income tax rates and the calculation
The rate of Income Tax (Income Tax) Latest Year 2013 There are several wrong Only Income Tax (VAT) that every year is always subject to change, the following is the latest information About Tax Rates.
Tax rates are usually always a form of a percentage, ie Form of Tax Base Currency The base used as a basis for a review Calculating Tax is still payable.
the types of tax rates
for a review sample of the Fiscal Year as follows
Rate of Income Tax (VAT) that is used for calculating taxable income taxes is as follows:
The tax rates applied on Income Taxable Share:
(5) the amount of tax payable for individual taxpayers in the country that are payable, in the section of the tax referred to in Article 16 paragraph (4), calculated as the number of days in the part of the tax year divided by 360 (three hundred and twenty times the tax payable for 1 (one) fiscal year.
(6) for tax purposes as referred to in paragraph (5), each month a full count of 30 (thirty days, independently of earnings as referred to in Article 4 (2), does not exceed the highest tax rates as specified in paragraph (1).
the application of taxable income in the calculation of income tax Article 21 and the personal income tax in 2013 first.
the application of these provisions is determined by the situation at the beginning of the tax year or the early part of the tax year. an example of calculating personal income tax: In 2013 Pak Joko K status of children 1.
in February 2013 the wife of Mr. James had a child. PTKP in 2013 to the status of Mr. James is married child PTKP L application in 2013 for a one-year taxable income for men and women do not mrried tko status tk2 taxpayer (men do not and 24.3 million 26325.000 28.35 million 30 375 000 women)
PTKP And The calculation of income tax Indonesia
Understanding Rates And Tax Base
- The tax rate is the basic foundation of object Against Tax Tax Being dependents.
Tax rates are usually always a form of a percentage, ie Form of Tax Base Currency The base used as a basis for a review Calculating Tax is still payable.
the types of tax rates
- Tax Rate The magnitude Should be included in the Tax Act is an element that determines taste Fairness in Tax Collection. The determination of a Rate Is something Crucially 'Where PERSEPSI Errors in its determination, its major disadvantage of a tariff different parties included in the State.
Some TYPE Tax Rate Yang is known, among other things:
- Rates Progressive (progressive tax rate)
- Rates Proportional (proportional tax rate)
- Rates Degrees (degressive tax rate)
- Fixed Rates (a flat tax rate)
- The ad valorem rates
- Specific rates
- Effective rate
Understanding PTKP (NOT Taxable Income)
Income limits are NOT taxable Being Taxes For private taxpayers in other words, if the net income of the individual taxpayer, the amount under PTKP NOT be exposed to the Income Tax (VAT) of Article 25/29, and if the status as employee income as RECIPIENT OR Tax object Article 21, then the income tax cuts will NOT be carried out Article 21 the amount of taxable income FOR tax year, and the amount of non-taxable income (taxable income)for a review sample of the Fiscal Year as follows
- 1. Rp.24.300.000,00 (twenty-four million three hundred thousand rupiahs) for Taxpayer Personal Self
- 2. Rp2.025.000,00 two million twenty-five thousand rupiahs) Supplement for review Taxpayers marrried;
- 3. Rp.24.300.000,00 twenty-four million three hundred thousand rupiahs) Supplement for A Wife The combined income Income WITH husband as the purpose of Article 8 paragraph (1) of Law No. 7 The year 1983 Income Tax as has Last modified several times in the TO Law Number 36 Year 2008;
- 4. Rp.2.025.000,00 (two million twenty-five thousand rupiahs) Supplement for EVERY MEMBER Families And Family by marriage in straight lineage And Adopted, Yang Being full dependents, most Many of three (3) people to EVERY family.
Rate of Income Tax (VAT) that is used for calculating taxable income taxes is as follows:
The tax rates applied on Income Taxable Share:
finance
(4) for the purposes of the application of a tax rate referred to in paragraph (1), the amount of taxable income in thousands rounded down fully. rupiah(5) the amount of tax payable for individual taxpayers in the country that are payable, in the section of the tax referred to in Article 16 paragraph (4), calculated as the number of days in the part of the tax year divided by 360 (three hundred and twenty times the tax payable for 1 (one) fiscal year.
(6) for tax purposes as referred to in paragraph (5), each month a full count of 30 (thirty days, independently of earnings as referred to in Article 4 (2), does not exceed the highest tax rates as specified in paragraph (1).
the application of taxable income in the calculation of income tax Article 21 and the personal income tax in 2013 first.
the application of these provisions is determined by the situation at the beginning of the tax year or the early part of the tax year. an example of calculating personal income tax: In 2013 Pak Joko K status of children 1.
in February 2013 the wife of Mr. James had a child. PTKP in 2013 to the status of Mr. James is married child PTKP L application in 2013 for a one-year taxable income for men and women do not mrried tko status tk2 taxpayer (men do not and 24.3 million 26325.000 28.35 million 30 375 000 women)
explanation
- Status of Women although differences have already mrdd PTKP NOT mrried unless it can prove that he DOES NOT WORK (From Related Agencies / wards.
- TK / O NO NO mrried dependents (24.3 million) merried has 1 (One dependents 24.3 million + 2.025 million)
- Not mrried have 2 (two) dependents 2.025 million 24.3 million + + 2.025 million) does not merried has 3 (three) dependents 2.025 million 24.3 million + +2025000 +2025000)
- PTKP for Male married but his wife NOT WORK / photo business STATUS Wife Does Not Work and No Effort 26.325.000+ 2 30.375 million +32,400,000 +8350000
- Explanation Wife NOT WORK:
- K / 0- married NO dependents (24.3 million 2.025 million)
- K / 1 mrd has 1 (One dependents 24.3 million 2,025.000 2.025 + 0.000)
- K / 2- mrd has 2 (two dependents (24,300,000 + 2,025,000 + 2,025,000 + 2,025,000
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