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    Presentation Article 25 Income Tax in Indonesia

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    tantriwidyas
    Article 25 income tax refers to installment payments of expected income tax debt for a given year. Taxpayers can pay this debt through direct payment or by credits from taxes withheld from employment (Article 21), business income (Article 22), capital gains (Article 23), or foreign income (Article 24). The installment payments are meant to relieve taxpayers' burden compared to a lump sum payment at year's end. Several examples are given to illustrate calculating installment amounts based on factors like partial year income, tax filing dates, losses carried forward, and changes in a taxpayer's income or business activities. Installment amounts are generally the total expected tax divided by the number of months, and can be adjusted if the taxpayer's circumstances change during the year.

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    Presentation Article 25 Income Tax in Indonesia

    Uploaded by

    tantriwidyas
    555 views11 pages
    Article 25 income tax refers to installment payments of expected income tax debt for a given year. Taxpayers can pay this debt through direct payment or by credits from taxes withheld from employment (Article 21), business income (Article 22), capital gains (Article 23), or foreign income (Article 24). The installment payments are meant to relieve taxpayers' burden compared to a lump sum payment at year's end. Several examples are given to illustrate calculating installment amounts based on factors like partial year income, tax filing dates, losses carried forward, and changes in a taxpayer's income or business activities. Installment amounts are generally the total expected tax divided by the number of months, and can be adjusted if the taxpayer's circumstances change during the year.

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    Article 25 income tax refers to installment payments of expected income tax debt for a given year. Taxpayers can pay this debt through direct payment or by credits from taxes withheld from employment (Article 21), business income (Article 22), capital gains (Article 23), or foreign income (Article 24). The installment payments are meant to relieve taxpayers' burden compared to a lump sum payment at year's end. Several examples are given to illustrate calculating installment amounts based on factors like partial year income, tax filing dates, losses carried forward, and changes in a taxpayer's income or business activities. Installment amounts are generally the total expected tax divided by the number of months, and can be adjusted if the taxpayer's circumstances change during the year.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    555 views11 pages

    Presentation Article 25 Income Tax in Indonesia

    Uploaded by

    tantriwidyas
    Article 25 income tax refers to installment payments of expected income tax debt for a given year. Taxpayers can pay this debt through direct payment or by credits from taxes withheld from employment (Article 21), business income (Article 22), capital gains (Article 23), or foreign income (Article 24). The installment payments are meant to relieve taxpayers' burden compared to a lump sum payment at year's end. Several examples are given to illustrate calculating installment amounts based on factors like partial year income, tax filing dates, losses carried forward, and changes in a taxpayer's income or business activities. Installment amounts are generally the total expected tax divided by the number of months, and can be adjusted if the taxpayer's circumstances change during the year.

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    ARTICLE 25 INCOME TAX

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

    125030207111053
    125030207121005
    125030207111100
    125030207121004

    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
    .

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