In Indonesia, in the year 2009 there will be changes of tax policy related:
1. tax bracket and rate PPh 21 (previous and update in 2009):
Year 2006:
IDR 25.000.000 5%
IDR 25.000.000 10%
IDR 50.000.000 15%
IDR 100.000.000 25%
IDR 200.000.000 or more 35%
Year 2009
IDR 50.000.000 5%
IDR 200.000.000 15%
IDR 250.000.000 25%
IDR 500.000.000 or more 30%
2. Annual Non Taxable Income
2006: "Single";13200000;"M0";14400000;"M1";15600000;"M2";16800000;"M3";18000000
for each additional family member: IDR 1.200.000,-
2009:
"Single";15840000;"M0";17160000;"M1";18480000;"M2";19800000;"M3";21120000
for each additional fam member: IDR 1.320.000,-
3. related with personal tax id (NPWP/nomor pokok wajib pajak)
2006:
if the employee has his own personal tax id (npwp) or using company tax id
will use the same tax bracket and rate in 2006
2009:
if the employee has his own personal tax id, the calculation of income tax will use the tax bracket and rate 2009 as mention in item 1.
if the employee has no personal tax id, the calculation of his PPh 21 need to be multiplied by 120% (20% from normal rate).
husband and wife will be considered as one unit economy with one tax id, the difference will only be in the last 3 digits: 000/001
we have contacted sap indonesia and it's recommended to raise the issue through OSS but we also informed that the process of updating PY-ID is currently on going..
we hope that in the year 2009 we may have smooth payroll process using SAP related with the new tax policy.
im new using OSS, anybody can share about OSS? and probably other country might have faced the same condition of changing policy and how we can have the contact person from sap only to make sure that all will be ok?
thanks and best regards,
dhenny muliawaty (pei pei)