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Changes in The Personal Income Tax Rate (PIT - PPh21) in 2024 - Effective Rate and Calculation Example - Legal Indonesia
Changes in The Personal Income Tax Rate (PIT - PPh21) in 2024 - Effective Rate and Calculation Example - Legal Indonesia
The daily rate applies to the gross income received by the taxpayer
on a daily, weekly, hourly, or contractual basis, with the status of a
temporary employee, according to Article 2 of Government
Regulation № 58/2023.
Table 1
№ Current monthly tariff category A
Table 2
Table 3
Answer:
Taking into account the PTKP TK/0 status and a monthly gross
income of Rp8 million, personal income tax withholding for the Contact us
period from January to November is calculated at the effective rate
of category A, which is 1.5%.
Personal income tax (PPh 21) per month = Gross income per
month * Monthly effective rate
2. Income
Rp 8 milliontax
x 1.5%
withholding
= Rp120 thousand.
(December tax period) - Annual
gross income:
Deduction:
Post Allowance = 5% * Gross Income per annum = Rs 4.8 million.
Pension contribution = Rp 100 * 12 = Rp 1.2 million
Deduction of expenses = Position allowance + Pension contribution
= Rp 6 million
Personal income tax per year = Tariff of paragraph “a” of article 17,
paragraph (1) of the Law on Pension Fund * PKP per year
5% * Rp 36 million = Rp 1.8 million
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