adamriofc Corporate Income Tax (PPh Badan) & Pasal 31E Calculator
Calculates statutory 22% Corporate Income Tax (PPh Badan) under UU No. 7/2021 (HPP) with Pasal 31E sliding scale facility allocations and fiscal reconciliation adjustments.
Article 31E Sliding Scale Facility Matrix
- Gross Turnover $\le$ Rp 4.8 Billion:
- 100% of Taxable Income receives a 50% statutory tax discount (effective 11% corporate tax rate).
- Gross Turnover Rp 4.8 Billion to Rp 50 Billion:
- Taxable income is split proportionally: $$\text{Facility Portion} = \left(\frac{\text{Rp 4.8 Billion}}{\text{Gross Turnover}}\right) \times \text{Total Taxable Income}$$
- Facility Portion is taxed at 11%, while the Non-Facility Portion is taxed at 22%.
- Gross Turnover $\ge$ Rp 50 Billion:
- 0% facility applies (100% taxed at the full statutory 22% corporate rate).
Fiscal Reconciliation & Loss Compensation
- Positive Adjustments: Non-deductible expenses per UU PPh Pasal 9 (non-PMK 66 Natura, tax penalties, shareholder personal expenses, non-registered donations).
- Negative Adjustments: Final tax income (e.g. interest income) and non-taxable income (e.g. qualifying domestic dividends per PMK 18/2021).
- Fiscal Loss Carry-Forward: Deducts prior years' certified fiscal losses (up to 5 consecutive years per UU PPh Pasal 6).
Hybrid Execution Model
Pass parameters to engines/pph-badan-calculator.js:
calculateCorporateTax({ grossTurnover, commercialNetProfit, positiveFiscalAdjustments, negativeFiscalAdjustments, priorYearFiscalLossCarryForward, taxYear })
Worked Example
Input: Gross Turnover Rp 12.000.000.000 (Rp 12B), Commercial Net Profit Rp 2.000.000.000, Positive Adjustments Rp 400.000.000.
- Fiscal Net Income =
Rp 2.000.000.000 + Rp 400.000.000= Rp 2.400.000.000. - Facility Taxable Portion =
(4.8B / 12B) x 2.4B= Rp 960.000.000 (Tax at 11% = Rp 105.600.000). - Non-Facility Portion =
2.4B - 960M= Rp 1.440.000.000 (Tax at 22% = Rp 316.800.000). - Total Corporate Tax Due =
Rp 105.600.000 + Rp 316.800.000= Rp 422.400.000 (Effective rate 17.60%).