Income Tax (VAT ) by Li'iza Diana Mangzil

Income Tax (VAT )
Income Tax (VAT ) imposed on individuals and entities , in respect of income received or accrued during the tax year .
 Income Tax Subject
Subject is an individual income tax ; undivided estate as a whole , replacing eligible ; bodies , and a permanent establishment (PE ) .
 Tax subject consists of
1 . Subject Domestic Tax
2 . Foreign Tax subject .
Personal Income Tax Rates and Taxable Income ( PTKP )
This is the personal income tax rate and the personal exemption ( taxable income ) is in force since January 1, 2013 , which you can use to calculate your income tax . In accordance with Article 17, paragraph 1 , of Law No. . 36 of 2008 ( the Law on Income Tax ) , then the rate ( discounted ) personal income tax is as follows .
Taxable income bracket (U.S. ) Tax Rates
Up to 50 million 5 %
Above 50 million to 250 million 15 %
Above 250 million to 500 million 25 %
Above 500 million 30 %
The above tax rates enacted after personal exemption
( PTKP ) subtracted from the annualized net income .
PTKP different for different working status . In accordance with Article 7, paragraph 1 , of Law No. . 36 In 2008 , the amount was changed in accordance with the Regulation of the Minister of Finance No. 162/PMK.011/2012 of Adjustment personal exemption amount , for workers who are not married , taxable income is Rp24.300.000 . Notice the : See also the Director General of Taxation Regulation No. PER-31/PJ/2012 Procedure Technical Guidelines Cutting , Income Tax Deposits and Reporting Article 21 and / or Income Tax Article 26 With respect to the Work , Service , and Personal Events .
When workers mating , no additional Rp2.025.000 to PTKP .
When workers have children , there are additional non-taxable income for Rp2.025.000 for each child and is only valid until the third child .
There is no additional taxable income for the fourth child and so on .
When the wife works , PTKP worker remains the same , namely Rp24.300.000 and income tax rates remain the same .
Here's a personal exemption ( non-taxable income ) for different employment status .
PTKP Worker Status ( USD )
Not Yet Married 24.3 million
Married , children 0 26,325,000
Married , 1 child 28.35 million
Married , 2 children 30.375 million
Married , 3 children 32.4 million
That's personal income tax deductions and personal exemption that you can use to calculate your personal income tax .
 have you paid taxes...???