Surat P21 is a document that is often used in the world of taxation in Indonesia. As a taxpayer, it is important for you to understand what Surat P21 is, what its functions and objectives are, and how to format it correctly. In this article, we will discuss all of these topics and more, so that you can gain a deeper understanding of Surat P21.

Pengertian Surat P21

Surat P21 is a tax document that serves as proof of the amount of tax that has been paid or withheld from an employee’s salary in a certain period of time. This document is issued by the employer to the employee and is used to report the amount of tax that has been paid or withheld to the tax authorities.

Fungsi Surat P21

The main function of Surat P21 is to report the amount of tax that has been paid or withheld from an employee’s salary to the tax authorities. This document is important for both the employer and employee, as it serves as proof of tax payment and ensures compliance with tax regulations.

Tujuan Surat P21

The main objective of Surat P21 is to ensure that employees are paying the correct amount of tax and that employers are complying with tax regulations. By issuing Surat P21, employers can report the amount of tax that has been paid or withheld from an employee’s salary to the tax authorities, and employees can use this document as proof of their tax payment.

Format Surat P21

The format of Surat P21 is standardized and must include the following information:

  • Employer’s name and address
  • Employee’s name and tax identification number (NPWP)
  • Period covered by the document
  • Gross salary
  • Taxable income
  • Tax withheld or paid

It is important to note that Surat P21 must be issued by the employer no later than the end of the following month after the period covered by the document. For example, if the period covered by the document is January 2022, the Surat P21 must be issued no later than the end of February 2022.

Contoh Surat P21

Here are two examples of Surat P21:

Example 1:

PT ABC

Jl. Sudirman No. 123

Jakarta

Name: John Doe

NPWP: 1234567890

Period: January 2022

Gross salary: Rp10,000,000

Taxable income: Rp8,000,000

Tax withheld: Rp1,000,000

Example 2:

PT XYZ

Jl. Merdeka No. 456

Bandung

Name: Jane Smith

NPWP: 0987654321

Period: February 2022

Gross salary: Rp12,000,000

Taxable income: Rp10,000,000

Tax paid: Rp1,500,000

FAQs

Here are some frequently asked questions about Surat P21:

Q: Who is responsible for issuing Surat P21?

A: The employer is responsible for issuing Surat P21 to their employees.

Q: What is the difference between tax withheld and tax paid?

A: Tax withheld refers to the amount of tax that has been deducted from an employee’s salary by the employer, while tax paid refers to the amount of tax that has been paid by the employee directly to the tax authorities.

Q: What happens if Surat P21 is not issued on time?

A: If Surat P21 is not issued on time, the employer may be subject to penalties and fines from the tax authorities.

Conclusion

Surat P21 is an important tax document that plays a crucial role in ensuring compliance with tax regulations in Indonesia. As a taxpayer, it is important to understand what Surat P21 is, what its functions and objectives are, and how to format it correctly. By following the guidelines outlined in this article, you can ensure that you are properly issuing and receiving Surat P21.