INCOME TAX CALCULATION

NOT EMPLOYEES

There are three ways the calculation of income tax article 21 for non employees :

1. Income Tax Article 21 Non-Employees Sustainable Obtain Non-taxable Income

((50% x Gross Income)- Non-taxable income for a month) x Tariff of Article 17
Cumulatively calculated

Example :

Diva Cahyani is a service official outside insurance from Sehat Abadi Inc.
Diva Cahyani’s husband has been registered as a taxpayer and has a taxpayer
identification number. Diva Cahyani has delivered a photocopy of the taxpayer
identification number of the husband, a photocopy of the marriage certificate and a
photocopy of the family card to the tax cuter. Diva Cahyani only earns income from her
activities as an insurance service outside officer, and has submitted a statement
explaining the matter to Sehat Abadi Inc . In 2016, the income received by Diva Cahyani
as an outside official of insurance from Sehat Abadi Inc. is as follows:

Comition
Month
( Rupiah )
January Rp 35.000.000
February Rp 45.000.000
March Rp 42.000.000
April Rp 34.000.000
May Rp 40.000.000
June Rp 46.000.000
July Rp 50.000.000
August Rp 54.000.000
September Rp 56.000.000
October Rp 58.000.000
November Rp 59.000.000
Desember Rp 60.000.000
2. Income tax Article 21 Non-Employees Sustainable Do Not Obtain Non-Taxable
Income
(50% x Gross Income ) x Tariff of Article 17
Cumulatively calculated

Expamle :
Dr. Surya Kusu,a, Sp. JP is a cardiologist who practices at Harapan Jantung
Sehat Hospital with an agreement that for each doctor's services paid by the patient 20%
will be deducted by the hospital as part of the hospital's income and the remaining 80%
of the services the doctor will be paid to Dr. Surya Kusuma, Sp. JP at the end of each
month. In addition to practice at Harapan Jantung Sehat Hospital Dr. Surya Kusuma, Sp.
JP also practices himself in his private clinic. dr. Abdul Gopar, Sp. JP has a taxpayer
identification number. In 2016, doctor services paid by patients from Dr.Surya Kusuma,
Sp. JP in Harapan Jantung Sehat Hospital is as follows:

Month Doctor Services

Paid by Patients
January 42,000,000.00
February 45,000,000.00
March 47,000,000.00
April 40,000,000.00
May 46,000,000.00
June 53,000,000.00
July 40,000,000.00
August 35,000,000.00
September 43,000,000.00
October 45,000,000.00
November 44,000,000.00
Desember 40,000,000.00
Total 520,000,000.00
3. Income Tax Article 21 Non-Employees Are Not Sustainable
(50% x Gross Income) x Tariff of Article 17

Example :
1. Imam carried out computer repair services to Pantang Menyerah Inc. with a fee of Rp.
4,500,000.00.
2. Elisabeth Hasibuan is a lawyer. in handling cases, she received a fee of 300,000,000
from Bahagia Sendiri Inc.