Investor Presentaiton
1. INCOME TAX
Example for Individual Income Tax Calculation
Assumption: Married Individual with 1 dependent (K/1)
Monthly
(in Rupiah)
6 million
10 million
11 million
16 million
Income
Yearly Income
72 million
120 million
132 million
192 million
PTKP (K/1)
63 million
63 million
63 million
63 million
Taxable Income
(PKP)
9 million
57 million
69 million
129 million
Income Tax
Law
Income Tax
HPP Law
HPP Law
Law
Income Tax
Law
HPP Law
Income Tax
Law
HPP Law
5% x 9 million
5% x 9 million
5% x 60 million
Income Tax
Calculation
=
=
450 thousand
5% x 50 million 5% x 57 million
= 2,5 million = 2,9 million
5% x 50 million
= 2,5 million
=
5% x 50 million
= 2,5 million
450 thousand
3 million
15% x 7 million
=
1,1 million
15% x 19
million = 2,9
million
15% x 9 million
= 1,4 million
million =
million
15% x 79
11,9
5% x 60 million
=
3 million
15% x 69
million = 10,4
million
Total Amount of
450 thousand 450 thousand
3,6 million
2,9 million
5,4 million
4,4 million
14,4 million
13,4 million
Income Tax
Individual taxpayers that earn up to 4.5 million per month still do not pay Income tax at all.
Individual taxpayers with annual income between 50 - 60 million above PTKP get a tax discount from the previous rate 15% to 5%
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