Aritmatika Sosial - 5 Tipe Soal Tentang Pajak | Pajak PPH dan PPN (Part 01)

Summary

In this educational video, Ucu Abdul Rivai explains the basics of two types of taxes in Indonesia: Pajak PPH (Income Tax) and Pajak PPN (Value Added Tax). He describes how Pajak PPH relates to an individual's income and how to calculate the taxable amount, while Pajak PPN is tied to the consumption of goods and services. The video includes examples on calculating tax for both income and consumption, emphasizing the importance of understanding gross income, taxable income, and tax rates. The lesson also highlights key formulas and practical steps for tax calculation, making it easier for viewers to grasp these concepts.

Takeaways

• 😀 PPH (Income Tax) is a tax on an individual's income or salary, while PPN (Value Added Tax) is applied to the consumption of goods and services.
• 😀 PPH is deducted from an individual's gross income, reducing the overall salary, whereas PPN increases the price of goods by adding tax to the original price.
• 😀 To calculate PPH, use the formula: Tax = Tax Percentage × Gross Income. The taxable income is the gross income minus any non-taxable portions.
• 😀 PPN is calculated as: Tax = Tax Percentage × Price Before Tax. It adds to the price of a good or service when consumed.
• 😀 For PPH, if you know the gross income and the taxable income, you can find the income tax by applying the percentage to the taxable income.
• 😀 When calculating PPN, the tax increases the price of a product, meaning the consumer pays more after tax.
• 😀 In the first example, Pak Yono's taxable income is 4,500,000 IDR after deducting the non-taxable portion, and the income tax at 5% is 225,000 IDR.
• 😀 In the second example, the goal was to find the gross income (GK) when the net income (GB) and tax rate were given. The gross income was found to be 2,600,000 IDR.
• 😀 For PPN, the formula for the price after tax is: Price After Tax = Price Before Tax + Tax, with the tax being calculated based on the price before tax.
• 😀 Understanding the difference between PPH and PPN is crucial for managing personal income and understanding the pricing of goods and services in a tax system.

Q & A

What are the two types of taxes discussed in the video?

The two types of taxes discussed are Income Tax (PPH) and Value Added Tax (PPN).

How is the Income Tax (PPH) related to an individual's earnings?

Income Tax (PPH) is related to an individual's salary or income, where the tax is deducted based on the taxable income after subtracting any non-taxable income.

What is the main difference between Income Tax (PPH) and Value Added Tax (PPN)?

Income Tax (PPH) affects an individual's earnings, while Value Added Tax (PPN) is related to the consumption of goods and services, applied to the buyer or consumer.

How do you calculate taxable income for PPH?

To calculate taxable income for PPH, you subtract non-taxable income from the total gross salary. The remaining amount is the taxable income.

What does the formula for calculating PPH tax involve?

The formula for calculating PPH tax involves multiplying the tax percentage by the taxable income (gross salary minus non-taxable income).

How is the PPN calculated in relation to the price of a product?

PPN is calculated by adding the tax to the base price of a product, where the tax percentage is applied to the original price of the item.

What happens to the value of a product after PPN is applied?

The value of the product increases after PPN is applied because the tax is added to the original price of the product.

How do you calculate the net salary after tax for PPH?

To calculate the net salary after tax for PPH, subtract the calculated tax from the gross salary or taxable income.

In the example of Pak Yono, how do you calculate the tax he has to pay?

For Pak Yono, the taxable income is the gross salary minus the non-taxable income. Then, the tax is calculated by applying the tax percentage (5%) to the taxable income of 4,500,000.

What was the net salary of the employee in the second example, and how do you calculate the gross salary?

In the second example, the net salary is 2,444,444. To calculate the gross salary, the relationship between net salary, tax percentage, and the gross salary formula is used. After solving the equation, the gross salary is found to be 2,600,000.