Download PPh 21 Aplikasi: A Guide for Indonesian Taxpayers
If you are an employee or an employer in Indonesia, you need to know about PPh 21, which is the income tax on salaries, wages, and other payments related to work or services. Paying PPh 21 is not only a legal obligation, but also a way to contribute to the development of the country. However, calculating and reporting PPh 21 can be complicated and time-consuming, especially if you do it manually. That's why you should consider using PPh 21 aplikasi, which is a software that can help you with the process. In this article, we will explain what PPh 21 is, how to calculate it manually, and how to use PPh 21 aplikasi to make your life easier.
What is PPh 21 and why is it important?
Definition and scope of PPh 21
PPh 21 stands for Pajak Penghasilan Pasal 21, which means income tax article 21. It is a tax that applies to income in the form of salaries, wages, honoraria, allowances, bonuses, commissions, pensions, severance pay, and other payments by name and in any form related to work or position, services, and activities performed by individuals who are domestic tax subjects or referred to as taxpayers.
download pph 21 aplikasi
PPh 21 applies to both employees and employers in Indonesia. Employees are those who receive or earn income from work or services performed for an employer. Employers are those who pay or provide income to employees or other income recipients. Employers can be individuals, companies, government agencies, state-owned enterprises, or other entities.
Employers are responsible for withholding, paying, and reporting PPh 21 on behalf of their employees or other income recipients. Employees or other income recipients are also required to report their annual income tax return (SPT) and pay any additional tax due if their income exceeds the threshold.
Benefits of paying PPh 21
Paying PPh 21 is not only a legal obligation, but also a way to contribute to the development of the country. By paying PPh 21, you are supporting the government's budget for various public services and programs, such as education, health care, infrastructure, social welfare, defense, security, and others. Paying PPh 21 also shows your compliance with the tax laws and regulations in Indonesia.
By paying PPh 21 correctly and on time, you can also avoid penalties and interest charges that may arise from late payment or underpayment. You can also claim tax credits or refunds if you have overpaid your taxes or have excess tax payments from previous years.
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Penalties for non-compliance
If you fail to comply with your PPh 21 obligations, you may face penalties and interest charges from the tax authorities. The penalties and interest charges vary depending on the type and severity of the violation. Some examples of penalties and interest charges are:
A penalty of 2% per month for late payment of tax due, up to a maximum of 48%.
A penalty of Rp100,000 for late submission of SPT.
A penalty of 15% of the underpaid tax amount for incorrect or incomplete SPT.
A penalty of 100% of the underpaid tax amount for fraudulent or intentional SPT.
A penalty of 20% of the tax due for failure to withhold or collect tax.
A penalty of 5% of the tax due for failure to pay or deposit tax.
A penalty of 2% per month for late payment or deposit of tax, up to a maximum of 24%.
Therefore, it is important to comply with your PPh 21 obligations and avoid any penalties and interest charges that may affect your financial situation and reputation.
How to calculate PPh 21 manually?
Components of gross income
To calculate PPh 21 manually, you need to know the components of your gross income. Gross income is the total amount of income that you receive or earn from your work or services before any deductions or taxes. Gross income consists of:
Regular income: This is the income that you receive or earn on a regular basis, such as monthly salary, wages, honoraria, allowances, bonuses, commissions, etc.
Irregular income: This is the income that you receive or earn on an irregular basis, such as annual bonus, severance pay, pension, gratuity, etc.
Benefits in kind: This is the income that you receive or earn in the form of goods or services provided by your employer, such as housing, vehicle, health insurance, education, etc.
You need to add up all these components to get your gross income for each month and for the whole year.
Non-taxable income (PTKP)
Not all of your gross income is subject to PPh 21. You can deduct a certain amount of your gross income that is considered as non-taxable income or Penghasilan Tidak Kena Pajak (PTKP). PTKP is a standard deduction based on your marital status and number of dependents. The current PTKP rates are:
StatusPTKP per year (Rp)
Single54,000,000
Married58,500,000
Married with one dependent63,000,000
Married with two dependents67,500,000
Married with three dependents72,000,000
You can deduct the PTKP amount from your annual gross income to get your net income. You can also divide the PTKP amount by 12 to get the monthly PTKP amount and deduct it from your monthly gross income.
Taxable income (PKP)
Your taxable income or Penghasilan Kena Pajak (PKP) is the amount of your net income that is subject to PPh 21. You can calculate your PKP by subtracting your PTKP from your net income. If your net income is less than or equal to your PTKP, then your PKP is zero and you do not have to pay any PPh 21. However, if your net income is more than your PTKP, then you have to pay PPh 21 according to the progressive tax rates.
Progressive tax rates
PPh 21 follows a progressive tax system, which means that the higher your PKP, the higher the tax rate that applies to you. The current progressive tax rates are:
PKP per year (Rp)Tax rate (%)
Up to 50,000,0005
Above 50,000,000 up to 250,000,00015
Above 250,000,000 up to 500,000,00025
Above 500,000,00030
To calculate your PPh 21 using the progressive tax rates, you need to apply the tax rate for each bracket of your PKP and add them up. For example, if your PKP is Rp300 million, then your PPh 21 is calculated as follows:
PKP per year (Rp)Tax rate (%)Tax amount (Rp)
50,000,00052,500,000
200,000,0001530,000,000
50,000,0002512,500,000
Total-45,000,000
You can also divide your PPh 21 by 12 to get the monthly PPh 21 amount that you have to pay or withhold.
Example of calculation
To illustrate how to calculate PPh 21 manually, let's take an example of an employee who has the following income and deductions:
ItemAmount per month (Rp)
Salary10,000,000
Bonus1,000,000
Housing allowance2,000,000
Health insurance premium (paid by employer)500,000
Pension contribution (paid by employee)(500,000)
Total gross income13,000,000
PTKP (single)(4,500,000)
Taxable income (PKP)8,500,000
The annual gross income of the employee is Rp156,000,000 (13,000,000 x 12). The annual PTKP of the employee is Rp54,000,000 (4,500,000 x 12). The annual PKP of the employee is Rp102 ,000,000 (156,000,000 - 54,000,000). The annual PPh 21 of the employee is calculated as follows:
PKP per year (Rp)Tax rate (%)Tax amount (Rp)
50,000,00052,500,000
52,000,000157,800,000
Total-10,300,000
The monthly PPh 21 of the employee is Rp858,333 (10,300,000 / 12). The employer has to withhold and pay this amount to the tax authorities on behalf of the employee.
How to use PPh 21 aplikasi?
What is PPh 21 aplikasi and where to get it?
PPh 21 aplikasi is a software that can help you calculate and report PPh 21 easily and accurately. It is developed by the Directorate General of Taxes (DGT) of Indonesia and can be downloaded for free from their official website. PPh 21 aplikasi is compatible with Windows operating systems and requires a minimum of 512 MB RAM and 100 MB free disk space.
PPh 21 aplikasi can be used by both employees and employers in Indonesia. Employees can use it to calculate their own PPh 21 and prepare their SPT. Employers can use it to calculate the PPh 21 of their employees or other income recipients and generate the withholding tax slips (bukti potong) and the tax payment slips (SSP).
Features and advantages of PPh 21 aplikasi
PPh 21 aplikasi has many features and advantages that can make your PPh 21 calculation and reporting easier and faster. Some of the features and advantages are:
It can calculate PPh 21 for various types of income and deductions, such as regular income, irregular income, benefits in kind, pension contribution, etc.
It can apply the latest tax rates and PTKP rates automatically.
It can handle multiple income sources and multiple tax periods.
It can generate various reports and forms, such as SPT, bukti potong, SSP, etc.
It can export the data to Excel or PDF formats.
It can import the data from other sources, such as e-SPT or e-Filing.
It can update the data online from the DGT website.
It has a user-friendly interface and a help menu.
How to install and use PPh 21 aplikasi
To install and use PPh 21 aplikasi, you need to follow these steps:
Download the PPh 21 aplikasi file from the DGT website. Choose the version that matches your operating system.
Extract the file to a folder on your computer. You will see a file named setup.exe.
Run the setup.exe file and follow the instructions on the screen. You will need to agree to the terms and conditions and choose a destination folder for the installation.
After the installation is complete, you will see a shortcut icon for PPh 21 aplikasi on your desktop. Double-click on it to launch the software.
You will need to register your software with your name, email address, phone number, and tax identification number (NPWP). You will also need to create a password for your account.
You will see a main menu with several options, such as Data Entry, Calculation, Report, Import/Export, Update Data Online, etc. Choose the option that suits your needs and follow the instructions on the screen.
You can also access the help menu if you need any guidance or assistance with using the software.
How to report and submit PPh 21 online
If you want to report and submit your PPh 21 online, you can use the e-Filing service provided by the DGT. e-Filing is a system that allows you to submit your SPT electronically through the internet. To use e-Filing, you need to follow these steps:
Create an account on the e-Filing website using your NPWP and email address. You will receive a verification code via email that you need to enter on the website to activate your account.
Log in to your account and choose the type of SPT that you want to submit. You can choose from SPT 1770, SPT 1770S, or SPT 1770SS, depending on your income and tax status.
Fill in the required information on the online form. You can also import the data from PPh 21 aplikasi or other sources if you have already prepared your SPT using them.
Review and verify your data before submitting. You will see a summary of your SPT and the amount of tax due or refundable.
Submit your SPT and print or save the confirmation page. You will also receive an email confirmation with a receipt number and a barcode.
If you have any tax due, you need to pay it using the SSP that you can generate from the e-Filing website. You can pay online using various methods, such as internet banking, ATM, mobile banking, etc. You need to enter the receipt number and the barcode on the SSP when making the payment.
If you have any tax refundable, you need to wait for the verification and approval from the DGT. You will receive a notification via email when your refund is processed and transferred to your bank account.
Conclusion and FAQs
Summary of the main points
PPh 21 is the income tax on salaries, wages, and other payments related to work or services in Indonesia. It is important to pay PPh 21 correctly and on time to avoid penalties and interest charges and to support the development of the country. You can calculate PPh 21 manually by using the components of gross income, non-taxable income (PTKP), taxable income (PKP), and progressive tax rates. However, calculating PPh 21 manually can be complicated and time-consuming, especially if you have multiple income sources and tax periods. That's why you should use PPh 21 aplikasi, which is a software that can help you calculate and report PPh 21 easily and accurately. You can also use e-Filing service to submit your SPT online and pay or receive your tax due or refundable electronically.
FAQs
Here are some frequently asked questions about PPh 21 and PPh 21 aplikasi:
Q: How do I know if I am a domestic tax subject or a foreign tax subject?
A: You are a domestic tax subject if you meet one of these criteria:
You are an Indonesian citizen who resides in Indonesia or is present in Indonesia for more than 183 days within any 12-month period.
You are an Indonesian citizen who is abroad for official duties or education purposes and still has income from Indonesia.
You are a foreign citizen who resides in Indonesia or is present in Indonesia for more than 183 days within any 12-month period.
You are a foreign tax subject if you do not meet any of these criteria.
Q: How do I know if I have to report my annual income tax return (SPT)?
A: You have to report your annual income tax return (SPT) if you meet one of these criteria:
Your annual gross income exceeds your PTKP.
You have more than one employer or income source.
You have income from abroad.
You have income that is not subject to withholding tax or final tax.
You have overpaid taxes or excess tax payments from previous years.
You do not have to report your annual income tax return (SPT) if you do not meet any of these criteria.
Q: When is the deadline for reporting and paying PPh 21?
A: The deadline for reporting and paying PPh 21 depends on the type and frequency of your income:
If you have regular income, such as monthly salary, wages, allowances, etc., you have to report and pay PPh 21 on a monthly basis. The deadline is the 10th day of the following month.
If you have irregular income, such as annual bonus, severance pay, pension, etc., you have to report and pay PPh 21 on an event basis. The deadline is the end of the following month after the event occurs.
If you have benefits in kind, such as housing, vehicle, health insurance, etc., you have to report and pay PPh 21 on an annual basis. The deadline is the end of March of the following year.
If you have to report your annual income tax return (SPT), the deadline is the end of March of the following year.
You can use PPh 21 aplikasi or e-Filing to report and pay PPh 21 online before the deadline.
Q: How do I update PPh 21 aplikasi to the latest version?
A: You can update PPh 21 aplikasi to the latest version by using the Update Data Online feature on the main menu. You need to have an internet connection and log in to your account. You will see a notification if there is a new version available. You can download and install the new version by following the instructions on the screen.
Q: How do I contact the DGT if I have any questions or problems with PPh 21 or PPh 21 aplikasi?
A: You can contact the DGT by using one of these methods:
Call center: 1500 200 (Monday to Friday, 08.00-16.00 WIB)
Email: pengaduan@pajak.go.id
Website: www.pajak.go.id
Social media: Facebook, Twitter, Instagram, YouTube (@DitjenPajakRI)
You can also visit the nearest tax office or tax service center in your area.
I hope this article has been helpful and informative for you. If you have any feedback or suggestions, please let me know. Thank you for reading and have a nice day! 44f88ac181
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