1 PT Alexandria is a heavy machinery rentals and leasing company which operates in Jakarta, Indonesia.

It has tax ID number of 52.689.000.6789

During year 2023,

PT Alexandria has the payment of yearly honorarium and salaries & benefits as the following:

Pension
funds Transport
paid by allow per
No. Name M/F Monthly salaryStatus comp mth Job Title
1 Aranea F 35,000,000 K/0 500,000 500,000 Director
2 Basch M 17,500,000 K/1 300,000 300,000 Manager
3 Gigas M 5,500,000 K/3 250,000 250,000 Supervisor
4 Randot M 3,750,000 TK/1 150,000 150,000 Staff

PT Alexandria paid THR amounted to 1X basic salaries of permanent employee

Employee named Randot, has his mom as dependent, as stated in family certificate.
Gigas, starting July 2023 has salaries of IDR 7.5 million, his allowances and pension funds did not change
Occupational allowance of 5% or max. of 6 million IDR per year is allowed.

Payment to non-permanent employees:

A. Alexia is a key opinion leader, received a contract of 500,000,000 for 2 years period starting 20
A down payment of 50% is received during year 2023. And the remaining 25% is to be receive
The company did not accrue the expenses up until second payment realised.

B. Vivi, a retired employee, has been working in PT Alexandria for 22 years in August 2023.
He received post retirement benefits of 80,000,000 which was paid in September 2023
Vivi is married and has three kids.

C. Amarant, single (not yet married), is a sales computer from PT Lindblum.

Amarant has tax ID and does not have other income besides commission from PT Alexandria.
Commissions received amounted to Rp 50.000.000 in Jan-Dec 2023

Question:
a. Please make a working paper showing your computations of Art 21 of both permanent and non
b. Determine the over/underpayment for each person!
s in Jakarta, Indonesia.

the following:

Art 21 paid &

submitted by the
company until
Nov 2023
84,000,000
25,000,000
-
-

nsion funds did not change.

2 years period starting 2023.

ining 25% is to be received in 2024 and 2025.

ears in August 2023.

September 2023

ion from PT Alexandria.

f both permanent and non-permanent employees for 2023!

2 Mr. Guara Bobelo is married, has 3 kids
He is Japanese descendant, and domiciled in America.
In March 2023, received royalty from PT Soul
PT Soul has witheld Income Tax Art 26 amounted to Rp 35.000.000
In August 2023, Mr Aldebaran decided to move and domiciled in Indonesia
Work at PT Pata Pata with salary Rp 125.000.000 per month and start work on September 2023.
In September 2023, Mr Aldebaran has been eligible for paying Indonesian Art 21 tax.
Suggest Mr Aldebaran how to compute and report its Art 21 tax slip to Indonesian Tax Authority

a. How much Art 21 is witheld / paid by his current employer?

b. Which form of yearly tax return Art 21 to be filled by Mr Aldebaran for reporting tax to DJP Indonesia?
c. How much Art 21 is under/overpayment to be reported in (b) tax return?
rting tax to DJP Indonesia?
3
Tax Subject Identity
Name
Tax ID
Address

Type of business/ No of business

Telephone
Public Accountant Registered
Audit opinion
Tax Consultant
Fiscal period

General Information
1
2

Additional info:
1
2
3

4
5

7
 8

Questions:
A.
B.
PT Googlar
01.234.567.8-411.000
Riverview Road, Serpong
Tangerang 54321
General Trading
021-532 1000
Hansi Joachim & Partners
Fair without exception
Andrian Gunawan & Partners
1 Jan until 31 Dec 2023

The company engages in grocery services and general trading to supermarkets in towns
The capital of IDR 1bio is fully paid by shareholder:
1 PT November Rain
2 Mr. Yotan
3 PT Friends
Director and Commisioners
Director: Mr. Jotan
Commisioner Mr. Yotan
As of 31 Dec 2023 the company has the following investment in shares:
PT Hiromi Uehara Piano Manufacturing has tax ID
In terms of underpayment of taxes slip is submitted one day before due date of SPT (30 Apr 2024)
and in case of overpayment could be restituted and SPT is reported on time
Previous year data:
Fiscal Loss 2020 100,000,000
Fiscal Loss 2021 500,000,000
Fiscal Loss 2022 120,000,000

Medical allowances include 53.090.000 in terms of medical examination from partner hospitals
Mobile phone is for usage of marketing team which was bring to home
Advertising & promotion has been made nominative list with details as follows:
Printed media advertisement 700,000,000
Exhibition products expenses 78,000,000
Sponsorships related to product promo 100,000,000
Royalties is the payment of royalty to foreign companies but Art 26 witheld and no VAT incurred
R&D
R&D in Papua Nugini 2,500,000,000
R&D in Nusa Tenggara Timur 2,965,823,000
There has been adjustment of 1.800.000.000
to adjust inventory to its market valuation
Fiscal financial statement used cost method for inventories.
Tax charges detail:
PBB (Land & Buildings taxes (indonesia based)) 5,000,000
Retribution taxes 2,000,000
tax fines 3,000,000
tax fines for retribution 6,500,230
Gain on Sale is based on selling price of
NJOP (market value) based on tax upon buildings & land (property taxes base valuatio 1,100,000,000
Acquisition costs 600,000,000
Art 23 is paid completely at date of transactions

Please compute CIT Art 29 for year 2023!

Please compute (if any) prepayment of taxes Art 25 for 2024 monthly installments!
 Ownership
has tax ID 30%
has tax ID 61%
has tax ID 9%

5,000,000,000 27% (above 25%, if any dividend paid from

hiromi to Googlar, needs to be corrected)

31-Mar-21
30-Apr-22
30-Apr-23
Commercial PL Fiscal Correction
(+) (-)
Sales 96,452,000,000
Discount on sales - 6,400,000,000
Service Revenue 2,546,897,000
Net Sales 92,598,897,000

Cost of revenues
Beginning inventory 165,487,523,610
Purchase domestic 50,000,000,000
Ending inventory - 149,800,000,000 1800000000
COGS 65,687,523,610

Gross Profit 26,911,373,390

Operational expenses
Salary 12,000,000,000
Medical allow 465,000,000 53,090,000
Transport allow 165,000,000
Disablement allowance 100,000,000
Bonus & Holiday allowance 1,000,000,000
Benefits on terminated employee 55,000,000
Insurance Accident employee (JKK) 10,680,000
Insurance Death employee (JKM) 2,400,000
Insurance Pension employee (JHT) 68,400,000
Insurance premium company 20,000,000
Office supplies 365,000,000
Electricity & water 25,000,000
Fixed line telephone 16,500,000
Mobile phone 9,500,000 4,750,000
Research & dev 5,465,823,000 2,500,000,000
Uncollectible (bad debts exp) -
Royalties 960,500,000
Rent expense 48,250,000
Advertisement & Promotion 878,000,000 78,000,000
Education & training 95,000,000
Tax charges 16,500,230 9,500,230
TOTAL OPEX 21,766,553,230

Operational Profit 5,144,820,160

Other income
Gain on sale of land 500,000,000 500,000,000
Deposito interest income 26,456,123 26,456,123
Dividend from PT Hiromi 565,000,000 565,000,000
Total OI 1,091,456,123
Other expense
Expenses related to selling land 78,000,000 78,000,000
Expenses related to interest income 2,500,100 2,500,100
Expenses related to dividend payment 3,520,120 3,520,120
Total OE 84,020,220 2,729,360,450 2,891,456,123

PBT 6,152,256,063
2,729,360,450 2,891,456,123

Fiscal income 5,990,160,390

fiscal loss 720,000,000
5,270,160,390

Annual income (net) 92,598,897,000

taxable income 5,270,160,390
get facility 273186514.003509 11.00% 30,050,516.54
w.o facility 4,996,973,876 22% 1,099,334,252.72
1,129,384,769.26

Prepayment
 Fiscal PL

96,452,000,000
- 6,400,000,000
2,546,897,000
92,598,897,000

165,487,523,610
50,000,000,000
- 148,000,000,000
67,487,523,610

25,111,373,390

12,000,000,000
411,910,000
165,000,000
100,000,000
1,000,000,000
55,000,000
10,680,000
2,400,000
68,400,000
20,000,000
365,000,000
25,000,000
16,500,000
4,750,000
2,965,823,000
-
960,500,000
48,250,000
800,000,000
95,000,000
7,000,000
19,121,213,000

5,990,160,390

-
-
-
-
 -
-
-
-

5,990,160,390
5,990,160,390
-