TUTORIAL LENGKAP: Cara Hitung PPh 21 Masa Desember 2025

DON'T MAKE A MISTAKE! Here's How to Correctly Calculate Income Tax for December 21, 2025 The end of the year is a crucial time for Accountants, Tax Staff, and HR! The calculation of Income Tax Article 21 for the December Tax Period does NOT use the monthly Average Effective Rate (TER) method, but rather uses the Annual Calculation method according to Income Tax Article 17. This video tutorial discusses the complete steps and real-life examples (permanent employees working full-time for 1 year) for calculating Annual Income Tax Article 21, determining Taxable Income (PKP), and calculating the Income Tax Article 21 to be withheld for December 2025. This calculation also forms the basis for issuing the A1 Withholding Certificate to be submitted to employees for their Annual Tax Returns. What Will You Learn in This Video? Must Know! [01:18] Important! Differences in the Principles of Calculating Income Tax Article 21 (Article 17) vs. January-November (TER). [02:36] Case Study: Mr. A's Gross Income Data for a Full Year (Salary, Allowances, THR, Bonus, JKK/JKM). [05:37] Details of JKK & JKM Premiums, Pension Contributions & Zakat as Income Deduction Factors. [07:27] Income Tax Calculation for January 21 - November: Determining the Average Effective Rate (TER) based on Gross Income. [09:45] Step 1 Annual Calculation: Calculating Total Gross Income for a Year. [09:56] Step 2 Annual Calculation: Calculating Total Deductions (Maximum Position Costs & Pension Contributions/Zakat) for Mr. A. [10:35] Step 3 Annual Calculation: Determining the Status & Value of Non-Taxable Income (PTKP). [10:59] Step 4 Annual Calculation: Determine the Taxable Income Tax (PKP) that will be subject to the Article 17 rate. [11:11] Step 5 Annual Calculation: Applying the Progressive Income Tax Article 17 Rate (5%, 15%, etc.) to the PKP. [11:54] FINAL: How to Calculate Article 21 Income Tax for the December Period (Annual Income Tax minus Income Tax Withheld for January-November). [12:21] Final Result: The Amount of Article 21 Income Tax Required to be Withheld for the December Period. Reference Source: This video refers to the latest tax regulations in effect in 2025. Don't forget to LIKE, SHARE, and SUBSCRIBE to the Accounting & Taxation Tutorial Channel for more practical tax and accounting guides!