Penghitungan Pajak Penghasilan

Chandra introduces himself and explains the concept of income tax (PPH), detailing its components and the applicable rates based on income brackets. He provides a step-by-step guide to calculating income tax, including determining gross income, deductions, and taxable income. An example calculation is given, where Chandra calculates his annual income tax based on his salary, pension contributions, and marital status. The video aims to help viewers understand and calculate their own income tax obligations.

Who is the speaker in the video?

• Budi

• Chandra

• Siti

• Rina

What is income tax often referred to as?

• CIT

• GST

• PPH

• VAT

What is the non-taxable income for a married taxpayer?

• 4,500,000 IDR

• 54,000,000 IDR

• 58,500,000 IDR

• 45,000,000 IDR

What is the tax rate for taxable income up to 50 million IDR for those with NPWP?

• 5%

• 15%

• 30%

• 25%

What is the first step in calculating income tax?

• Calculate net income

• Calculate taxable income

• Calculate gross income

• Calculate deductions

What percentage of gross income is used for job expenses?

• 15%

• 20%

• 5%

• 10%

How is the annual net income calculated?

• Gross income minus non-taxable income

• Gross income minus deductions

• Gross income multiplied by 12

• Net income multiplied by 12

What is the PTKP for a single taxpayer?

• 45,000,000 IDR

• 54,000,000 IDR

• 58,500,000 IDR

• 60,000,000 IDR

What is the taxable income if the net annual income is 60,200,000 IDR and PTKP is 58,500,000 IDR?

• 800,000 IDR

• 2,000,000 IDR

• 1,500,000 IDR

• 1,700,000 IDR

What is the annual tax payable if the taxable income is 8,007,000 IDR and the tax rate is 5%?

• 450,000 IDR

• 400,000 IDR

• 500,000 IDR

• 435,000 IDR