This document outlines Indonesian tax rates for various types of purchases and expenses. It discusses value added tax (PPN) and income tax (PPh) rates applied to purchases of goods and services, construction services, rentals of land and buildings, and employment of private individuals. The document provides tax rates based on transaction amounts, taxpayer status (having an NPWP tax number or not), and employment status (permanent, temporary, pension).
21. BELANJA TENAGA ORANG PRIBADI
TETAP
TIDAK TETAP
Ph.NETO-PTKP
BULANAN
HARIAN
Ph.BRUTO-PTKP
Ph.BRUTO-450ribu
Ph.BRUTO(4,5jt
s.d. 10,2jt)-PTKP
HARIAN
Ph.BRUTO(>10,2jt)
-PTKP
30/11/2017
22. BELANJA TENAGA ORANG PRIBADI
BERKESINAMBUNGAN,
NPWP, Tidak Punya Ph
Lain
Ph.BRUTO-PTKP
BULANAN (tarif
KUMULATIF)
Tidak memenuhi
persyaratan diatas
50% X Ph.BRUTO
(tarif KUMULATIF)
30/11/2017
23. BELANJA TENAGA ORANG PRIBADI
PENSIUNAN
SEKALIGUS
BERKALA
PP 68 TAHUN 2009
Ph.Neto-PTKP-B. Pens
PESERTA KEGIATAN PH. BRUTO
30/11/2017
Notes de l'éditeur
TERMINOLOGI ORANG PRIBADI DIGUNAKAN AGAR MENGAKOMODASI PENERAPAN PPH PASAL 21, BAIK BAGI PEGAWAI MAUPUN BUKAN PEGAWAI