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Chapter 5

excercise 1
1. Ica works in a company named PT Karya Jaya. She earns Rp 8,500,000 per month.
Calculate The Income Tax
a. Cost positions: 5% x 8,500,000 = 425,000
Net income per month = 8500000-425000 = 8.075 million
Net income a year = 8.075 million x 12 = 96.9 million
PTKP year
a. For WP itself Rp. 54,000,000
PKP year = 96.900.000- 54,000,000 = 42,900,000
Article 21 Income Tax payable = 5% x 42.9 million = 2.145 million
Income pasa 21 per month = 2,145,000 / 12 = 178,750

excercise 2
Mr Blake is an employee of a small bank Bank Makmur. He earns monthly Rp. 10,000,000.
1-Calculate the PPh21 if Mr Blake is still single
Answer : Tax Article 21 = (Net income - taxable income) x rates 17 Income Tax Law
10,000,000 a month's salary
Subtraction :
a. Position Cost: 5% x 10,000,000 = 500,000
Net income per month = 10000000-500000
= 9,500,000
Net income a year = 9,500,000 x 12
= 114 million
PTKP year
a. For WP itself Rp. 54,000,000
Taxable year = 114000000-54000000 = 60,000,000
Article 21 Income Tax payable = 5% x 60,000,000 = 3,000,000
Income Tax Article 21 a month = 3,000,000 / 12 = 250,000

2-Calculate the PPh21 if Mr Blake is married with no child


a. Position allowance :
5% x 10,000,000 = 500,000
Net income per month = 10000000-500000
= 9,500,000
Net income a year = 9,500,000 x 12
= 114 million
PTKP year
a. For WP itself Rp. 54,000,000
b. Add a mating WP Rp. 4,500,000
PTKP year = 54,000,000 + 4,500,000
= 58.5 million
Taxable Year = 114000000-58500000
= 55.5 million
21 Income tax payable = 5% x 55.5 million
= 2.775 million
Income Tax 21 month = 2,775,000 / 12 = 231,250

3-Calculate the income tax 21 if Mr Blake is married with one child.


a. Position allowance :
5% x 10,000,000 = 500,000
Net income per month = 10000000-500000
= 9,500,000
Net income a year = 9,500,000 x 12
= 114 million
PTKP year
- For WP itself Rp. 54,000,000
- Add a mating WP Rp. 4,500,000
- WP childless Rp. 4,500,000
PTKP year = 54,000,000 + 4,500,000 + 4,500,000
= 63,000,000
PKP year = 114000000-63000000
= 51 million
21 Income tax payable = 5% x 51 million = 2,550,000
Income Tax 21 month = 2,550,000 / 12 = 212,500

4-Calculate the income tax 21 if monthly, a pension contribution or Rp 100,000 (fees) is


paid.
A month salary 10,000,000
Subtraction
a. Position allowance :
5% x 10,000,000 = 500,000
b. Pension contribution = 100,000
Net income a month 10000000-600000 = 9.4 million
9.4 million of net income a year x 12 = 112 800 000
PTKP year
a. For WP itself 54,000,000
PKP year 112800000-54000000 = 58.8 million
21 Income tax payable = 5% x 58.8 million
= 2.94 million
Income Tax 21 month = 2,940,000 / 12 = 245,000

excercise 3
Pak Bagus is a manager of the firm PT Karya Nations. Monthly he earns Rp 50 000 000. He is
married with 2 children. He pays a health insurance of 3% from the salary, 2% of death
insurance, and pension contribution of 200 000.
Calculate the income tax 21.
Answer:
50,000,000 a month's salary
Health Insurance 1,500,000
Death Insurance 1,000,000
52.5 million gross income
Subtraction :
a. Cost positions = 5% x 52.5 million = 2.625 million
b. Pension contribution = 200,000
Net income per month = 52.500.000-2.625.000-200.000 = 49.675 million
Net income a year = 49.675 million x 12 = 596 100 000

PTKP
a. For WP itself 54,000,000
b. Married WP additional 4,500,000
c. Additional 2 dependents 9,000,000
PKP = 596100000-54000000 - 4.500.000- 9000.000 = 528 600 000
21 year income tax
5% x 50,000,000 = 2,500,000
15% x 250,000,000 = 37,500,000
25% x 228 600 000 = 57.15 million

= 97.15 million
Income Tax 21 month = 97,150,000 / 12 = 8.095.833,333

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