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Example :
Imam is a foreign employee at PT. jaya Consult.Imam lives less than 183 days. Imam has a wife and has a child.
In April 2018, Imam received a salary of US $ 5.00 a month. The prevailing rate is IDR 10,500 per US $ 1
Calculation of Article 26 Income Tax:
Gross income in the form of salary a month:
US$ 5,000 x Rp.10.500 = Rp.52.500.000
Tariff Implementation :
20% x Rp.52.500.000 = 10.500.000
Article 26 income tax on Imam's salary in April 2018 is amount Rp.10,500,000
2. A reinsurance company PT .Suka Situ in Indonesia pays premiums to insurance companies in the Netherlands nam
Netherlands amounting to Rp. 1,000,000,000. In this case how many PTs. Do you have to cut the Pph?
PT. Suka Situ must deduct Income Tax Article 26 Insurance Company Ltd Netherlands for:
20% x 5% x Rp.1.000.000.000 = Rp. 10.000.000
has a wife and has a child.
DR 10,500 per US $ 1
The Amount of PPh Art.25 per month = Rp.33.000.000/12= Rp.2.750.000. So, Mr.Surya must pay for his own Article 2
PPh installments every month in 2015 starting from March is amount Rp. 33.000.000
2. Calculation of Tax Installments for Months Before of Submission of Annual Income Tax Returns
Mr. Surya delivered the 2014 Annual Income Tax Return in March 2015. The installment of Article 25 Income Tax in
the amount of Article 25 PPh installments for January and February 2015 was Rp.2,000,000, respectively.
3. Calculation of Tax Installments If in the Current Year SKP is Issued for the Past Tax Year
Based on the 2013 Annual Income Tax Income Tax Return submitted by Mr.Surya in March 2014, he calculation of th
In July 2014 a tax assessment letter (SKP) for 2013 tax year was issued which resulted in a monthly tax installment o
Based on the applicable provisions, the amount of tax installments that Mr. Purnama must pay starting in August 2014