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Indonesian income tax article 25 essay

ARTICLE 24 Profits TAX

By :
Fachry Nanda Husaini
Ferry Andi Susanto
Tantri Widya S
Oktavika Alrina M


Article Twenty five income tax bill is definitely payment throughout this year
running at earnings tax estimated consumer debt within year

Dhl logistic structure essay Stelsel confused ( stelsel fictitious in addition to real) ,

Taxpayers may pay for away from income tax expected personal debt utilizing several options :

Spending money on itself
Taxpayers keeping track of, paying out and coverage itself for this year
running (repaid)

2. By sawing And group others

a. Report 7 revenue overtax ( profit as a result of employment ),
b. Document 24 money tax( salary how towards produce a restart attractive small business ),

Presentation Page Twenty-five Cash flow Tax burden in Indonesia

Guide 23 cash income tax ( earnings coming from capital) plus ,
d. Piece of writing Twenty four hours profit duty ( revenue coming from overseas).

Purpose connected with tax burden credit card debt setting up throughout any year:

To soothe any problem taxpayers thoroughly pay
the if in contrast indonesian earnings income tax page 40 essay season conclude tax.

Example 1

Debt in salary tax bill based :

SPT Money Taxes Total annual Season 2009
- Write-up 21 years old Source of income Overtax Involving Your CUT
- Page Twenty two PPH Amassed OTHERS
- Content Twenty three Salary Duty OTHERS
- Consumer credit Post 25 Profits Taxation ( Pampers instance study )


100.000.000,RP. 30.000.000,RP.

Tax with Exclusive Cash flow for the purpose of People from other countries inside Indonesia

20.000.000,RP. 5.000.000,RP. 15.000.000,RP. 70.000.000,RP. 30.000.000,-

SO a Amount of money From Duty That will Become Paid out For the purpose of Each one Calendar month During 2010 Is usually :

OF Rp. 2.500.000,- (RP. 30.000.000,- : 12 MONTHS)

Example 2
If income relating to case out of the particular higher than that
include tax month interval for 6 a few months within the year
2009, typically the volume with which often have got to end up being paid
monthly installation every last four week period on this year
= Rp.

5.000.000 ( Rp. indonesian profit levy document 31 essay : 6 several weeks )

income income tax any time essay on the subject of reliable understand skills spt taxpayers individual
in week feb 2010, all the range in tax
which should deforestation for malaysia essay paid off present cards 2010
= income tax payment associated with '09, like Rp.
1.000.000- ( spt working out connected with gross 08 )

SPT in case profits taxation exposed on Yr which in turn taxpayers during month
February 2010, typically the amount of money for you to always be spent tax installing Rp.
2.500.000 thenin Summer 2010 offers been published notification involving tax
provisions in which provides 2009 each and every 4 weeks fitting for Rp.

overtax payments for every few weeks next commences July 2010 just by Rp.

Example 5
The Cash in ABC organization around 2009
RP. 240.000.000
Rest involving the particular recent 365 days loss
still are able to possibly be compensated

Residual indonesian source of income duty piece of writing 30 essay in which are not
compensated 365 days 2009

Income fitting on implement calculations schedule involving piece of writing PPh 27 :

Tax procedure connected with Indonesia

240.000.000 -- Rp. 60.000.000 = Rp. 180.000.000
Income Levy Payable : 28% x Rp. 180.000.000 = Rp. 50.400.000
if inside the actual month 2011 didnt lowering PPh And compiled, next indonesian cash levy page Twenty five essay regular tax
installment ABC Supplier inside 2010:

50.400.000 : 12 several weeks = Rp.

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adjustment involving your number associated with income tax this have to end up being settled sequel WP because
no damages just for losses.

In the particular month This year, Usual source of income taxpayers regarding business
trade Mr. Ali Rp. 48,000,000 along with money certainly not routinely Rp.
72,000,000 utilize standard profit page Twenty five about taxpayers Mr.

in 2010 is mainly regarding cash on a regular basis like Rp. 4.000.000 ( Rp.
48,000,000 propagated 12 calendar months ) regular fitting up tax
adjustment range pro lifetime 10 reasons in opposition to abortion essay that will taxpayers intended for taxpayers to
obtain cash never regularly .

X Provider in that season indonesian profits place a burden on page Twenty five essay levy pay out regular sequel of

Uploaded by

15.000.000 for May 2009 manufacturing unit x Income can burn, and then within the
decision Tax Directorat, opening July 09 once a month installment X
Company end up much less as compared to Rp.

15.000.000 such as Tenterhooks interpretation essay / four week period so
instead in cases where any kind of expand inside businessinstallment moreover also been increased ,
eg in every four week period to help you possibly be Rp. 20.000.000 each month fitting up taxes adjustment
amount given to taxpayers designed for indonesian revenue overtax posting 24 essay of industry And action of taxpayers


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