You are an employee there is good news, for permanent employees can obtain income tax relief from 1 January 2009. Because the government has determined that a deduction from income that can be enjoyed by permanent employees are given the maximum single status of Rp 21.84 million per year. This resulted in taxable income for employees and lower income tax paid becomes smaller.
With the implementation of KUP Act and Income Tax Act and implementing regulations, taking effect on the calculation of Income Tax Article 21. Change the calculation of Income Tax Article 21 for the year 2009 this tax, including:
1. Changes in the cost of office and pension costs (PMK 250/PMK.03/2009)
The amount of office expenses and pension costs for permanent employees is 5% of gross income, now set a maximum term costs USD 6 million a year or USD $ 500 thousand a month. Previously was USD 1.296 million a year or USD $ 108 thousand a month. While the cost of pensions is now set to Rp 2.4 million a year or USD $ 200 thousand a month. Previous year of Rp 432,000 or Rp 36,000 a month
2. Changes in taxable income (PMK 254/PMK.03/2008 and Article 7 Income Tax Act No. 36 of 2008)
A. For Employees And Daily And Weekly Employees Not Stay Music, who receive income up to USD 150 thousand a day, or USD 1.32 million a month, no income tax cut.
B. For employees: Taxable Income per annum for WP OP is USD 15.84 million; additional taxable income for married status of Rp 1.32 million, for which her income combined USD 15.84 million and for those who have dependents, maximum 3 persons, additional taxable income each for Rp 1.32 million.
3. Income Tax Rate Changes (Article 17 of Income Tax Act NO. 36 of 2008)
Taxable Income layer is increased, is now earning up to Rp 50 million rate 5%, Rp.50 Million-USD. 250 million charge 15%, USD 250 million-USD 500 million charge 25% and more than USD 500 million charge 35%. In accordance with the provisions of Article 21 paragraph (5a) of Income Tax Act, no additional income tax for the income tax for those who did not NPWP by 20%.
Therefore, when previously a permanent employee status as single, without a defined contribution pension, had revenue of Rp. Will be 50 million a year income tax payable amounting to Rp 2.3 million, but starting in 2009 with the same income will only be payable income tax of Rp. 1.583 million). Khan lighter.
It is important to remember that the start of Fiscal Year 2009, was no longer SPT Tahunan 1721 Annual Income Tax, under Article 13 paragraph (5) 252/PMK.03/2008 PMK. So this year is the last year to report on the 1721 Annual Income Tax Year 2008.
With a decrease in income tax rates paid, employees are expected to increase economic capability, which can increase the purchasing power of employees which will ultimately promote economic growth through industrial sector procurement of goods and services. Thus, employees are supposed to pay taxes should be lower.
With the implementation of KUP Act and Income Tax Act and implementing regulations, taking effect on the calculation of Income Tax Article 21. Change the calculation of Income Tax Article 21 for the year 2009 this tax, including:
1. Changes in the cost of office and pension costs (PMK 250/PMK.03/2009)
The amount of office expenses and pension costs for permanent employees is 5% of gross income, now set a maximum term costs USD 6 million a year or USD $ 500 thousand a month. Previously was USD 1.296 million a year or USD $ 108 thousand a month. While the cost of pensions is now set to Rp 2.4 million a year or USD $ 200 thousand a month. Previous year of Rp 432,000 or Rp 36,000 a month
2. Changes in taxable income (PMK 254/PMK.03/2008 and Article 7 Income Tax Act No. 36 of 2008)
A. For Employees And Daily And Weekly Employees Not Stay Music, who receive income up to USD 150 thousand a day, or USD 1.32 million a month, no income tax cut.
B. For employees: Taxable Income per annum for WP OP is USD 15.84 million; additional taxable income for married status of Rp 1.32 million, for which her income combined USD 15.84 million and for those who have dependents, maximum 3 persons, additional taxable income each for Rp 1.32 million.
3. Income Tax Rate Changes (Article 17 of Income Tax Act NO. 36 of 2008)
Taxable Income layer is increased, is now earning up to Rp 50 million rate 5%, Rp.50 Million-USD. 250 million charge 15%, USD 250 million-USD 500 million charge 25% and more than USD 500 million charge 35%. In accordance with the provisions of Article 21 paragraph (5a) of Income Tax Act, no additional income tax for the income tax for those who did not NPWP by 20%.
Therefore, when previously a permanent employee status as single, without a defined contribution pension, had revenue of Rp. Will be 50 million a year income tax payable amounting to Rp 2.3 million, but starting in 2009 with the same income will only be payable income tax of Rp. 1.583 million). Khan lighter.
It is important to remember that the start of Fiscal Year 2009, was no longer SPT Tahunan 1721 Annual Income Tax, under Article 13 paragraph (5) 252/PMK.03/2008 PMK. So this year is the last year to report on the 1721 Annual Income Tax Year 2008.
With a decrease in income tax rates paid, employees are expected to increase economic capability, which can increase the purchasing power of employees which will ultimately promote economic growth through industrial sector procurement of goods and services. Thus, employees are supposed to pay taxes should be lower.
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