CASE PROBLEMS

PT. Gemilang Jaya (GJ), which is engaged in machine service services, located at Jl. Branch No.26 Jakarta (NPWP: 01.234.567.8-061.000) Tel. 021-4567789 and registered at KPP Pratama Jakarta Pancoran. During 2018 there were 13 permanent employees, of which 9 of them were under PTKP with a total income of Rp. 103,500,000. In addition, the company also pays honorarium or other compensation to 4 people other than permanent employees. The taxpayers themselves are given full trust by the government to calculate, determine, deposit and report the tax payable is the tax collection system for Domestic Tax Subjects (SPDM).

The following is a recapitulation of the payment of salaries, honoraria, commissions, etc. for permanent employees during 2018:

UNIVERSITY Information At the end of July Starting June 1, Based on form Expatriate Entered LEARNING 2018 resigned due 2018 Budanto was 1721 Al from PT. into a 2 (two) year to a career in transferred to the The light (previous work contract with another company company's branch work place) is the company and in Yogyakarta known to the started working on person concerned May 1, 2018 during Jan s.d. March 2018 received a net income of IDR 18,000,000 and has deducted Income Tax Article 21 of IDR 39,000Information Efendi Handoko Dedy Don Brocoly 05.234.765.1- 05.432.567.3- 05.234.765.4- 27.435.123.8- NPWP 033.000 032.000 015.000 055.000 J1. Tiada ujung No. JI. Lurus No. 32 J1. Panjang No. 21 J1. jaksa No. 15 Address 9 Jakarta Jakarta Jakarta Jakarta Position director Manager Staf director Married with 2 Married with 2 Married with the biological children biological support of 1 retired civil servant Married and bear 2 Status and 1 nephew who children, the second child was biological mother biological children are still in elementary school born in January (receive a monthly 2018 pension) Payment Jan s.d. July 2018 Jan s.d. Aug 2018 April s.d. Dec May s.d. Dec Period 2018 2018 Basic salary 160.000.000 112.000.000 45.000.000 198.000.000 Allowance. Position 25.000.000 9.400.000 32.000.000 Allowance. Eat 6.300.000 3.500.000 4.500.000 8.000.000 Allowance. Transport 5.600.000 3.500.000 4.500.000 8.000.000 Overtime pay 5.000.000 Bonus 15.000.000 10.000.000 50.000.000 Holiday allowance 14.000.000 5.000.000 22.000.000 Accident insurance 0.25% of basic salary, borne by the company Life insurance 0.3% of basic salary, borne by the company Pension plan 3.7% of basic salary, borne by the company Pension plan 2% of basic salary, borne by employees Income Tax 21 in accordance with has been deducted 12.000.000 applicable 850.000 30.665.000 regulations