INCOME TAX

CHAPTER 21

PER - 16/PJ/2016
INCOME TAX CHAPTER 21
Withholding tax on income related to work, services or activities under
whatever name and form received or obtained by a domestic individual
taxpayer must be carried out by:
i. employers who pay salaries, etc. in return for work performed by
employees or non-employees;
ii. government treasurers who pay salaries, etc. in connection with work,
services or activities;
iii. pension funds or other bodies that pay pensions etc;
iv. the body that pays honorarium or other payments as compensation in
connection with services including the services of experts who perform
free work; and
v. organizer of activities that make payments in connection with the
implementation of an activity.

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Definition

Pajak yang dikenakan terhadap WP Orang

Tax imposed on WP Domestic Persons on income related to work,
Pribadi Dalam Negeri atas
services or penghasilan yang
activities
terkait dengan pekerjaan, jasa, atau kegiatan.

Penghasilan yang dimaksud dapat berbentuk gaji,

The upah,
intendedhonorarium,
income can be intunjangan,
the form of salary, wages, honorarium,
pensiun, atau
allowances, pensions, or other payments of any name.
pembayaran lain dengan nama apapun.
WHEN OWED
The earlier time between the end of the month the payment is
received or the end of the month the income is earned

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Taxpayer

. Recipientsof
severance pay,
Non service base
Employee pensions, benefits / old
age insurance , employee.
including heirs

. Members of the
Board of
Commissioners or Former employee. Activity participant.
non-employee
Supervisory Board
TAX OBJECTS (1)

Permanent Employee Income.

Regular income of pension

recipients.

Payment at the same time

severance, pension, after 2
years since stopping work.

Wages for non-permanent employees

or freelancers on a daily, weekly, unit,
volume or monthly basis.

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TAX OBJECTS (2)

Rewards to Non-Employees for

providing services.

Rewards to participants of the

activity.

Income of members of the Board of

Commissioners or non-employee
Supervisory Board.

Payments to former employees.

Withdrawal of pension funds by

employees.

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EXCEPTIONS OF TAX OBJECTS

Compensation for health, accident, life, dual

purpose, and scholarship insurance.
Natura given by WP or Government.
Contributions to pension funds, ENT, JHT are
paid by the employer.
Zakat or compulsory religious contribution
received by the OP.
Scholarship.

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FINAL INCOME TAX CHAPTER 21
OBJECTS

Irregular or irregular income that is a burden on the

APBN or APBD.(PMK No. 262 / PMK.03 / 2010)

Pension funds are transferred by buying annuities for

life. (Kepdirjen No. 333 / PJ / 2001)

Pension ransom. (PP No. 68 of 2009)

Severance pay. (PP No. 68 of 2009)

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Tata Cara Penghitungan

Non Employee
Freelancers
Activity
participant

Income at the
Other
end of work
recipients
period Calculation
Procedure
Recipient of
Permanent
Expenses for
Employee
APBN / APBD

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Permanent Employee(1)

5% of gross income.
Gross
Gross
income
income Maximum of IDR 500,000 /
month or IDR 6,000,000 / year.
Less

Position
Position
allowance

Less
Less

Pension
Funds, JHT,
Own Paid
ENT
ENT

Obtained

Net
Net income
income

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Calculation Method(2)

Net
income

Less

PTKP

Obtained

Taxable
income

Multiplie
d Rates

Tax
payable

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Permanent Employee Income

Basic salary
Continuous Allowance
Rapel money
Annual Rewards

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Female Employee Income

For a husband who has an income status, the employee is

not entitled to the PTKP element "Marital Status" of IDR
4,500,000.00.

For husbands who have no income status, female employees are

entitled to the PTKP element "Marital Status" as big as
IDR 4,500,000.00
The requirement that must be fulfilled is the existence of a statement
from the local government, at a minimum at the sub-district level.

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Last Tax Period Calculation

Income Tax 21 = Tax in

the previous month
[when there isn’t
change in the income]

December (For
employees who work
throughout the year)
Last tax period
Income Tax 21 is
The last month when recalculated
the employee stopped [when income is
working. changing]

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Transfer of Task Location Employee

Income tax is calculated

again according to the new
income.
The amount of income
changes.

At the end of the period at

the new location, a tax
Transfer of Task calculation of less (more) is
Location paid.

The amount of income has

not changed.

New location PPh = old

location PPh

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Wages Calculation Method

Daily Wages, Units, Wholesale Wages are converted into

daily wages which are equivalent to the relevant wage
provisions. For daily wages converted, subject to the
applicable tariff and DPP provisions.

Monthly Paid Daily Wages

Annual wages.
Wages are reduced by PTKP to obtain PKP.
Applicable general rates Article 17 Paragraph (1) Letter
(a).

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