Income Tax Article 22

Example of income tax article 21

Calculation of income tax article 21 for permanent employees

who just have a TIN in the current year
Aditya, unmarried and has no family dependents, works at PT.
Sumber Makmur by obtaining monthly salary and allowances of
Rp. 5,500,000,000.00 and the person concerned pays pension
contributions to the pension fund company whose establishment
has been approved by the Minister of Finance every month in the
amount of Rp. 200,000.00. Aditya just got his NPWP in June 2015
and submitted a photocopy of his NPWP card to PT. Sumber
Makmur to be used as the basis for withholding Income Tax Article
21 for the month of June. Then calculate the Article 21 Income Tax
withheld from January to May 2015, if you don't have a tax ID
Number?
 Example of income tax article 21

Susanto works at PT. A has been a permanent

employee since September 1, 2015. Susanto is
married but has no children. The monthly salary is
Rp. 11,000,000.00 and the pension contribution
paid every month is Rp. 150,000.00. The calculation
of PPh Article 21 for September 2015 in the event
that Susanto only earns income in the form of salary
is…..?
 Income Tax Article 22

Income tax levied by the treasurer to

the central government, local
governments on the delivery of certain
goods including automotive and
cement, certain taxpayers to collect
buyer taxes on the sale of goods
classified as luxury goods.
 TAX COLLECTOR

Income Tax Collector Article 22:

Foreign Exchange Bank and directorate general of customs and
excise on imported goods
Directorate general of treasury, government treasurer both at
the central and regional levels who make payments for the
purchase of goods
State-owned enterprises and regional-owned enterprises that
purchase goods with funds sourced from state expenditures
Bank Indonesia (BI), PT Telekomunikasi Indonesia, PT. The
State Electricity Company, PT Pertamina, which purchases
goods whose funds are sourced from the APBN and non APBN
 Object of Collection of PPH Article 22

Import goods importer

Payments and purchases of goods made by the
directorate general of the budget
Sales of domestic production carried out by business
entities engaged in the cement industry, cigarette
industry, steel and automotive industries.
Sales of goods that are classified as very luxurious, such
as private airplanes at a price of 200 million, houses and
land with an area of ​500 m2, buildings at a price of 10
m, jeeps, sports cars at a price of 5 m with a capacity of
more than 3,000 cc.
 HOW TO CALCULATE PPH ARTICLE 22

The amount of Pph article 22 on imports:

1. Which uses an importer identification number (API)
of 2.5% of the import value
Pph article 22 = 2.5% x import value
2. Those who do not use importer identification
numbers
Pph article 22 = 7.5% x import value
 EXAMPLE OF CALCULATE VAT Article 22

Example: PT Dell has an API number, Imports computers from the

United States with the details:
Computer price US$ 20,000
Insurance US$ 1,000
The transportation cost is US$4,000, the levy is 20% import duty,
10% additional import duty.
If on the date of import according to the notification document the
exchange rate is US$1.00=10,000. then count..
1. Total customs price and import value?
2. Then calculate the basis for the imposition of income tax article
22?
3. Income tax article 22 collected?
 How to calculate income tax article 22 or sales of domestic
automotive industry products

The amount of PPh 22ats for the purchase of two-wheeled motorized

vehicles in the country is 0.45% x DPP VAT
Pph article 22 of the cigarette industry = 0.15% x price tag
Pph article 22 paper industry = 0.1 x DPP VAT
Pph article 22 of the domestic cement industry = 0.25% x DPP VAT
Pph article 22 of the domestic steel industry = 0.3 x DPP VAT
PPH article 22 levied by Pertamina and business entities in the types of:

Pertamina diesel premium gas station = 0.25% x sales

Kerosene, gas, LPG = 0.3% X sales
Calculating income tax article 22 on luxury goods sales = 5% x selling
price excluding VAT and PPNBM
 Income tax article 23

Tax withheld on income originating from capital, service

delivery or gifts and awards, other than withholding
income tax article 21.
Article 23 pph deduction:
Government agency
Domestic corporate tax subject
Organizing activities
Permanent business entity
Persons who have been appointed by the tax directorate:
consultants, land certificate officials, lawyers
 Article 23 withholding tax object

Income withholding income tax article 23 are:

dividends, including dividends for the distribution of
the remainder of the cooperative's operating results
Interest includes premium, discount or debt
repayment
Royalties
Prizes, bonuses or other rewards
Rent land or other property
Compensation for technical services, construction
 Cutting rates

The amount of Article 23 tax deducted is

15% of the gross amount
In the form of dividends, royalties, interest, prizes,
awards, bonuses
2. 2% of the gross amount excluding value added tax on:
Rent in connection with the building
Compensation for technical services, management
services such as accounting services, fixed asset
revaluation services, event organizer services, labor
provider services.
 How to calculate PPh article 23

On dividends: 15% x gross

Example: PT. Solusindo paid dividends to CV Perkasa
in March 2009 amounting to Rp 200,000,000
Pph article 23 = 15% x 200,000,000 = 30,000,000
Pph 23 on interest, including premiums and
discounts and benefits for guaranteed debt
repayment = 15% x gross
Example: PT. Karya Utama pays interest on the loan to
pay interest to PT. Indo Rp80,000,000
Pph article 23 = 15% x 80,000,000 = 12,000,000
 How to calculate PPh article 23

On royalties = 15% x gross

Example: CV Selera will pay royalties to CV. Mrs.
Sulastri for using the Fried Chicken brand "Bu Lastri"
IDR 30,000,000
Pph article 23=15% x 30,000,000=4,500,000
On prizes, awards, bonuses=15% x gross
Example: CV Perdana received a car worth Rp
200,000,000 for a savings draw held by Bank Artha
Raya
Pph article 23 = 15% x 200,000,000 = 30,000,000
 How to calculate PPh article 23

On rent in relation to income = 2% x gross

Example: PT. Sejahtera Raya rented a tractor owned by
Susanto at a price of Rp. 10,000,000
Income tax article 23 = 2% x 10,000,000 = 200,000
For technical services, management services and consulting
services
= 2% of gross amount excluding VAT
Example: PT. The newly established Main Pillar requested
services from CV Konsultindo to create a company accounting
system in return for 11,000,000 (Including VAT 1,000,000)
Income tax article 23 = 2% x 10,000,000 = 200,000
 Income tax article 24

Calculation of the amount of tax on

income paid or payable abroad and
can be credited against income tax
payable on all domestic income
taxes.
 Maximum limit of tax credit

The amount of tax owed or paid abroad

(foreign income: all taxable income) x
PPh subject to the rate of Article 17
Amount of tax payable for all taxable
income
 Example

PT. Diaswati earned net income in 2009 as follows:

1. Country A earns income (profit) IDR 2,000,000,000 with a tax
rate of 35% (700,000,000)
2. Dinegra B earns income (profit) IDR 1,000,000,000 with a tax
rate of 20% (IDR 200,000,000)
3. Income from business in Indonesia IDR 5,000,000,000
Calculate: 1. The amount of foreign income
2. The amount of domestic income
3. The amount of net income or income taxable
4. Income tax payable according to article 17
5. The maximum limit of the tax credit in each country a and b
6. The number of foreign tax credits allowed
Income tax article 25