Dinamisasi Pajak PPh pasal 25 Akhir Tahun Bukan Ijon

To reduce the tax burden owed at the end of the year, if you are not a taxpayer using the final income tax rate based on Government Regulation 23 of 2018 or are not an individual entrepreneur, you are required to make monthly installments of Income Tax Article 25.

To reduce the tax burden owed at the end of the year, if you are not a taxpayer using the final income tax rate based on Government Regulation 23 of 2018 or are not an individual entrepreneur, you are required to make monthly installments of Income Tax Article 25. The general amount of Income Tax Article 25 installments is: net income multiplied by the tax rate, then divided by twelve or the number of months in the tax year. For individual taxpayers, net income is first subtracted from non-taxable income before being multiplied by the tax rate. Net Income is: For individual taxpayers who keep books and whose books can be used to calculate the amount of net income each month, the fiscal net income is calculated based on their books; For individual taxpayers who only keep records using the Net Income Calculation Standard The amount of Article 25 Income Tax installments is generally calculated as: net income multiplied by the tax rate, then divided by twelve or the number of months in the tax year. For individual taxpayers, non-taxable income is first subtracted from net income before being multiplied by the tax rate. Net Income is: For individual taxpayers who maintain bookkeeping and whose bookkeeping can calculate the amount of net income each month, the net fiscal income is calculated based on their bookkeeping. For individual taxpayers who only maintain bookkeeping using the Net Income Calculation Standard or maintain bookkeeping but whose bookkeeping cannot calculate the amount of net income each month, the net fiscal income is calculated based on the Net Income Calculation Standard based on gross turnover or receipts validation.