Estimated Net Income of Article 26 Income Tax

Example :
Imam is a foreign employee at PT. jaya Consult.Imam lives less than 183 days. Imam has a wife and has a child.
In April 2018, Imam received a salary of US $ 5.00 a month. The prevailing rate is IDR 10,500 per US $ 1
Calculation of Article 26 Income Tax:
Gross income in the form of salary a month:
US$ 5,000 x Rp.10.500 = Rp.52.500.000
Tariff Implementation :
20% x Rp.52.500.000 = 10.500.000
Article 26 income tax on Imam's salary in April 2018 is amount Rp.10,500,000

Deducted Characteristic on Article 26 Income Tax

Examples :
1.PT. Maju Bersama insures the factory to a domestic insurance company, PT. Asuransi Indonesia, by paying a premiu
And then PT. Asuransi Indonesia insures foreign insurance companies by paying a premium of Rp.3,000,000.
How much PPh must be deducted by PT.Asuransi Indonesia?
The amount of Article 26 Income Tax that must be deducted by PT. Asuransi Indonesia is:
20% x 10%x Rp.3.000.000.000 = Rp. 60.000.000

2. A reinsurance company PT .Suka Situ in Indonesia pays premiums to insurance companies in the Netherlands nam
Netherlands amounting to Rp. 1,000,000,000. In this case how many PTs. Do you have to cut the Pph?
PT. Suka Situ must deduct Income Tax Article 26 Insurance Company Ltd Netherlands for:
20% x 5% x Rp.1.000.000.000 = Rp. 10.000.000
 has a wife and has a child.
DR 10,500 per US $ 1

si Indonesia, by paying a premium of Rp.6,000,000.

emium of Rp.3,000,000.

mpanies in the Netherlands namely "Insurance Company Ltd"

ve to cut the Pph?
1. Calculation of Article 25 Income Tax Installments
Amount of Mr.Surya Income Tax payable in accordance with the Annual Income Tax Return of 2014 is amount Rp. 7
The amount of Mr. Surya's tax credit in 2014 was Rp.37.000.000, with the following details:
PPh Art.21 Rp.20.000.000
PPh Art. 22 Rp.8.000.000
PPh Art.23 Rp.4.000.000
PPh Art. 24 Rp.5.000.000
What is the amount of Income Tax Article 25 of Mr.Suya installments for 2015:
PPh terutang tahun 2014 70,000,000
Tax Credit :
PPh Arc 21 20,000,000
PPh Arc 22 8,000,000
PPh Arc 23 4,000,000
PPh Arc 24 5,000,000
The Amount of Credit Tax -37,000,000

Basic Calculation of Art.25 33,000,000

The Amount of PPh Art.25 per month = Rp.33.000.000/12= Rp.2.750.000. So, Mr.Surya must pay for his own Article 2
PPh installments every month in 2015 starting from March is amount Rp. 33.000.000

2. Calculation of Tax Installments for Months Before of Submission of Annual Income Tax Returns
Mr. Surya delivered the 2014 Annual Income Tax Return in March 2015. The installment of Article 25 Income Tax in
the amount of Article 25 PPh installments for January and February 2015 was Rp.2,000,000, respectively.

3. Calculation of Tax Installments If in the Current Year SKP is Issued for the Past Tax Year
Based on the 2013 Annual Income Tax Income Tax Return submitted by Mr.Surya in March 2014, he calculation of th
In July 2014 a tax assessment letter (SKP) for 2013 tax year was issued which resulted in a monthly tax installment o
Based on the applicable provisions, the amount of tax installments that Mr. Purnama must pay starting in August 2014

4. Calculation of Tax Installments in the case of Compensation for Losses

PT Bina Karya 2014 income was Rp. 250,000,000. The Company has remaining losses in 2013 that can still be comp
while the remaining losses that have not been compensated in 2013 is amount Rp100,000,000.
In 2014 the income tax was deducted or collected by another party, amounting to Rp9,000,000, and no tax owed orpa
turn of 2014 is amount Rp. 70,000,000.

must pay for his own Article 25

t of Article 25 Income Tax in December 2014 was Rp.2,000,000

000, respectively.

arch 2014, he calculation of the amount of tax installments to be paid is Rp1,500,000.

n a monthly tax installment of Rp.2,000,000.
st pay starting in August 2014 is Rp.2,000,000.

n 2013 that can still be compensated is amount Rp350,0000,000

00,000, and no tax owed orpaid overseas.