PPH ARTICLE 21 GOVERNMENT BORNE

PPH ARTICLE 21 GOVERNMENT BORNE given to workers on employers who

seek in certain business categories with gross income <Rp5,000,000 a month
and already have a tax ID (NPWP) .
The amount of tax PPH ARTICLE 21 GOVERNMENT BORNE of tax payable is
based on the general rate Income Tax Act and does not include the increase in
the tax rate of 20% for workers who do not have a tax ID (NPWP).
Certain business categories based PMK No. 43 / PMK.03 / 2009:
1. Categories of farming, animal husbandry, hunting, and forestry
2. Category fisheries
3. Category processing industry
Sukirman is a permanent employee at PT. Green tea is a company engaged in
the plantation business category with business classification 01115. In August
2014 amounted to Rp4,000,000 word of obtaining a salary and allowances
granted income tax article 21 amounting to 50,000. Pension contribution paid
the word is Rp30,000. The Word is married and has two children (status K / 2).
CASE 1
Case withholding income tax Article 21
Nusantara Sakti engaged in repair services at Jl. Ahmad Yani No. 10, Semarang.
Magic archipelago has been registered as a taxpayer, so required to withhold
income tax on payments made. The following data relating to the income tax to
be cut and payments made by Nusantara Sakti.
Data company
Company Name: Nusantara Sakti
TIN: 16.188.567.7-652.000
Phone: (024) 7643309
Type of Business: Building Construction Services
Leader Name: Fajar Nugroho
Additional information:
a. Every employee who has been married entitled to receive alimony and child
respectively by 15% and 10% of the basic salary a month.
b. Seiap employee is entitled to accident insurance premiums and insurance
premiums deaths respectively 0.75% and 0.50% of basic salary.
c. Each employee pay pension contributions and insurance contributions (JHT)
respectively by 4% and 3% of earnings (basic salary + benefits my wife and
child)
Requested:
a. Calculate Income Tax Article 21 which must be cut and deposited each month.

CASE 2
Ahmad Suherman 00.070.5.348.000 TIN listed as treasurer of the Regional
Personnel Agency (BKD) Navan Town. Regional Employment Board (BPK)
Purwokerto town located at Jl. Jend. Sudirman No. 20 City Purwokerto telephone
number 0281-7654321. Ahmad suherman make payments of salaries,
allowances and emoluments to employees in the environment, so it is required to
withhold income tax on payments made. The following data.
Additional information:

a. Every employee who has been married entitled to receive alimony and child
respectively by 15% and 10% of the basic salary a month.
b. Each employee pay pension contributions amounting to 5% of earnings (basic
salary + a month alimony and child)
Requested:
a. Calculate Income Tax Article 21 which must be cut and deposited each
month.