The Calculation Process of Article 21 Income Tax

Oct 13, 2025 by magicalceylontours.com 101 views

Introduction

Income Tax (PPh) Article 21 is a crucial obligation that must be met by companies related to income received by employees. PT Adhi Karya (Persero) Tbk, as one of the leading construction companies in Indonesia, has the responsibility to calculate and deposit PPh 21 accurately in accordance with applicable tax provisions. The tax sector is the mainstay of state revenue, contributing around 70% of the total state revenue. With the extensification and intensification program initiated by the Directorate General of Taxes, Taxpayer Registration (WP) is easier with the introduction of the Taxpayer Identification Number (NPWP). NPWP functions as an official identity for WP in reporting income received for a year.

The Importance of Taxpayer Identification Number (NPWP)

For employees, if the income exceeds the Taxable Income Limit (PTKP), they are required to have a NPWP. However, there is an interesting phenomenon, that is, there are still many employees who do not have NPWP even though their income has exceeded these limits. This is certainly a challenge both for employees themselves and for companies and the government in maintaining tax compliance. Having a NPWP is very important for employees whose income has exceeded PTKP. This is not only as a fulfillment of legal obligations, but also provides many benefits, such as the ease of accessing taxation services, getting credit facilities from financial institutions, and supporting transparency and accountability in tax reporting.

The Calculation Process of Article 21 Income Tax

PPh 21 calculation is carried out based on the amount of employee gross income reduced by a deduction fee and is determined based on applicable regulations. Components calculated include basic salary, benefits, and bonuses received. The company must then calculate the tax owed by referring to the applicable rates in accordance with the provisions. For example, if an employee's salary is Rp. 10,000,000 per month, then in one year the gross income of the employee is Rp120,000,000. After deducting the established PTKP, the difference is the basis for calculating the tax owed. If the employee's income is above PTKP, the tax obligation is one of the responsibilities that must be carried out.

The Role of Companies in Maintaining Tax Compliance

Companies like PT Adhi Karya (Persero) Tbk have a significant role in maintaining tax compliance among employees. The company must provide adequate education about the importance of having NPWP and tax obligations to increase awareness among employees. With this step, it is expected that participation in the taxation program will increase, so that the contribution of taxes to state income can continue to grow. By having a NPWP, employees also contribute to the country's development through appropriate tax payments.

The Benefits of Having NPWP

Having a NPWP provides many benefits, such as the ease of accessing taxation services, getting credit facilities from financial institutions, and supporting transparency and accountability in tax reporting. By having a NPWP, employees also contribute to the country's development through appropriate tax payments. On the other hand, the company also needs to increase employee awareness about the importance of taxes and obligations to have a NPWP to create a work environment that is compliant with tax regulations.

Conclusion

Calculation and deposit of Article 21 Income Tax to employees at PT Adhi Karya (Persero) Medan Tbk is not just an administrative obligation, but also part of social responsibility in supporting state development. Employee awareness and compliance in terms of taxation becomes very important. Therefore, the company is expected to provide adequate education about the importance of having NPWP and tax obligations to increase awareness among employees. With this step, it is expected that participation in the taxation program will increase, so that the contribution of taxes to state income can continue to grow.

Recommendations

To increase awareness among employees about the importance of having NPWP and tax obligations, the company can take the following steps:

Provide regular education and training about tax compliance and NPWP
Encourage employees to register for NPWP and provide support in the registration process
Monitor and report tax compliance among employees
Provide incentives for employees who have NPWP and are compliant with tax regulations

By taking these steps, PT Adhi Karya (Persero) Tbk can contribute to maintaining tax compliance among employees and supporting state development.

Q: What is Income Tax (PPh) Article 21?

A: Income Tax (PPh) Article 21 is a type of income tax that is levied on employees' income. It is a crucial obligation that must be met by companies related to income received by employees.

Q: Why is it important for employees to have a Taxpayer Identification Number (NPWP)?

A: Having a NPWP is very important for employees whose income has exceeded the Taxable Income Limit (PTKP). This is not only as a fulfillment of legal obligations, but also provides many benefits, such as the ease of accessing taxation services, getting credit facilities from financial institutions, and supporting transparency and accountability in tax reporting.

Q: How is PPh 21 calculated?

A: PPh 21 calculation is carried out based on the amount of employee gross income reduced by a deduction fee and is determined based on applicable regulations. Components calculated include basic salary, benefits, and bonuses received. The company must then calculate the tax owed by referring to the applicable rates in accordance with the provisions.

Q: What is the role of companies in maintaining tax compliance among employees?

A: Companies like PT Adhi Karya (Persero) Tbk have a significant role in maintaining tax compliance among employees. The company must provide adequate education about the importance of having NPWP and tax obligations to increase awareness among employees.

Q: What are the benefits of having NPWP?

A: Having a NPWP provides many benefits, such as the ease of accessing taxation services, getting credit facilities from financial institutions, and supporting transparency and accountability in tax reporting. By having a NPWP, employees also contribute to the country's development through appropriate tax payments.

Q: How can employees increase their awareness about the importance of having NPWP and tax obligations?

A: Employees can increase their awareness about the importance of having NPWP and tax obligations by:

Regularly checking their income and tax obligations
Registering for NPWP and providing support in the registration process
Monitoring and reporting tax compliance among employees
Providing incentives for employees who have NPWP and are compliant with tax regulations

Q: What are the consequences of not having NPWP or not complying with tax regulations?

A: The consequences of not having NPWP or not complying with tax regulations can include:

Fines and penalties for non-compliance
Loss of credit facilities from financial institutions
Difficulty in accessing taxation services
Negative impact on employee morale and productivity

Q: How can PT Adhi Karya (Persero) Tbk contribute to maintaining tax compliance among employees?

A: PT Adhi Karya (Persero) Tbk can contribute to maintaining tax compliance among employees by:

Providing regular education and training about tax compliance and NPWP
Encouraging employees to register for NPWP and providing support in the registration process
Monitoring and reporting tax compliance among employees
Providing incentives for employees who have NPWP and are compliant with tax regulations

By taking these steps, PT Adhi Karya (Persero) Tbk can contribute to maintaining tax compliance among employees and supporting state development.