ARTICLE 25 INCOME TAX

By :
Fachry Nanda Husaini
Ferry Andi Susanto
Tantri Widya S
Oktavika Alrina M

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Definition
Article 25 income tax is installment in the year
running on income tax expected debt at year
end.

 According Stelsel mixed ( stelsel fictitious and real) ,

Taxpayers can pay off tax expected debt with two ways :
1. Paying itself
Taxpayers counting, paying and reporting itself in the year
running (repaid)

2. Through cutting / collective others

a. Article 21 income tax ( income from employment ),
b . Article 22 income tax( income from business ),
c . Article 23 income tax ( income from capital) and ,
d . Article 24 income tax ( income from overseas).

Purpose of tax debt installment in the year:

To relieve the burden taxpayers fully pay
the if compared to year end tax.

Example 1

Debt of income tax based :

SPT INCOME TAX ANNUAL YEAR 2009
MINUS:
- ARTICLE 21 INCOME TAX OF THE CUT
- ARTICLE 22 PPH COLLECTED OTHERS
- ARTICLE 23 INCOME TAX OTHERS
- CREDIT ARTICLE 24 INCOME TAX ( OVERSEAS )
TOTAL TAX CREDIT
DIFFERENCE

RP. 100.000.000,RP. 30.000.000,RP. 20.000.000,RP. 5.000.000,RP. 15.000.000,RP. 70.000.000,RP. 30.000.000,-

SO THE AMOUNT OF TAX TO BE PAID FOR EACH MONTH IN 2010 IS :

OF Rp. 2.500.000,- (RP. 30.000.000,- : 12 MONTHS)

Example 2
If income on example from the above that
include tax year period of 6 months in the year
2009, the amount of which must be paid
monthly installment every month in the year
2010:
= Rp. 5.000.000 ( Rp. 30.000.000 : 6 months )

EXAMPLE 3
income tax if delivered spt taxpayers individual
in month february 2010, the amount of tax
which must be paid january 2010
= tax installment of december 2009, eg Rp.
1.000.000 , - ( spt calculation of annual 2008 )

EXAMPLE 4
SPT if income tax presented in 2009 which taxpayers in month
February 2010, the amount to be paid tax installment Rp.
2.500.000 then , in June 2010 has been published letter of tax
provisions which produces 2009 per month installment of Rp.
5.000.000. tax installment per month then starts July 2010 by Rp.
5.000.000

Example 5
The Income of ABC company in 2009
RP. 240.000.000
Rest of the previous year loss
still can be compensated
Rp. 300.000.000
Residual losses that are not
compensated year 2009
Rp. 60.000.000
Income installment in use calculation basis of article PPh 25 :
Rp. 240.000.000 - Rp. 60.000.000 = Rp. 180.000.000
Income Tax Payable : 28% x Rp. 180.000.000 = Rp. 50.400.000
if in the year 2009 didnt cutting PPh / collected, then the monthly tax
installment ABC Company in 2010:
Rp. 50.400.000 : 12 months = Rp. 4.200.000
adjustment of the amount of taxes that must be paid installment WP because
no compensation for losses.

EXAMPLE 6
In the year 2009, Regular income taxpayers of business
trade Mr. Ali Rp. 48,000,000 and income not regularly Rp.
72,000,000 use basic income article 25 of taxpayers Mr. Ali
in 2010 is only of income regularly eg Rp. 4.000.000 ( Rp.
48,000,000 shared 12 months ) monthly installment tax
adjustment amount paid to taxpayers for taxpayers to
obtain income not regularly .

EXAMPLE 7
X Company in the year 2009 taxes pay monthly installment of
Rp. 15.000.000 in June 2009 factory X Income burns, then under the
decision Tax Directorat, starting July 2009 monthly installment X
Company be less than Rp. 15.000.000 eg Rp.8,000,000 / month so
instead if any increase in business , installment also been increased ,
eg per month to be Rp. 20.000.000 monthly installment tax adjustment
amount paid to taxpayers for change of business / activity of taxpayers
.