Cara Menghitung PPH Progresif: A Comprehensive Guide for Sobat TeknoBgt

Hello Sobat TeknoBgt, today we are going to discuss one of the most important tax topics in Indonesia – PPH Progresif. It is a tax system that applies a tax rate that increases as the income increases. This system is designed to ensure that high-income earners pay a higher amount of tax compared to low-income earners. In this article, we will learn how to calculate PPH Progresif and answer some of the frequently asked questions related to this topic. So, let’s get started!

What is PPH Progresif?

PPH Progresif is an income tax system in Indonesia that applies a progressive tax rate to taxable income. Unlike the flat tax rate, PPH Progresif increases with an increase in the income. This tax system is designed to ensure that high-income earners contribute more to the tax revenue compared to low-income earners.

As per the Indonesian Income Tax Law, PPH Progresif applies to personal income tax and corporate income tax. The tax rates for personal income tax are different from corporate income tax. In this article, we will focus on personal income tax.

How does PPH Progresif work?

PPH Progresif works based on a tax bracket system. The taxable income is divided into several brackets, and each bracket has a different tax rate. The tax rate increases as the income increases. Once the taxable income reaches a certain level, it will be taxed at the highest tax rate.

Currently, there are six tax brackets in Indonesia, ranging from 0% to 30%. The table below shows the tax rates and the corresponding taxable income for each tax bracket:

Who is subject to PPH Progresif?

All taxpayers who have a taxable income in Indonesia are subject to PPH Progresif. The taxable income includes any income received from employment, business, investment, or any other sources. Non-resident taxpayers are also subject to PPH Progresif on their income sourced in Indonesia.

How to calculate PPH Progresif?

The calculation of PPH Progresif is based on the taxable income of the taxpayer. To calculate PPH Progresif, follow the steps below:

1. Determine the taxable income of the taxpayer. The taxable income is the total income of the taxpayer minus the allowable deductions and exemptions.
2. Identify the tax bracket that applies to the taxable income. For example, if the taxable income is Rp 100 million, the tax rate of 5% applies to the portion of the taxable income between Rp 50 million and Rp 100 million.
3. Calculate the tax payable for each tax bracket using the corresponding tax rate. For example, if the taxable income is Rp 100 million, the tax payable for the first tax bracket is 0%, and for the second tax bracket, it is 5% of the taxable income between Rp 50 million and Rp 100 million.
4. Add up the tax payable for each tax bracket to arrive at the total tax payable.

Let’s take another example to understand the calculation of PPH Progresif better. Suppose your taxable income is Rp 750 million. Here’s how you can calculate the PPH Progresif:

1. The taxable income is Rp 750 million.
2. The tax rate of 5% applies to the portion of the taxable income between Rp 50 million and Rp 250 million, 15% applies to the portion between Rp 250 million and Rp 500 million, and 25% applies to the portion between Rp 500 million and Rp 750 million.
3. The tax payable for each tax bracket is calculated as follows:
   • For the first tax bracket, the tax payable is 0%.
   • For the second tax bracket, the tax payable is 5% of (Rp 250 million – Rp 50 million) = Rp 10 million.
   • For the third tax bracket, the tax payable is 15% of (Rp 500 million – Rp 250 million) = Rp 37.5 million.
   • For the fourth tax bracket, the tax payable is 25% of (Rp 750 million – Rp 500 million) = Rp 62.5 million.
4. The total tax payable is Rp 110 million (0 + 10 + 37.5 + 62.5).

FAQ about PPH Progresif

1. What are the allowable deductions and exemptions for PPH Progresif?

There are several deductions and exemptions allowed under PPH Progresif. Some of them are:

• Personal Allowance – Rp 54 million per year
• Dependent Allowance – Rp 4.5 million per dependent per year
• Work-related expenses – actual expenses incurred for work-related matters
• Donations – donations to charitable institutions or other non-profit organizations

2. Is there any penalty for late payment or underpayment of PPH Progresif?

Yes, there is a penalty for late payment or underpayment of PPH Progresif. The penalty is calculated as a percentage of the underpaid tax amount and will be charged for each month of delay. The penalty rate is 2% per month.

3. What is the deadline for PPH Progresif payment?

The deadline for PPH Progresif payment is on or before the 15th day of the following month after the income is received.

4. Can I file PPH Progresif online?

Yes, you can file PPH Progresif online through the tax department’s website or e-filing system.

Conclusion

PPH Progresif is an essential tax system in Indonesia that ensures the fair distribution of tax burden among taxpayers. In this article, we have learned how to calculate PPH Progresif and answered some of the frequently asked questions related to this topic. We hope this article has been helpful for you. If you have any further questions, feel free to ask us in the comments section below. Semoga Bermanfaat dan sampai jumpa di artikel menarik lainnya!

Cara Menghitung PPH Progresif: A Comprehensive Guide for Sobat TeknoBgt