Income Tax Article 21 / 26 (40%) 1. Teuku Hamid, is an employee working in PT Y starting from 1st April 2017. He received salary amounted Rp. 8 million, allowance amounted Rp. 1 million. Insurance premium paid by PT Y and Teuku amounted Rp. 250 thousand and Rp.150 thousand, respectively. Pension expense and old age contribution paid by Teuku Hamid each amounted Rp. 200 thousand and Rp. 150 thousand. PT Y also paid pension expense amounted Rp. 200 thousand. Teuku Hamid married with three children (third children born on Jan 1st, 2017). In month of June, Mr Teuku Hamid received bonus amounted Rp. 10 million and in month December1st December), Mr Teuku Hamid resigned from his positions. Teuku Hamid has NPWP Instructions Calculate income tax article 21 for his ordinary income only(penghasilan teratur) . Calculate income tax article 21 for his bonus Calculate income tax article 21 in month December (after Teuku had resigned) 2 Calculate income tax artcle 21/26 infollowing stuations a. Ferry, is a plumber (tukang pipa) that work in company to fix plumbing system b. Joni, a consultant hired to trained the employees. Joni get paid Rp. 120 million c. Mr Xien, Chinesse nationality, hired as a project consultant for three months and d. Herry, is a retired employee and receiving monthly pension payment amounted NPWP for his work. Joni doesn't have NPWP. getting paid Rp. 800 million. Rp. 5 lon. Herry has NPWP. Income Tax Article 21 / 26 (40%) 1. Teuku Hamid, is an employee working in PT Y starting from 1st April 2017. He received salary amounted Rp. 8 million, allowance amounted Rp. 1 million. Insurance premium paid by PT Y and Teuku amounted Rp. 250 thousand and Rp.150 thousand, respectively. Pension expense and old age contribution paid by Teuku Hamid each amounted Rp. 200 thousand and Rp. 150 thousand. PT Y also paid pension expense amounted Rp. 200 thousand. Teuku Hamid married with three children (third children born on Jan 1st, 2017). In month of June, Mr Teuku Hamid received bonus amounted Rp. 10 million and in month December1st December), Mr Teuku Hamid resigned from his positions. Teuku Hamid has NPWP Instructions Calculate income tax article 21 for his ordinary income only(penghasilan teratur) . Calculate income tax article 21 for his bonus Calculate income tax article 21 in month December (after Teuku had resigned) 2 Calculate income tax artcle 21/26 infollowing stuations a. Ferry, is a plumber (tukang pipa) that work in company to fix plumbing system b. Joni, a consultant hired to trained the employees. Joni get paid Rp. 120 million c. Mr Xien, Chinesse nationality, hired as a project consultant for three months and d. Herry, is a retired employee and receiving monthly pension payment amounted NPWP for his work. Joni doesn't have NPWP. getting paid Rp. 800 million. Rp. 5 lon. Herry has NPWP