tax guides, online calculators, and tax consultants are available to help individuals understand the new tax calculation method and ensure compliance with the updated HPP Law.