How to Create Bukti Potong PPH 21 Tidak Final Excel
If you are an employer who pays income to non-permanent employees, freelancers, experts, or non-employees, or if you are an employee who receives such income, you need to create a document called bukti potong pph 21 tidak final excel. This document shows the withholding tax of income tax article 21 (not final) or article 26 that is applied to your income. This document is used as a proof of tax deduction for the income recipients and as a basis for calculating the annual tax return.
In this article, we will explain what is bukti potong pph 21 tidak final excel and why you need it. We will also show you how to download the template of this document and how to fill in the required information according to the instructions and regulations.
What is Bukti Potong PPH 21 Tidak Final Excel and Why You Need It
Bukti potong pph 21 tidak final excel is a document that shows the withholding tax of income tax article 21 (not final) or article 26 for employees who are not permanent, freelancers, experts, or non-employees. This document is used as a proof of tax deduction for the income recipients and as a basis for calculating the annual tax return. The withholding tax of income tax article 21 (not final) or article 26 is applied to the income that is not subject to the final tax rate, but to the general tax rate based on the annual income bracket.
You might need this document if you are an employer who pays income to non-permanent employees, freelancers, experts, or non-employees, or if you are an employee who receives such income. You can use this document to report your monthly withholding tax and to file your annual tax return.
Where to Download Bukti Potong PPH 21 Tidak Final Excel Template
To create this document, you need to download the template of bukti potong pph 21 tidak final excel from the official website of the Directorate General of Taxes (DGT) or from other sources that provide the same format. You also need to fill in the required information according to the instructions and regulations.
Here are some sources where you can download the template of bukti potong pph 21 tidak final excel:
- DGT website: You can find the template under the menu "Formulir Perpajakan" and then "Bukti Pemotongan dan/atau Pemungutan Pajak". You can choose the form number 1721-VI for bukti potong pph 21 tidak final or form number 1721-VII for bukti potong pph 21 final. You can download the template in PDF or Excel format.
- Klikpajak website: You can find the template under the menu "Blog" and then "Berita Regulasi". You can search for the article "Formulir 1721 A1 Excel, Ini Contoh dan Cara Download" and scroll down to find the link to download the template in Excel format.
- Blogpajak website: You can find the template under the menu "Download Formulir Perpajakan". You can scroll down to find the form number 1721-VI or 1721-VII and click on the link to download the template in Excel format.
How to Fill in Bukti Potong PPH 21 Tidak Final Excel
After you have downloaded the template, you need to fill in the information according to the general instructions and regulations. Here are some of them:
- You need to fill in one form for each income recipient per month.
- You need to use a separate form for income tax article 21 (not final) and income tax article 26.
- You need to fill in the information in Indonesian language and use Arabic numerals.
- You need to round up the amount of income and tax deduction to the nearest rupiah.
- You need to sign and stamp the form by yourself or by your authorized representative.
- You need to give a copy of the form to the income recipient no later than 20 days after the end of each month.
- You need to keep a copy of the form for your own records and for reporting purposes.
Next, we will explain each section and column of the template with examples. We will use the form number 1721-VI for bukti potong pph 21 tidak final as an illustration.
Section A: Identification of Tax Withholder
This section contains information about you as the employer or payer of income. You need to fill in your name, address, taxpayer identification number (NPWP), and tax office code. For example:
| Address | Jl. Raya No. 123, Jakarta Selatan |
Section B: Identification of Income Recipient
This section contains information about the employee or income recipient. You need to fill in their name, address, NPWP, citizenship status, and relationship with you. For example:
| Address | Jl. Melati No. 456, Jakarta Bar at |
| Citizenship Status | Indonesian |
| Relationship with Tax Withholder | Freelancer |
Section C: Details of Income and Tax Deduction
This section contains information about the amount and type of income and tax deduction for each month. You need to fill in the following columns:
- Column (1): The month of income payment.
- Column (2): The amount of gross income before tax deduction.
- Column (3): The amount of non-taxable income (PTKP) based on the income recipient's status and number of dependents.
- Column (4): The amount of taxable income (PKP) after deducting the non-taxable income from the gross income.
- Column (5): The amount of tax deduction based on the applicable tax rate for the taxable income.
- Column (6): The type of income according to the classification in the Income Tax Law. You need to use the following codes:
- A: Income from employment or services.
- B: Income from business or independent profession.
- C: Income from dividends, interest, royalties, or other capital gains.
- D: Income from rents, prizes, awards, or other similar income.
- E: Income from pensions, old-age benefits, or other similar income.
| January | 10,000,000 | 4,500,000 | 5,500,000 | 550,000 | A |
| February | 12,000,000 | 4,500,000 | 7,500,000 | 750,000 | A |
| March | 8,000,000 | 4,500,000 | 3,500,000 | 350,000 | A |
| April | 15,000,000 | 4,500,000 | 10,500,000 | 1,050,000 | A |
| Total | 45,000,000 | - | - | 2,700,000 | - |
Conclusion
In this article, we have explained what is bukti potong pph 21 tidak final excel and why you need it. We have also shown you how to download the template of this document and how to fill in the required information according to the instructions and regulations.
Creating bukti potong pph 21 tidak final excel is an important task for employers and employees who are involved in income tax article 21 (not final) or article 26. This document can help you to comply with the tax obligations and to calculate your annual tax return accurately.
Here are some tips and suggestions for creating bukti potong pph 21 tidak final excel:
- Make sure you use the correct form number and format for your type of income and tax deduction.
- Make sure you fill in the information completely and correctly based on the official data and documents.
- Make sure you keep a copy of the form for yourself and give a copy to the income recipient on time.
- Make sure you report your monthly withholding tax to the tax office using the form number 1721 or 1721-A1.
- Make sure you file your annual tax return using the form number 1770 or 1770-S and attach the copy of bukti potong pph 21 tidak final excel as a supporting document.
We hope this article has been helpful for you. If you have any feedback or questions, please feel free to share them in the comments section below. Thank you for reading!
FAQs
What is the difference between bukti potong pph 21 final and bukti potong pph 21 tidak final?
Bukti potong pph 21 final is a document that shows the withholding tax of income tax article 21 (final) for employees who are permanent or have a certain contract period. This document is used as a proof of final tax payment for the income recipients and does not need to be included in the annual tax return. The withholding tax of income tax article 21 (final) is applied to the income that is subject to the final tax rate of 5% or 15% depending on the amount of income.
How to calculate the non-taxable income (PTKP) for bukti potong pph 21 tidak final?
The non-taxable income (PTKP) is the amount of income that is exempted from tax based on the income recipient's status and number of dependents. The PTKP rates are regulated by the Minister of Finance Regulation Number 101/PMK.010/2016. The PTKP rates are as follows:
| Status | PTKP Rate (per year) |
| Married with 1 dependent | 63,000,000 |
| Married with 2 dependents | 67,500,000 |
| Married with 3 dependents | 72,000,000 |
To calculate the PTKP for bukti potong pph 21 tidak final, you need to divide the PTKP rate by 12 and multiply it by the number of months that the income recipient works for you. For example, if the income recipient is married with 1 dependent and works for you for 4 months, the PTKP is (63,000,000 / 12) x 4 = 21,000,000.
How to calculate the taxable income (PKP) for bukti potong pph 21 tidak final?
The taxable income (PKP) is the amount of income that is subject to tax after deducting the non-taxable income (PTKP) from the gross income. To calculate the PKP for bukti potong pph 21 tidak final, you need to subtract the PTKP from the gross income for each month. For example, if the gross income is 10,000,000 and the PTKP is 4,500,000, the PKP is 10,000,000 - 4,500,000 = 5,500,000.
How to calculate the tax deduction for bukti potong pph 21 tidak final?
The tax deduction is the amount of tax that is withheld from the income recipient's income based on the applicable tax rate for the taxable income (PKP). The tax rate for income tax article 21 (not final) or article 26 is based on the annual income bracket as follows:
| Taxable Income (per year) | Tax Rate |
| Above 50,000,000 up to 250,000,000 | 15% |
| Above 250,000,000 up to 500,000,000 | 25% |
To calculate the tax deduction for bukti potong pph 21 tidak final, you need to multiply the PKP by the tax rate for each month. For example, if the PKP is 5,500,000 and the tax rate is 5%, the tax deduction is 5,500,000 x 5% = 275,000.
How to report and file bukti potong pph 21 tidak final?
After you have created bukti potong pph 21 tidak final excel for each income recipient per month , you need to report and file them to the tax office and the income recipient. Here are the steps to do so:
- Report your monthly withholding tax to the tax office using the form number 1721 or 1721-A1. You need to attach the copy of bukti potong pph 21 tidak final excel for each income recipient as a supporting document. You need to submit the report no later than the 10th day of the following month.
- File your annual tax return using the form number 1770 or 1770-S. You need to attach the copy of bukti potong pph 21 tidak final excel for each income recipient as a supporting document. You need to submit the tax return no later than the end of March of the following year.
- Give a copy of bukti potong pph 21 tidak final excel to the income recipient no later than 20 days after the end of each month. The income recipient can use this document as a proof of tax deduction and as a basis for calculating their annual tax return.
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