Recently been published Regulation Directorate General of Taxation Tax PER-57/PJ/2009 dated October 12, 2009. These regulations amend PER-31/PJ/2009 about the Technical Guidelines Cutting Procedures,Deposit and Reporting Income Tax Article 21 and / or 26 Income Tax Due With Jobs, Services and Personal Activities.

Which changed the provisions of Article 9 letter a number 4, and c, Article 10 paragraph (2) letter c and paragraph (5) and Article 16. In essence, this regulation change is to change the structure of calculation of Income Tax Article 21 for groups of income recipients rather than employees.

Based on Article 3 PER-31/PJ/2009, there are four groups of income recipients cut Tax Article 21 are:

Employees,

Recipient severance pay, retirement or pension benefits money, annuities, or old age security, including their heirs,

Not employees, and

Participant activities that receive or obtain income in connection with participation in an activity.

Income recipients are not employees consist of:

Experts who do the work free, which consists of lawyers, accountants,architects, doctors, consultants, notaries, appraisers, and actuaries; music player, the host, singers, comedians, movie stars, soap star, commercials, director, film crew, photomodel, modeling, drama, dancers, sculptors, painters and other artists;

Sports advisor, teacher, coach, speaker, counselor, and the moderator;

Author, researcher, and translator;

Service providers in all areas, including computer engineering and systems applications,telecommunications, electronics, photography, economic, and social and service providers to a committee;

advertising agencies;

supervisor or project manager;

carriers are finding order or subscription or as an intermediary;

officers merchandise vendors;

foreign service officers insurance;

distributor of multilevel marketing company or direct selling and similar activities other;

Sustainable nature vs. Not Sustainable
Compensation to not employees is the money with the name and in whatever form payable or given to not employees with respect to employment, services, or activities carried out, among other things, honorarium, commissions, fees, and similar income another.
Basically no employee reward to be divided into two types based nature of the reward that is sustainable and rewards that are not sustainable.
Reward to employees that are not sustainable is the reward for not employees with paid or payable characteristics more than one time in one year calendar.
Differences of this nature will distinguish how the calculation of Income Tax Article 21 is payable.

Income that is Not Sustainable Employee
Calculation of Tax Article 21 of this income is charged with Article 17 to Personal taxpayers against the cumulative taxable income in a calendar year. (Taxable income is 50% Gross Income minus taxable income). Thus, if described the calculation is as follows:

Income Tax Rates Article 21 = Article 17 x cumulative (50% Gross income- taxable income)

However, the reduction of taxable income above can be done if the recipient meets the income
conditions stipulated in Article 13 paragraph (1) PER-31/PJ/2009, which has a Main Number
Taxpayer (NPWP) and only get income from employment with the Income Tax Cut Article 21 and / or Income Tax Article 26 and no other income.

If you do not meet the above requirements, then the calculation becomes:

Income Tax Rates Article 21 = Article 17 x 50% x cumulative Gross income

Income Not Employees which are Not Sustainable
If the reward to not civil in nature is not sustainable, then the calculation of Income Tax
Article 21 is in charge of Article 17 for Personal taxpayers to 50% income.