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How to Calculate Income Tax Article 25 for New Taxpayers

  1. New taxpayers are individual taxpayers and entities who receive income for the first time from a business or independent job in the current tax year.
  2. The amount of Income Tax Article 25 instalments for new taxpayers is the amount of Income Tax which is calculated based on the application of the general rate on net monthly annualized income, divided by 12.
    Net income is:

    • in the event that a taxpayer keeps books of books and from the books of books, the amount of net income is calculated every month, the net fiscal income is calculated based on the bookkeeping;
    • in the event that the taxpayer only keeps records using the Net Income Calculation Norm or keeps books of account but the amount of net income cannot be calculated from the books each month, the net fiscal income is calculated based on the Net Income Calculation Norms on gross turnover or revenue.
  3. For New Agency Taxpayers
    • The amount of PPh Article 25 instalments is the amount of Income Tax which is calculated based on the application of the general rate on net monthly annualized income, divided by 12 (twelve).
    • Net income is:
      • in the event that a WP maintains bookkeeping and from the bookkeeping the amount can be calculated
      • net income every month, net fiscal income is calculated based on the books;
  4. For New Agency Taxpayers
    The amount of PPh Article 25 instalments is the amount of Income Tax which is calculated based on the application of the general rate on net monthly annualized income, divided by 12 (twelve).

Article 25 Income Tax Calculation on Bank Taxpayers and Business Lease Taxpayers with Option Rights

  • The amount of Article 25 Income Tax instalments for bank and leasing taxpayers with option rights is the amount of Income Tax which is calculated based on the application of general rates on taxable profit and loss according to the last quarterly annualized financial statements less Income Tax Article 24 which is paid or payable outside. land for the previous tax year, divided by 12.
  • If the bank taxpayer or leasehold with option rights is a new taxpayer, the amount of income tax article 25 for the first quarter is the amount of income tax payable based on the estimated annualized first-quarter profit and loss calculation, divided by 12.

The calculation of Article 25 Income Tax can be made easier with the help of Integra Consulting. This is because Integra Consulting is a company that partners with a Registered Tax Consultant (KIP-1510 / IP.C / PJ / 2015) so that it can help manage personal income tax and corporate taxpayers.

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