Law Number 36 of 2008 concerning Income Tax

Oct 13, 2025 by talynt.org 102 views

Procedure for Cutting and Reporting Income Tax Article 21 for the Salaries of Permanent Employees at PT Indonesia Asahan Aluminum (PT Inalum)

Introduction

Indonesia, as a developing country, is striving to achieve progress in various fields. The development of the country requires a significant amount of costs, which are mostly met through the State Budget (APBN). One of the important sources of state income is tax, including income tax (PPh) collected from employee salaries. PT Indonesia Asahan Aluminum (PT Inalum), as a state company that contributes greatly to economic development, certainly has an obligation in the deduction and reporting of Article 21 Income Tax on the salaries of its permanent employees. In this article, we will discuss the procedure for cutting and reporting income tax Article 21 for the salaries of permanent employees at PT Inalum.

Mechanism of Cutting and Reporting PPh Article 21

Article 21 Income Tax with the salaries of permanent employees in PT INALUM is carried out based on the applicable laws and regulations, namely Law Number 36 of 2008 concerning Income Tax and Minister of Finance Regulation (PMK) related to Article 21 Income Tax. The following are the steps:

1. Taxable Income Calculation (PKP)

PT Inalum calculates PKP employees by reducing gross income from various discounts, such as social security contributions, pension fees, and office costs. This calculation is essential in determining the taxable income of employees, which will then be used to calculate the PPh Article 21.

2. Determination of PPh Rates Article 21

Article 21 Income Tax Rates for permanent employees are determined based on Progressive scale Based on PKP. This tariff varies, ranging from 5% to 30%, depending on the amount of PKP. The PPh rates are as follows:

5% for PKP up to IDR 50,000,000
10% for PKP between IDR 50,000,001 and IDR 100,000,000
15% for PKP between IDR 100,000,001 and IDR 200,000,000
20% for PKP between IDR 200,000,001 and IDR 300,000,000
25% for PKP between IDR 300,000,001 and IDR 400,000,000
30% for PKP above IDR 400,000,000

3. Preparation of SPT

This SPT contains details of Article 21 Income Tax with each employee and the total Article 21 Income Tax is deposited. The SPT must be prepared accurately and submitted to the tax authority on time.

The Role of PT Inalum in the Indonesian Taxation System

As a state company, PT Inalum has an important role in supporting the Indonesian taxation system. Cutting and reporting of Article 21 Income Tax which is timely and in accordance with statutory regulations will make a positive contribution to state revenue. This tax fund can then be used to finance various national development programs that are beneficial for all Indonesian people.

Tips for PT Inalum Employees

As an employee of PT Inalum, understanding the procedure for cutting and reporting PPh Article 21 will help you in managing personal finances better. Here are some tips that you can apply:

Pay Attention to Salary Slip

Make sure you understand the detailed PPh Article 21 listed on your salary slip every month. This will help you to track your tax obligations and ensure that you are not overpaying or underpaying your taxes.

Applying Tax Returns

If you feel that you have paid Article 21 Income Tax exceeding your obligations, you have the right to submit a tax return through DGT. This will help you to claim back any excess taxes paid.

Take Advantage of the Tax Amnesty Program

If you have not yet reported assets, you can use the tax amnesty program to complete your tax obligations. This program is designed to encourage taxpayers to come forward and report their assets, and it can help you to avoid any penalties or fines.

Conclusion

Cutting and reporting of Article 21 Income Tax on permanent employee salaries is an obligation that must be met by PT Inalum. The accuracy in carrying out this tax obligation will have a positive impact on state finances and support national development. As an employee, you also have an important role in understanding this tax mechanism in order to be able to manage personal finances wisely.

Recommendations

Based on the discussion above, we recommend that PT Inalum:

Ensures that the procedure for cutting and reporting PPh Article 21 is carried out accurately and in accordance with statutory regulations.
Provides training and education to employees on the procedure for cutting and reporting PPh Article 21.
Encourages employees to take advantage of the tax amnesty program to complete their tax obligations.
Monitors and reviews the tax obligations of employees to ensure that they are accurate and up-to-date.

By following these recommendations, PT Inalum can ensure that it is meeting its tax obligations and supporting the Indonesian taxation system.
Frequently Asked Questions (FAQs) about Cutting and Reporting Income Tax Article 21 for the Salaries of Permanent Employees at PT Indonesia Asahan Aluminum (PT Inalum)

Q&A

Q: What is Income Tax Article 21?

A: Income Tax Article 21 is a type of income tax that is deducted from the salaries of permanent employees at PT Inalum. It is a mandatory tax that is required to be paid by the company on behalf of its employees.

Q: Who is responsible for cutting and reporting Income Tax Article 21?

A: PT Inalum is responsible for cutting and reporting Income Tax Article 21 on behalf of its employees. The company must ensure that the tax is deducted accurately and submitted to the tax authority on time.

Q: How is the taxable income calculated?

A: The taxable income is calculated by reducing the gross income from various discounts, such as social security contributions, pension fees, and office costs.

Q: What are the PPh rates for Income Tax Article 21?

A: The PPh rates for Income Tax Article 21 vary depending on the amount of taxable income. The rates are as follows:

5% for taxable income up to IDR 50,000,000
10% for taxable income between IDR 50,000,001 and IDR 100,000,000
15% for taxable income between IDR 100,000,001 and IDR 200,000,000
20% for taxable income between IDR 200,000,001 and IDR 300,000,000
25% for taxable income between IDR 300,000,001 and IDR 400,000,000
30% for taxable income above IDR 400,000,000

Q: What is the deadline for submitting the SPT?

A: The deadline for submitting the SPT is typically the 15th of the following month after the end of the tax period.

Q: Can I claim back excess taxes paid?

A: Yes, if you feel that you have paid Income Tax Article 21 exceeding your obligations, you have the right to submit a tax return through DGT to claim back any excess taxes paid.

Q: What is the tax amnesty program?

A: The tax amnesty program is a program designed to encourage taxpayers to come forward and report their assets. If you have not yet reported assets, you can use the tax amnesty program to complete your tax obligations.

Q: How can I ensure that I am meeting my tax obligations?

A: You can ensure that you are meeting your tax obligations by:

Paying attention to your salary slip to ensure that the Income Tax Article 21 is deducted accurately
Submitting a tax return through DGT if you feel that you have paid excess taxes
Taking advantage of the tax amnesty program to complete your tax obligations

Additional Resources

For more information about cutting and reporting Income Tax Article 21, you can refer to the following resources:

Law Number 36 of 2008 concerning Income Tax
Minister of Finance Regulation (PMK) related to Article 21 Income Tax
Directorate General of Taxation (DGT) website
PT Inalum's tax department

By understanding the procedure for cutting and reporting Income Tax Article 21, you can ensure that you are meeting your tax obligations and supporting the Indonesian taxation system.