INCOME TAX ARTICLE 21 FOR INDIVIDUAL status as NON-EMPLOYEE

Recipients of Income Not Employees are individuals other than permanent staff and temporary employees / freelance workers who earn name and in any form of Saw Tax Article 21 and / or Income Tax Article 26 as a reward for work, services or activities performed by orders or requests of the employers.

Not the employees who receive or earn income with respect to employment, services, or activities, among others, include:
1. The experts do the work free, consisting of lawyers, accountants, architects, doctors, consultants, notaries, appraisers, and actuaries;
2. musician, emcee, singer, comedian, movie star, the star of soap operas, commercials, film director, film crew, photo model, peragawan / fashion models, performers, dancers, sculptors, painters, and other artists;
3. sportsmen
4. advisor, teacher, trainer, speaker, counselor and moderator;
5. The author, researcher, and translator;
6. The provider of services in all fields including computer engineering and application systems, telecommunications, electronics, photography, economic, and social as well as service providers to a committee;
7. The ad agency;
8. supervisor or project manager;
9. The carrier orders or find a subscription or mediates;
10. hawkers officer merchandise;
11. The foreign service officer insurance;
12. distributor company multilevel marketing or direct selling and other similar activities;

GENERAL GUIDELINES FOR THE CALCULATION OF INCOME TAX ARTICLE 21 INDIVIDUAL status as NON-EMPLOYEE
1. Withholding Tax Article 21 for an individual in the country is not an employee, to the benefits that are sustainable
a. For those who already have a TIN and only earn income from employment relationship with Cutting Tax Article 21 and / or Income Tax Article 26 and do not earn more income.
Article 21 Income Tax is calculated by applying the rates of Article 17 paragraph (1) letter a cumulative Income Tax Act on the amount of taxable income in the calendar year in question. The amount of taxable income is 50% (fifty percent) of the amount of gross income less taxable income per month.
b. For those who do not have a TIN or obtain other income apart from the employment relationship with Cutting Tax Article 21 and / or Income Tax Article 26 as well as earn more income.
Article 21 Income Tax is calculated by applying the rates of Article 17 paragraph (1) letter a Income Tax Act on the amount of the cumulative 50% (fifty percent) of the amount of gross income in the calendar year in question.

2. Withholding Tax Article 21 For Personal Home Affairs Not Employees, on remuneration which Characteristically Not Sustainable.
Article 21 Income Tax is calculated by applying the rates of Article 17 paragraph (1) letter a Law on Income Tax of 50% (fifty percent) of the gross income.
3. In the event that an employee is not doctors who practice in hospitals and / or clinics, the amount of gross income amounted to physician services paid patients through the hospital and / or clinic before being cut costs or for the results by the hospital and / or clinic.
4. In the event that an employee is not providing services to Cutting Tax Article 21 and / or Income Tax Article 26:
a. employ other people as employees, the amount of gross income is the payment amount less the portion of the salary or wages of employees employed, except when in the contract / agreement inseparable part of the salary or wages of employees who are employed are therefore the amount of gross income that is equal to the amount paid;
b. delivers material or goods, the amount of gross income only on the provision of services only, unless the contract / agreement can not be separated between the provision of services with the material or goods, the amount of gross income includes the provision of services and materials or goods.






EXAMPLES OF COUNTING INCOME TAX ARTICLE 21 AND / OR INCOME TAX ARTICLE 26

EXAMPLES OF THE CALCULATION OF INCOME TAX ARTICLE 21 INCOME RECEIVED BY NON-EMPLOYEE.
1 EXAMPLES OF COUNTING INCOME TAX ARTICLE 21 ON INCOME RECEIVED BY THE EMPLOYEE IS NOT RECEIVE INCOME IS SUSTAINABLE.
a. Example of calculating Income Tax Article 21 on services of doctors who practice in hospitals and / or clinics

dr. Abdul Gopar, Sp.JP is a cardiologist who practices at Hope Hospital Healthy Heart with an agreement that for any services paid by the patient's physician will be cut 20% by the hospital as part of hospital income and the balance of 80% of services the doctor will be paid to dr. Abdul Gopar, Sp.JP at the end of each month. In addition to practice at Hope Hospital Healthy Heart dr. Abdul Gopar, Sp.JP also did his own practice in private clinics. dr. Abdul Gopar, Sp.JP already have a TIN and in 2009, physician services paid by the patient of the practice of dr. Abdul Gopar, Sp.JP at Hope Hospital Healthy Heart are as follows:

Doctors are paid months Patient Services
(Rupiah)
January 45,000,000.00
February 49,000,000.00
March 47,000,000.00
April 40,000,000.00
May 44,000,000.00
June 52,000,000.00
July 40,000,000.00
August 35,000,000.00
September 45,000,000.00
October 44,000,000.00
November 43,000,000.00
December 40,000,000.00
Total 524,000,000.00


Calculation of Income Tax Article 21 for January to December 2009:


Month Services Doketr
paid
Patient

(Rupiah) Basic
Cutting
Income Tax Article 21

(Rupiah) Basic
Cutting
Income Tax Article 21
Cumulative
(Rupiah) Rates
Article 17
paragraph (1)
letter a
Income Tax Income Tax Act
Article 21
outstanding

(Rupiah)
(1) (2) (3) = 50% x (2) (4) (5) (6) = (3) x (5)
January 45,000,000 1,125,000 22,500,000 22,500,000 5%
February 5% 49,000,000 24,500,000 47,000,000 1,225,000

March
47,000,000 3,000,000
-----------------
20,500,000 50,000,000
-----------------
70,500,000 5%
---------
15% 150 000
-------------
3,075,000
April 40,000,000 20,000,000 90,500,000 3,000,000 15%
May 112,500,000 44,000,000 22,000,000 3,300,000 15%
June 52,000,000 26,000,000 3,900,000 138,500,000 15%
July 40,000,000 20,000,000 3,000,000 158,500,000 15%
August 176 000 000 15% 35,000,000 17,500,000 2,625,000
September 45,000,000 22,500,000 3,375,000 198,500,000 15%
October 220,500,000 44,000,000 22,000,000 3,300,000 15%
November 43,000,000 3,225,000 21,500,000 242 000 000 15%
December
40,000,000 8,000,000
-----------------
12,000,000 250,000,000
-----------------
262 000 000 15%
---------
25% 1,200,000
---------------
3,000,000
Total 524 000 000 262 000 000 35,500,000

If dr. Abdul Gopar Sp.JP not have a TIN, then the Tax Article 21 payable is equal to 120% of Tax Article 21 payable to the example above.
b. Example calculation of Income Tax Article 21 on commissions paid to foreign service officer insurance (not as an employee of an insurance company)

Neneng Hasanah is a foreign service officer insurance from PT. Tabarru Life. Neneng Hasanah husband has been registered as a taxpayer and have a TIN, and were working on PT. Kersamanah. Neneng Hasanah has submitted a photocopy of TIN husband, a photocopy of marriage certificate and a photocopy of the family to cutting taxes. Neneng Hasanah only earn income from operations as a foreign service officer insurance, and has submitted an affidavit explaining the matter to PT Tabarru Life. In 2009, the income received by Neneng Hasanah as a foreign service officer insurance from PT. Tabarru Life is as follows:
Month commission agents
(Rupiah)
January 38,000,000.00
February 38,000,000.00
March 41,000,000.00
April 42,000,000.00
May 44,000,000.00
June 45,000,000.00
July 45,000,000.00
August 48,000,000.00
September 50,000,000.00
October 52,000,000.00
November 55,000,000.00
December 56,000,000.00
Total 554,000,000.00

Calculation of Income Tax Article 21 for January to December 2009 is:


month Earnings

Gross

(Rupiah) 50% of

Income

gross PTKP



(Rupiah) Income

Taxable

(Rupiah) Income
Taxable
Cumulative

(Rupiah) Rates
Article 17
paragraph (1)
letter a
Income Tax Income Tax Act
Article 21
outstanding

(Rupiah)
(1) (2) (3) = 50% x (2) (4) (5) (6) (7) (8) = (4) x (6)
January 17.68 million 17.68 million 1.32 million 38 million 19 million 5% 884 000
February 17.68 million 35.36 million 1.32 million 38 million 19 million 5% 884 000

March
41 million
20,500,000
1,320,000 14.64 million
--------------
50,000,000 4.54 million
-------------
54.54 million 5%
-------
15% 732,000
----------------
681,000
April 42,000,000 21,000,000 19,680,000 74,220,000 15% 1,320,000 2.952 million
May 44,000,000 22,000,000 20,680,000 94,900,000 15% 1,320,000 3.102 million
June 45,000,000 22,500,000 1,320,000 21,180,000 116 080 000 15% 3.177 million
July 45,000,000 1,320,000 21.18 million 22.5 million 15% 137 260 000 3.177 million
August 48,000,000 24,000,000 1,320,000 22,680,000 159,940,000 15% 3.402 million
September 50,000,000 25,000,000 23,680,000 1,320,000 15% 183 620 000 3.552 million
October 24.68 million 52 million 26 million 208 300 000 15% 1,320,000 3.702 million
November 55,000,000 1,320,000 26.18 million 27.5 million 15% 234 480 000 3.927 million

December
56,000,000
28,000,000
1,320,000 15.52 million
--------------
250,000,000 11.16 million
--------------
261 160 000 15%
--------
25% 2.328 million
----------------
2.79 million
Total 554 000 000 277 000 000 35.29 million

In the case of Neneng Hasanah can not show a photocopy of TIN husband, a photocopy of the marriage certificate and a photocopy of the family and Neneng Hasanah itself does not have a TIN, the calculation of income tax article 21 carried out as the example above, but did not obtain a reduction in taxable income every month, and the amount of Income Tax Article 21 payable is 120% of the income tax payable Article 21, which should have a TIN from the calculation as follows:


month Earnings

Gross

(Rupiah) Basic
Cutting
Income Tax Article 21

(Rupiah) Basic
Cutting
Income Pasal21
Cumulative
(Rupiah) Rates
Article 17
paragraph (1)
letter a
Law on Income Tax Rates

have

TIN Tax Article 21

outstanding

(Rupiah)
(1) (2) (3) = 50% x (2) (4) (5) (6) (7) = (3) x (5) x (7)
January 38,000,000 19,000,000 19,000,000 5% 120% 1.14 million
February 38 million 19 million 38 million 5% 120% 1.14 million

March
41 million 12 million
----------------
8,500,000 50,000,000
----------------
58.500.0000 5%
---------
5% 120%
-----------
120% 720,000
------------------
510,000
April 42,000,000 21,000,000 79,500,000 1,260,000 5% 120%
May 44,000,000 22,000,000 101 500 000 15% 120% 3.96 million
June 45,000,000 22,500,000 124 000 000 15% 120% 4.05 million
July 45,000,000 22,500,000 146 500 000 15% 120% 4.05 million
August 48,000,000 24,000,000 170 500 000 15% 120% 4,320,000
September 50,000,000 25,000,000 195 500 000 15% 120% 4,500,000
October 221.5 million 52 million 26 million 15% 120% 4.68 million
November 27.5 million 249 000 000 15% 55,000,000 120% 4,950,000

December
56,000,000 1,000,000
---------------
27,000,000 250,000,000
----------------
277 000 000 15%
---------
25% 120%
-----------
120% 180,000
------------------
8.1 million
Total 554 000 000 277 000 000 43.56 million

In the case of a husband Neneng Hasanah or Neneng Hasanah itself has a tax ID, but Neneng Hasanah have other income outside activities as a foreign service officer insurance, the calculation of Income Tax Article 21 payable is as per the example above, but not charged a rate 20% higher due to the concerned or her husband already have a TIN.

2. EXAMPLE OF THE CALCULATION OF INCOME TAX ARTICLE 21 INCOME RECEIVED BY THE EMPLOYEE IS NOT RECEIVE INCOME WHICH ARE NOT SUSTAINABLE.

Nashrun Berlianto do computer repair services to PT Cahaya Kurnia with a fee of Rp5.000,000,00.

The amount of income tax payable Article 21 is as follows:
5% x 50% Rp5,000,000.00 = Rp125.000,00

In case Nashrun Barlianto do not have a TIN, the amount of income tax article 21 payable amounted to:
5% x 120% x 50% Rp5,000,000.00 = Rp150.000,00
3. EXAMPLE OF CUTTING COUNTING INCOME TAX ARTICLE 21 ON INCOME RECEIVED BY NON-EMPLOYEE, IN CONNECTION WITH THE PROVISION OF SERVICES IN RENDERING services employees EMPLOY AS OTHERS AND / OR TAKE DELIVERY OF MATERIAL / MATERIAL

Arip Nugraha perform AC maintenance services to PT Wahana Jaya in exchange for US $ 10,000,000.00. Nugraha arip energy use 5 workers by paying daily wages amounting to Rp 180.000,00. The daily wage paid to five people for doing the work of Rp 4,500,000.00. besides, Arip Nugraha purchase of spare parts used for maintenance AC AC Rp1,000,000.00.

Calculation of Income Tax Article 21 payable are as follows:
a. In the case under the agreement and documents provided Arip Nugraha, it can be seen a part of yield gross which is the wages to be paid to daily workers employed by Arip Nugraha and the cost to buy spare parts AC, then the amount of benefit gross as a basis for the calculation of Income Tax Article 21 should be cut by PT Wahana Jaya for a consideration given to Arip Nugraha is equal to gross remuneration net of daily labor wage employed Arip Nugraha and air conditioning spare part costs, as in the example is:
USD 10,000,000.00 - 4,500,000.00 USD - USD 1,000,000.00 = USD 4,500,000.00.

Income Tax Article 21 should be cut PT Wahana Jaya on income received Arip Nugraha is:
5% x 50% x Rp 4,500,000.00 = Rp 112,500.00

In case Arip Nugraha does not have a TIN, the Income Tax Article 21 should be cut by PT Wahana Jaya becomes:
5% x 120% x 50% x Rp 4,500,000.00 = Rp135.000,00
b. In the case of PT Wahana Jaya did not obtain information based on the agreement made or documents provided by Arip Nugraha on the wages that must be paid Arip Nugraha or purchase of material / substance, article 21 should be cut PT Wahana Jaya is the sum of:
5% x 50% x Rp 10,000,000.00 = 250,000.00

In case Arip Nugraha does not have a TIN, the Income Tax Article 21 should be cut by PT Wahana Jaya becomes:
5% x 120% x 50% x Rp 10,000,000.00 = Rp 300,000.00
Note:
For the payment of daily wages to each employee subject to withholding income tax article 21 by Arip Nugraha.







10 comments:

 Nur Indah said ...
Look, we perush new stand. New split the salaries of employees in November and December 2009, although the deed had been there since June because month2 subsequently used for necessary permits, etc. and just earning from November and December 2009.
For employees PPh21 monthly (November & Desember2009) We calculate the appropriate training DJP TSB month annualized net income by the way multiplied by 12, and the tax payable for the year divided by 12 PPh21 stay this way most of our employees are payable PPh21 For November and December. And had We deposited the payments in December 2009 and January 2010.
(Actually how to calculate income tax 21 who was only 2 months & Desembar November 2009)
Year net income = Gross Income (Salary month x 12) in less Bi.jabatan
A. PPH PPH psl psl 21 payable = 21 x 12. Medium payable u / PPH psl psl 21 payable = PPH outstanding 21 x 12
Or
B. The net income of the year = Gross Income (Salary month x 12/2) in less Bi.jabatan. u / PPH psl psl 21 payable = PPH outstanding 21 x 2/12

The problem, thus the period of our acquisition of only two months, so when calculated for point B revenue year our employees to be under PTKP. so there is no obligation PPh21. We want to know as never before the solution of this problem, and how PPh21 which we have paid For November and December 2009.
Thank you for your answer.

February 5, 2010 at 2:07 AM
 IndonesianTax said ...
bu beautiful, first got to know the status of employees first, because it would be different treatment for employees who have been working from the beginning of the year and new employees who actually work in perusaahan mother.
1, for employees who are already working in other places of the beginning of the year, then the calculation of the net income for the year was only 2 X net income per month, reduced PTKP
2. for new employees who work (from the beginning of the year has not been working elsewhere), then the net pengahsilan annually is 12 x net income per month is reduced PTKP

February 8, 2010 at 6:35 PM
 Fate Ilyas said ...
I status in 2009 there were 2 that is from January to April 2009 as an employee and from May to December as a consultant how filling SPT as well as tax calculation
Thank you

February 24, 2010 at 2:30 AM
 IndonesianTax said ...
pack destiny, to the status of employees, earnings father was cut by the company where you work, live requested its A1 form 1721 to the company. sedangakn as a consultant should also be cut with the status of the father is not an employee, but included experts from companies that use the services of the father, so it should have been cut off. Later the father stayed combine both the income and then deducted by the tax that has been deducted.

March 10, 2010 at 6:43 PM
 r4hm1 said ...
Greetings Sir,

I worked in the NGO since October 2009. And krn NGO not subject taxable hrs then employees take care of her tax SNDR (non paid by the office). Before Oct 2009 I work for a company Spore online.

Kira2x as never before how the tax is yes. Btw, I may ask for email or messenger can I contact For further bertanya2 lbh?

thank you
Rahmi

March 16, 2010 at 6:16 AM
 IndonesianTax said ...
tu rahmi, income from jan-oct and from oct-des merged first, and only later calculated tax

March 23, 2010 at 9:50 PM
 sianty said ...
Good afternoon...
I want to ask about reporting such as cutting pph 21 on my yearly. as I get the information pph cuts 21 by a company that is a reward as experts that are not sustainable. the evidence cuts 21 pph listed gross income of 5m and a great pph 21 which was cut by 375rb.
I want to ask these data should I fill in the forms such as annual, which part? and how to calculate the reduction in gross income to obtain net income. because I had been using the norm calculations for my trading business. for the info and assistance I say many thanks.

March 18, 2012 at 1:23 AM
 Anonymous said ...
good afternoon, I would like to ask. calculate how much tax has been known ditangggung of the income received, including taxes.
eg like this. A salaried sebsar 8jt and include taxes. status is K / 2 and there has been no official expenditure for outsourcing (contract)
I question is how much tax ditangung A?
thank you

December 2, 2014 at 10:35 PM
 Dekim Jap said ...
dear admin ... in the case of the mother Neneng Hasanah, how about the way its reporting SPT? if a reply digunanakan in Tabarru Neng bu Life insurance is a TIN her husband

thank you

February 13, 2016 at 5:53 AM
 Heru said ...
thank you
Add Sciences

February 17, 2016 at 10:45 PM