Identification of Employee Income

Oct 13, 2025 by talynt.org 136 views

Income Tax Cutting Mechanism Article 21 Fixed Employee Salary at PT (Persero) Port of Indonesia I Belawan Branch

Introduction

Tax is one of the biggest sources of income for the Indonesian state, evident from the State Budget (APBN), where the revenue of the tax sector continues to be excellent, especially after revenue from the oil and gas sector has decreased in the international market. In order to increase tax revenue, the government implements various strategies, both in the form of tax extensification-that is, efforts to optimize tax revenue through increasing external factors-and tax intensification, which involves efforts to increase internal factors. The importance of the principle of justice and legal certainty for taxpayers is also a major concern in this context.

The tax collection scenario often faces complex problems, where the government as a tax collector has an interest in getting sufficient revenue, while the Taxpayer community expects justice in tax collection in accordance with their abilities. Fair tax burden is the expectation of the community, while the government hopes that the tax will be paid on time and in accordance with applicable law. In this context, understanding the Income Tax (PPh) Article 21, which is applied to the salaries of permanent employees, is crucial.

Understanding Income Tax (PPh) Article 21

Income Tax (PPh) Article 21 is a form of tax deduction that is applied to the salaries of permanent employees. At PT (Persero) Pelabuhan Indonesia I Belawan Branch, this cutting mechanism is carried out with the provisions in force in Indonesia. Article 21 PPh deduction is carried out by an employer every month and paid to the state, with the amount calculated based on employee income after being reduced by permitted expenses, such as pension costs, BPJS discounts, and so on.

The calculation of PPh 21 is based on the employee's gross income, which includes basic salaries, benefits, and bonuses received for one month. The employee's income tax payable is then reduced by permitted discounts, such as retirement costs and tax that can be claimed. The tariff varies in accordance with the income layer, which is regulated in the applicable tax law.

Income Tax Cutting Process Article 21

The Income Tax Cutting Process Article 21 can be broken down into several stages:

1. Identification of Employee Income

The first stage is identifying employee gross income. This includes basic salaries, benefits, and bonuses received for one month.

2. Reduction of Family Costs

Furthermore, the employee's income tax payable is that gross income is reduced by permitted discounts, such as retirement costs and tax that can be claimed.

3. Calculation of Tax Payable

The employee's income tax payable is then calculated based on the reduced gross income. The tariff varies in accordance with the income layer, which is regulated in the applicable tax law.

4. Payment of Tax

The employer then pays the calculated tax to the state on behalf of the employee.

Analysis

Cutting PPh 21 on permanent employee salaries at PT (Persero) Port Indonesia I Belawan Branch not only function as an obligation, but also as a form of employee contribution to state development. With a clear and planned mechanism, it is expected that employees can better understand their rights and obligations in terms of taxation.

On the other hand, the government is trying to maintain justice in tax collection so that no employees feel disadvantaged. The existence of progressive tariffs in tax collection provides incentives to low-income employees, while high-income people contribute greater. Thus, this taxation system functions not only as a source of state revenue, but also as a tool to achieve social welfare.

Compliance with tax cuts is very important, not only for the government that depends on tax revenue, but also for employees who can use the proof of the cut in reporting their taxes at the end of the year. Transparent and reliable systems will increase public confidence in the government and tax institutions.

Conclusion

Article 21 Income Tax Cutting at PT (Persero) Port Indonesia I Belawan Branch plays an important role in maintaining a balance between tax obligations and justice for employees. Success in its implementation will significantly affect the increase in overall state tax revenue. The government and employees must work together to ensure that the tax cutting mechanism is carried out fairly and efficiently.

Recommendations

Improving Transparency: The government should improve the transparency of the tax cutting mechanism to ensure that employees understand their rights and obligations.
Simplifying the Process: The government should simplify the tax cutting process to reduce the burden on employees and employers.
Increasing Public Awareness: The government should increase public awareness of the importance of tax compliance and the benefits of the tax cutting mechanism.
Providing Support: The government should provide support to employees who are struggling to pay their taxes, such as offering payment plans or providing tax relief.

By following these recommendations, the government can ensure that the tax cutting mechanism is carried out fairly and efficiently, and that employees are able to contribute to state development while also enjoying social welfare.
Income Tax Cutting Mechanism Article 21 Fixed Employee Salary at PT (Persero) Port of Indonesia I Belawan Branch: Q&A

Introduction

In our previous article, we discussed the Income Tax Cutting Mechanism Article 21, which is applied to the salaries of permanent employees at PT (Persero) Port Indonesia I Belawan Branch. In this article, we will answer some frequently asked questions (FAQs) about the tax cutting mechanism.

Q&A

Q1: What is the purpose of the Income Tax Cutting Mechanism Article 21?

A1: The purpose of the Income Tax Cutting Mechanism Article 21 is to reduce the tax burden on permanent employees at PT (Persero) Port Indonesia I Belawan Branch, while also ensuring that the government receives sufficient revenue.

Q2: How is the tax cutting mechanism calculated?

A2: The tax cutting mechanism is calculated based on the employee's gross income, which includes basic salaries, benefits, and bonuses received for one month. The employee's income tax payable is then reduced by permitted discounts, such as retirement costs and tax that can be claimed.

Q3: What are the permitted discounts that can be claimed?

A3: The permitted discounts that can be claimed include retirement costs, tax that can be claimed, and other expenses that are allowed by the tax law.

Q4: How often is the tax cutting mechanism carried out?

A4: The tax cutting mechanism is carried out every month, on behalf of the employee by the employer.

Q5: What is the role of the employer in the tax cutting mechanism?

A5: The employer plays a crucial role in the tax cutting mechanism, as they are responsible for calculating and paying the tax on behalf of the employee.

Q6: What are the benefits of the tax cutting mechanism?

A6: The benefits of the tax cutting mechanism include reducing the tax burden on employees, increasing public confidence in the government and tax institutions, and providing incentives to low-income employees.

Q7: What are the consequences of non-compliance with the tax cutting mechanism?

A7: The consequences of non-compliance with the tax cutting mechanism include fines, penalties, and even imprisonment.

Q8: How can employees ensure that they are compliant with the tax cutting mechanism?

A8: Employees can ensure that they are compliant with the tax cutting mechanism by keeping accurate records of their income and expenses, claiming permitted discounts, and paying their taxes on time.

Q9: What is the role of the government in the tax cutting mechanism?

A9: The government plays a crucial role in the tax cutting mechanism, as they are responsible for setting the tax rates, providing guidance and support to employees and employers, and ensuring that the tax cutting mechanism is carried out fairly and efficiently.

Q10: How can employees report any issues or concerns related to the tax cutting mechanism?

A10: Employees can report any issues or concerns related to the tax cutting mechanism to their employer or to the tax authorities.

Conclusion

In conclusion, the Income Tax Cutting Mechanism Article 21 is an important mechanism that helps to reduce the tax burden on permanent employees at PT (Persero) Port Indonesia I Belawan Branch, while also ensuring that the government receives sufficient revenue. By understanding the tax cutting mechanism and ensuring compliance, employees can enjoy the benefits of the mechanism and contribute to state development.

Recommendations

Employees should keep accurate records of their income and expenses to ensure that they are compliant with the tax cutting mechanism.
Employees should claim permitted discounts to reduce their tax burden.
Employees should pay their taxes on time to avoid fines and penalties.
Employers should provide guidance and support to employees to ensure that they are compliant with the tax cutting mechanism.
The government should provide clear guidance and support to employees and employers to ensure that the tax cutting mechanism is carried out fairly and efficiently.