THR Tax Calculation: Here's How To Share It

Lustrasi THR-pixabay.com

YOGYAKARTA - Hari Raya is a day that many people have been waiting for. Especially for employees in government agencies, companies, or the private sector.

THR aka Hari Raya Allowance is something to look forward to, but do you know how the THR tax is calculated? Let's look at the full explanation below.

Discussion on the calculation of the THR tax. Legal basis for imposition of holiday allowances tax

The imposition of THR tax has been confirmed in Article 5 paragraph (1) letter b of the Director General of Taxes Regulation No. PER-15 / PJ / 2006 of 2006 concerning Amendment to the Decree of the Director General of Taxes No. KEP-545 / PK / 2000 regarding Guidelines for Withholding, Depositing and Reporting Income Tax Article 21 and Article 26 Regarding Professions, Services and Activities of Individuals ("Dirjen Pajak Regulation 15/2006").

Income withheld from PPh Article 21 is income received or obtained by employees, pension recipients or former employees irregularly in the form of production services, bonuses, gratuities, leave allowances, holiday allowances, new year allowances, bonuses, annual premiums, and other similar income. which is inconsistent.

Here's how to calculate the THR tax

Hari Raya allowance, namely irregular income. Then why is the tax point bigger? The tax points on the THR are greater because the calculation of irregular and non-annual income. This is stated in the Director General of Taxes Regulation Number: PER - 31 / PJ / 2012 Article 14 paragraph 2 letters a and b.

"A. The estimate of regular income is the amount of regular income in 1 (one) month multiplied by 12 (twelve). "

"B. in the event that there is additional income that is irregular in nature, the estimated income to be obtained for 1 (one) year is the amount in letter a plus the amount of income that is irregular in nature. "

THR is an irregular income that is received once a year, so it is not necessary to annualize the amount of income tax. In order to clarify the calculation of tax on holiday allowances (THR), the following will simplify the calculation of income tax for individual taxpayers.

New Regulation PP Number 35 Year 2019

Recently, to be precise on May 6, 2019, President Joko Widodo has signed Government Regulation (PP) Number 35 of 2019 concerning the Third Amendment to Government Regulation Number 19 of 2016 concerning the Provision of Salaries, Pensions, or Thirteenth Allowances for Civil Servants, TNI Soldiers, POLRI Members, State Officials, and Recipients of Pension or Benefits. This was carried out with the consideration that Government Regulation Number 19 of 2016 should be adjusted again to the times.

In Government Regulation Number 35 Year 2019, it is stated that the thirteenth salary, pension, or allowance for PNS, TNI Soldiers, POLRI Members, State Officials, and Recipients of Pension or Allowances are given the amount of income in June or equal to Take Home Pay (THP) each month. . Suara Article 3 paragraph (2) Government Regulation Number 35 Year 2019: "In the event that the income for the month of June as referred to has not been paid as much as the income that should have been received due to a change in income, the concerned person will still be given the thirteenth difference in income deficiency."

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