Part First: General Instructions For Calculation Of Pph Article 21 And / Or Pph Article 26

General Instructions For Calculation Of Pph Article 21 For Permanent Personnels And Personal Pension

Calculation of Income Tax Article 21 for Permanent Employees and recipients of periodic pensions is divided into 2 (two), namely: 1. Calculation of period or monthly basis for deduction of Article 21 income tax payable for each Tax Period, which is reported in the Income Tax Return (SPT) Article 21, other than the December Tax Period or the Tax Period during which the permanent employee stops working. 2. The recalculation as a basis for filling in Form 1721 A1 or 1721 A2 and deducting Article 21 Income Tax due for the December Tax Period or Tax Period in which the employee continues to stop working. This recalculation is carried out on: a. the month in which the permanent employee stops working or retires; b. December for permanent employees who work until the end of the calendar year and for pension recipients who receive pensions until the end of the calendar year I.1. Calculation of Period or Monthly Other than the December Tax Period or the Tax Period during which the permanent employee stops working: a. Calculation of Income Tax Article 21 for Regular Income b. Calculation of Income Tax Article 21 for Irregular Income I.1.a. Calculation of Income Tax Article 21 for Regular Income I.1.a.1. Calculation of Income Tax Article 21 for Regular Income for Permanent Employees 1. a. To calculate Article 21 Income Tax on Permanent Employee income, it is first calculated all gross income received or obtained during a month, which includes all salaries, all types of benefits and other regular payments, including overtime and similar payments. b. For companies that are included in the Employment Insurance Agency (BPJS) program, Work Accident Insurance (JKK), Death Insurance (JK), and Health Care Insurance (JPK) premiums paid by employers are income for employees. The same provisions apply to health insurance premiums, work accident insurance, life insurance, dual purpose insurance, and scholarship insurance paid by employers for employees to other insurance companies. In calculating Article 21 Income Tax, the premium is combined with the gross income paid by the employer to the employee. c. Next is calculated the amount of net income a month obtained by reducing the gross income a month with the cost of office, as well as pension contributions, old age savings contributions, and / or Old Age Benefits contributions paid by the employee concerned through the employer to the Pension Fund whose establishment has been endorsed by the Minister of Finance or to BPJS Employment. 2. a. Furthermore, a year's net income is calculated, i.e. total net income a month multiplied by 12. b. In the case that a permanent employee with his subjective tax obligations as a domestic taxpayer has existed since the beginning of the year, but starts working after January, then the annual net income is calculated by multiplying the net income a month by the number of months since the employee began working until December. cara menghitung pph 21 c. Furthermore, Taxable Income is calculated as the basis for the application of Article 17 paragraph (1) letter a of the Income Tax Law, which is equal to the annual net income in letters a or b above, reduced by PTKP. d. After obtaining income tax payable by applying the Article 17 paragraph (1) letter a of the Income Tax Law to Taxable Income as referred to in letter c, tax Article 21 is then calculated, which must be deducted and / or deposited into the state treasury, amounting to: 1) the amount of PPh Article 21 a year on income referred to in letter a divided by 12; or 2) the amount of Article 21 PPh a year above income as referred to in letter b divided by the number of months that becomes the multiplier factor as referred to in letter b. 3. a. If the tax owed by the employer is not based on a month's salary period, then for the calculation of Income Tax Article 21, the amount of income is firstly made as monthly income by using the multiplication factors as follows: 1) Salary for a week period multiplied by 4; 2) The salary for the day is multiplied by 26 b. Furthermore, Article 21 Income Tax is calculated a month using the method referred to in letter a number 2). c. Article 21 Income Tax for a week's income is calculated based on Article 21 monthly income tax in letter b divided by 4, while Article 21 Income Tax for daily income is calculated based on Article 21 monthly income tax in letter b divided by 26. 4. If employees are paid monthly salaries as well as increases salary that is retroactive (rapel), for example for 5 (five) months, the calculation of Article 21 Income Tax on the report is as follows: a. rapel divided by the number of months the rapel was acquired (in this case 5 months); b. the results of the distribution of the rapel are added to the salary every month before the salary increase, which has been subject to withholding Article 21 Income Tax; c. Article 21 Income Tax on salaries for the months after an increase is recalculated on the basis of a new salary after an increase; d. Income Tax Article 21 due for additional salary for the months referred to is the difference between the amount of tax calculated in the manner referred to in letter c less the amount of tax withheld as referred to in letter b. 5. If the employee, besides being paid a salary based on a salary period of less than one month, is also paid another salary regarding a period longer than one month (rapel) as referred to in number 4, then the method of calculating Article 21 is based on the provisions as referred to in number 4 by taking into account the provisions referred to in number 3.