This article will show you how to calculate Income Tax 21 in accordance with PTPK 2019 which will make it easier for you to pay employees. However, before that you must understand the terms and components. Only then can you learn the methods for calculating PPh 21 and examples of their application. Immediately, we discuss together.
What is PPh 21?
According to the Regulation of the Director General of Tax Number: PER-32 / PJ / 2015 concerning Income Tax Article 21, the meaning of PPh 21 is the tax on income in the form of salary, wages, honorarium, benefits and other payments by name and in any form relating to employment or positions, services and activities carried out by individuals who are domestic tax subjects.
In short, PPh 21 is one type of tax that is levied for each income that is earned by tax subjects. The tax subjects here are those who earn income. Therefore, every employee, employee, or worker who receives a salary is required to pay income tax (PPh 21).
Legal Basis for Income Tax 21
The previous paragraph stated that the legal basis of PPh 21 is the regulation of the Director General of Tax Number: PER-32 / PJ / 2015, right? Well, this regulation was later updated to Regulation of the Director General of Tax Number: PER-16 / PJ / 2016 concerning Non-Taxable Income Tariffs or PTKP.
You should also know that the PTKP tariff for 2019 has not been different since 2016. So, the calculation of Article 21 Income Tax for 2019 still refers to the 2016 PTKP.
Components Used to Calculate Income Tax 21
To understand more details, you can learn the components and basic concepts of how to calculate Income Tax 21 below.
Gross income (gross income) PPh Article 21
Gross income or gross income is the type of income subject to withholding Article 21 Income Tax. What are the elements contained in it?
The income enhancing elements included in gross income are:
Apparently, routine income is included in the element to calculate pph 21 you know! This method of calculating PPh 21 will not be separated from the routine income of individual taxpayers, ie wages or salaries received regularly within a certain period. As for who is part of routine income are:
First there is the basic salary that is included in routine income. Is a basic salary that is set to carry out a certain position or job at a certain rank and time group.
Then there are benefits, which are additional income beyond the basic salary related to carrying out tasks and as an incentive. For example is the position allowance, transportation allowance, meal allowance, and others
The second component is non-routine income, which is defined as wages or salaries received irregularly by an employee or other income recipient, such as:
Can be interpreted as additional income beyond salary to employees or additional dividends to shareholders.
Religious Holidays Allowance (THR)
There is also a holiday allowance or what we know as THR, which is non-wage income that must be paid by employers to workers / laborers who have a working period of 1 month with proportional calculations and paid before the religious holiday.
Finally there is overtime pay in addition to the wages paid by the company because workers extend work hours from the normal working hours that have been determined.