QUIZ PPH 21/26

Cahyo (single), is an employee who works as a computer assembler in an electronics company. Based on company policy, Cahyo is paid based on the number of units completed, namely Rp 300.000 per computer paid weekly, in 1 week (6 working days) 20 TVs are produced. Calculate the 21 Weekly PPh that Mr. Ardiansyah has to pay?

Answer explanation

Yuda is a WP who is married to Hanif and has 2 children. Yuda is a member of the board of directors of PT. Indofood and as of May 3 2021 has stopped working due to family reasons. In July 2021, he received a bonus of Rp 25.000.000 and in December 2021 he received a Tantiem of IDR 76.000.000. In June 2022, he received Rp 43.000.000 and Tantiem of Rp 8.000.000 in December 2022. How much PPh 21 was deducted from the money Yuda received after he stopped working?

Answer explanation

Nicholas Saputra is an employee in the Finance division of PT Maju Terang with a salary of IDR 7.500.000 per month. PT Maju Terang participates in a pension program for its employees by paying Nicholas a pension fund contribution of Rp 100.000 a month. Nicholas Saputra also pays a similar contribution to the same pension fund of IDR 50.000 a month. In May 2022, Nicholas needed money to repair his house, so he took a self-paid pension fund contribution of IDR 10.000.000. Then in July 2022, he withdrew another IDR 15,000,000. Is Nicholas subject to income tax when withdrawing pension fund contributions? If yes, how much? If not, why?

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Sinta (K/1) is an outside insurance officer from PT lets life. Sinta is registered as a taxpayer and has an NPWP. Currently, Sinta only receives income from her activities as an outside insurance service officer, and has submitted a statement explaining this to PT Let's Live. In 2022, earnings will be as follows:

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If Park Seo Joon (WPLN) works as an expert in Indonesia, and Sumsang utilizes his services in return for Rp. 100,000,000 (1 time activity), how much tax is payable and what type of tax must be withheld?

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Sony is an Indonesian professional badminton athlete who lives in Jakarta. He won the Indonesia Grand Prix Gold tournament and won a prize of IDR 500,000,000. How much tax is paid?

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Heru is an enlisted officer who already has a NPWP with a gross income of Rp 8.000.000 per month. How much tax must be paid?

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