Jakarta – Directorate General of Taxes (DGT) of the Ministry of Finance said that the holiday allowance (THR) received by workers had obligations cut by taxes.
It is also regulated in Article 5 paragraph (1) letter b of the Director General of Tax Regulation No. PER-16 / PJ / 2006 of 2006 concerning Amendment to the Director General of Tax Decree No. KEP-545 / PK / 2000 concerning Cutting Implementation Guidelines, Depositing and Reporting on Income Tax (PPh) Article 21 and Article 26 with respect to Employment, Services and Personal Activity.
So how much tax must be paid, see the simulation:
Under the applicable rules, the imposition of THR tax applies to employees who earn above non-taxable income (PTKP) of Rp. 4.5 million per month or Rp. 54,000,000 per year.
If the income exceeds the non-taxable provisions, it will be subject to income tax (PPH) Article 21/26. This tax deductible income applies to regular income such as salary, as well as irregular income such as THR and bonuses.
Meanwhile, the total net income for employees who deducted Article 21 of Income Tax is the total gross income minus 5% of the gross income of Rp. 500,000 a month and Rp. 6,000,000 a year.
Then, deducted from contributions related to salaries paid by employees to pension funds whose establishment has been ratified by the Minister of Finance or the organizing agency for old age benefits or old age benefits equal to pension funds whose establishment has been approved by the Minister of Finance.
Then, there is an additional Rp. 375,000 per month or Rp. 4.5 million per year for married status taxpayers, and an additional Rp. 375,000 per month or Rp. 4.5 million per year for each blood family member and a seminarian family in a straight line and children. lift, which is fully borne, at most 3 people each family.
Here’s the simulation:
detikFinance tries to simulate unmarried employees. Just mention Andi who works at PT ABCD with a monthly salary of IDR 5,000,000 and pay pension contributions of IDR 80,000 / month. Andi gets a bonus or THR of one month’s salary, which is Rp. 5,000,000.
If you want to know the amount of THR tax that must be paid Andi must calculate in advance the gross total income, net income and total income subject to PPh 21 tax.
If Andi’s salary is IDR 5,000,000 per month, then a year is IDR 60 million, plus a THR of IDR 5,000,000 in total gross income to IDR 65 million in a year.
Gross income will be deducted by deduction fees such as an office fee of 5%, and the cost of pension contributions multiplied by one year. From there, a net income of Rp. 60,790,000 will be obtained.
This net income will be reduced by non-taxable income (PTKP) which is IDR 54,000,000 per year. So that it gets Rp. 6.790,000.
Finally, this amount must be multiplied by Article 21 Income Tax by 5%. The result is Rp. 339,500
Now to find out how much the THR tax that must be paid also must calculate the income tax Article 21 for salary or income for a year with the same formula. If the net income is Rp. 60,000,000 a year with the same reduction fee, the Article 21 Income Tax is Rp. 102,000.
That way, the THR tax Andi has to pay is Rp. 237,500 from Article 21 Income Tax for salaries and a THR of Rp. 339,500 less with Article 21 Income Tax for a salary of Rp. 102,000.
That way, the THR received by Andi is IDR 5,000,000 withholding tax IDR 237,500 to IDR 4,762,500
Following is the calculation method based on Director General of Tax Regulation No. PER-16 / PJ / 2006 of 2006
A. How to calculate Income Tax Article 21 for salary and THR:
Salary: IDR 5,000,000 x 12 = IDR 60,000,000
Bonus or THR: IDR 5,000,000
Then gross income: IDR 65,000,000
1. Position Fee 5% x Rp. 65,000,000 = Rp. 3,250,000
2. Pension contributions of Rp. 80,000 x 12 = Rp. 960,000
So the total reduction is Rp. 3,250,000 + Rp. 960,000 = Rp. 4,210,000
Net income a year is Rp. 65,000,000-Rp. 4,210,000 = Rp. 60,790,000
Net income of Rp 60,790,000 per year
Yearly PTKP for taxpayers IDR 54,000,000
So, a year of taxable income derived from net income a year is reduced by PTKP a year or Rp. 60,790,000 – Rp. 54,000,000 = Rp. 6,790,000
For the amount of PPh 21 tax payable, 5% x IDR 6,790,000 = IDR 339,500
B. Article 21 Income Tax for a year’s salary
Annual / gross income of 12xRp 5,000,000 = Rp. 60,000,000
Office fee 5% x Rp 60,000,000 = Rp 3,000,000
Pension contributions 12xRp 80,000 = Rp. 960,000
Then the total cost of deduction is Rp. 3,000,000 + Rp. 960,000 = Rp. 3,960,000
So that the total net income per year is Rp. 60,000,000 – Rp. 3,960,000 = Rp. 56,040,000
Net income a year is Rp. 56,040,000
PTKP Year – for taxpayers IDR 54,000,000
The annual taxable income is Rp. 56,040,000 – Rp. 54,000,000 = Rp. 2,040,000
So Article 21 Income Tax is owed 5% x minus Rp 2,040,000 = Rp 102,000
C. Article 21 Income Tax for Bonuses / THR
Article 21 Income Tax for bonus / THR is Rp. 339,500 – Rp. 102,000 = Rp. 237,500
Then the THR obtained is Rp. 4,762,500
Source: https://finance.detik.com/berita-ekonomi-bisnis/d-4558681/apa-besar-thr-dipotong-pajak-ini-h Calculation