Answer:

>>> Accountancy

To calculate the PPh (Pajak Penghasilan or Income Tax) for an employee, we need to know their taxable income first. Here's how we can calculate the taxable income for employee B:

Annual gross amount = IDR 280 million

Less: Pension contributions = IDR 1 million

Annual gross amount = IDR 280 million

Taxable income = IDR 279 million

Now, to calculate the PPh for employee B, we need to use the tax rate table provided by the Indonesian government. For 2021, the tax rates for annual taxable income up to IDR 250 million are as follows:

> Up to IDR 50 million: 5%

> Over IDR 50 million up to IDR 250 million: 15%

So, the PPh for employee B can be calculated as follows:

> Up to IDR 50 million: 5% x IDR 50 million = IDR 2.5 million

> Over IDR 50 million up to IDR 250 million: 15% x (IDR 250 million - IDR 50 million) = IDR 30 million

> Over IDR 250 million: 30% x (IDR 279 million - IDR 250 million) = IDR 8.7 million

✓ Total PPh = IDR 2.5 million + IDR 30 million + IDR 8.7 million = IDR 41.2 million

Therefore, employee B's PPh is IDR 41.2 million.

Hope This Is Helpful :)

• 5 March 2023