Cara Perhitungan PPH 21

>Hello Sohib EditorOnline! Are you familiar with PPH 21? It stands for Pajak Penghasilan Pasal 21, a tax on personal income in Indonesia. This article aims to provide you with a comprehensive guide on how to calculate PPH 21. We’ll cover the basics and go into detail on the different aspects of this tax. So, grab a cup of coffee and let’s dive in!

What is PPH 21?

PPH 21 is a tax on personal income in Indonesia. It is paid by individuals who earn a certain amount of income every month. PPH 21 is a progressive tax, which means that the more you earn, the higher the percentage of tax you will pay.

Who has to pay PPH 21?

Anyone who earns a certain amount of income every month is required to pay PPH 21. This includes employees, freelancers, and business owners. However, there are some exemptions to this rule, such as foreign workers who have a Taxpayer Identification Number (NPWP) in their home country.

How is PPH 21 calculated?

PPH 21 is calculated based on the taxpayer’s monthly income, minus any deductions that they are entitled to. The formula for calculating PPH 21 is as follows:

For example, if your monthly income is Rp 10 million, your tax rate would be 5%, and your tax deduction would be Rp 0. Therefore, your PPH 21 payment would be Rp 500,000 (Rp 10 million x 0.05).

Understanding Tax Deductions

What are tax deductions?

Tax deductions are expenses that can be deducted from your monthly income before calculating PPH 21. This is to ensure that you are only taxed on your net income (income after deductions). The Indonesian government has defined a list of tax deductions that you can claim on your PPH 21.

What are the types of tax deductions?

There are several types of tax deductions that you can claim on your PPH 21:

• Personal deductions
• Dependent deductions
• Married deductions
• Social security deductions
• Health insurance deductions
• Life insurance deductions

How do I calculate my tax deductions?

The amount of tax deductions that you can claim depends on your personal circumstances. For example, if you are married, you can claim a married deduction of Rp 4.5 million per month. If you have dependents, you can claim a dependent deduction of Rp 2.25 million per month per dependent. To calculate your tax deductions, you need to add up all of the deductions that you are entitled to and subtract them from your monthly income.

FAQ

What happens if I don’t pay PPH 21?

If you fail to pay PPH 21, you may be subject to penalties and fines. The Indonesian Tax Office may also take legal action against you, which could result in imprisonment or deportation.

Do I need to file a tax return for PPH 21?

Yes, you need to file a tax return for PPH 21 every year. This is to ensure that you have paid the correct amount of tax and to avoid any penalties or fines.

Can I claim tax deductions for business expenses?

No, tax deductions for business expenses are not applicable for PPH 21. However, you can claim these expenses on your business tax return (PPH 25).

What should I do if I am unsure about how to calculate my PPH 21?

If you are unsure about how to calculate your PPH 21, you should seek professional help from a tax consultant or accountant. They can provide you with personalized advice on how to calculate your tax and can help you file your tax return.

When is the deadline for paying PPH 21?

The deadline for paying PPH 21 is the 15th of every month. If the 15th falls on a weekend or a public holiday, the deadline is extended to the next business day.

Conclusion

Congratulations, Sohib EditorOnline! You have now learned how to calculate PPH 21 in Indonesia. We have covered the basics and gone into detail on the different aspects of this tax, including tax deductions and payment deadlines. Remember that paying your taxes is an important civic duty, and failure to do so can result in penalties and fines. If you have any questions or concerns, don’t hesitate to seek professional advice. Thank you for reading!

Cara Perhitungan PPH 21