Investor Presentaiton
1. INCOME TAX
Example for Individual Income Tax Calculation
Assumption: Single Individual (TK/0)
(in Rupiah)
Monthly Income
5 million
9 million
10 million
15 million
Yearly Income
60 million
108 million
120 million
180 million
PTKP (TK/O)
54 million
54 million
54 million
54 million
Taxable Income
(PKP)
6 million
54 million
66 million
126 million
Income
Income Tax Law
HPP Law
HPP Law
Tax Law
Income Tax
Law
HPP Law
5% x 50
5% x 6 million
=
5% x 6 million
=
million =
Income Tax
Calculation
300 thousand
300 thousand
5% x 54 million
= 2,7 million
5% x 50 million
= 2,5 million
5% x 60 million =
3 million
2,5 million
Income Tax
Law
5% x 50
million = 2,5
million
HPP Law
5% x 60 million
=
15% x 4
million =
600
thousand
Total Amount of
300 thousand
300 thousand
3,1 million
Income Tax
2,7 million
15% x 16
million = 2,4
million
15% x 6 million
900 thousand
=
15% x 76
million
million
=
11,4
3 million
15% x 66
million = 9,9
million
4,9 million
3,9 million
13,9 million
12,9 million
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%
63View entire presentation