How Much is Book Author Tax

Often the question arises whether the author is also taxed? If yes, how much is the author's tax? Writing is a profession that uses royalties as its income. Later, this royalty revenue will become the basis for taxation. So what is the legal basis for the imposition of taxes for writers? How to calculate it? To answer all these questions, let's look at the following article. As mentioned earlier, writing is an independent profession. Just like art workers, the writing profession is usually carried out without being bound by a company and the main income is royalties. Royalty itself is obtained from the sale of books or writing products sold by the author. Although the income mechanism is not the same as in-house work or office work, writers are still subject to tax. So what underlies the author is taxed? Let's look at Article 4 of Law No. 36 of 2008 concerning Income Tax. Where in the Article it is stated that the object of tax is income in the form of any additional economic capacity received by the Taxpayer, both from within and outside the country. Article 4 paragraph 1 point (h) also states that royalties are included in the tax object. This is also enough to confirm that the writer is a profession that is also subject to tax. What is the difference between tax collection for in-house workers and writers? To answer that, let us re-open the Regulation of the Directorate General of Taxes Number PER-4/PJ/2009 concerning Instructions for Implementation of Registration for Individual Taxpayers. In the regulation, it is explained that Personal Taxpayers who carry out business activities and/or independent work in accordance with the provisions of tax regulations are required to register. On the other hand, in the regulation, casual workers are also allowed to use the Net Income Calculation Norm or NPPN.

This NPPN is actually able to ease the tax burden for the author. The costs as mentioned in Article 6 points (b) to (m) include expenses used to obtain copyright in the field of literature with a useful life of more than one year. With a note, the cost to obtain the copyright will be amortized using the method in equal shares every year during the useful life or in a decreasing portion every year by applying an amortization rate on the remaining book value as referred to in Article 11A paragraph (1) of the Income Tax Law. Obligation to make records in accordance with DGT Regulation No. The amount of NPPN for writers based on DGT Regulation PER-17/PJ/2015 (Art Worker Activities KLU:90002) is 50% of gross income, both honorarium and royalties received from publishers. The gross income received by the author includes royalty income received from the publisher and the copyright in the field of literature owned by the author. Taxes that are estimated to be payable in a tax year are paid off by the Taxpayer through withholding or collecting taxes by other parties and/or self-payment by the Taxpayer. Ratidya Kida is an Indonesian writer who has sold many books in Indonesia and has always been a best seller in every release.

39;s previous book. So the formula used is the second formula.

Currently Ratidya Kida is married and has two children. At the beginning of 2020, he launched his latest book where per copy is sold at a price of IDR 25,000 and receives a royalty every three months at 10% of the selling price. Based on the sales report in 2020, the following are the sales of Ratidya Kida's book. The value of PPh 23 is 15% of the royalty value. Before going into the calculations, it should be noted that there are two formulas according to the discussion in the sub-chapter of Tax Collection Mechanisms for Authors in this article. For the record, the PTKP value is in accordance with the DGT Regulations which you can see through the PTKP article. OK, back to the turnover calculation of Ratidya Kida's previous book. So the formula used is the second formula. That way, Ratidya Kida reports the Annual Personal Income Tax Return using the 1770 Annual SPT form with an overpayment status of Rp36,425,000. In addition to the problem of the author's tax rate which is considered too large and burdensome to the author, there are other problems that are actually faced by co-authors. The first problem is the knowledge related to calculations using the Net Income Calculation Norm (NPPN) which can actually reduce taxation for writers. Where with this calculation, the income of the co-author is not directly calculated using progressive tax so that it is sufficient to relieve taxation. The second problem is the double interpretation of the NPPN calculation itself between the tax office and the applicant. The case that often occurs is that tax reports using NPPN are often rejected by the relevant tax office. The reason that often happens is that the use of NPPN for tax calculations is carried out for non-royalty income or in other words that are active. Though the active income of a writer is derived from royalties. Well, this double interpretation is often a problem for the author's taxpayers.

Shelly is the only female member of the Humming Bird Crew.

Scott Shelly ( Hangul:셸리 ) is one of the female protagonists in the webtoon. She begins a one-sided relationship with Jay at the start of the series but as the story progress they have a mutual crush on each other and as of chapter 378 they are in a relationship. Shelly is the only female member of the Humming Bird Crew. Because she stayed at England before coming to Korea her personality is perceived as very headstrong. She does not like it when people talk badly about her friends, especially Jay. Shelly also has a lot of stamina and strength, she can keep up with the group's pace when racing and can actually send people flying with her punch (Although that may be for comedic reasons) but never got into the street fights with the guys of the crew. When she was hit on in her first appearance on the series she refused with a lot of sass. Mia described her as someone who can confidently express her thoughts and feelings. Although her words are harsh, it is because she never sugar coated her words with her friends. And with Jay, Shelly is very clingy and flirtatious. She has very foreign features: pale skin, her eyes actually look more mint green in color than blue, blond wavy hair. It is known later in the series that she has a tattoo in the side of her arm near the wrist that reads out "temet nosce" or "Know Thyself". At school she wears her uniform usually without the red vest and both wears the skirt and pants.

Her second meeting with Jay was in their classroom.

She is often seen wearing high-end brand clothing, but also occasionally wearing street wear and tomboyish clothes. When riding her bike, she usually wears a jacket and helmet with the same color as her eyes or the Hummingbird crew's hood. She is tall, with long thin legs, a small waist and a bigger bust. Not much is known about Shelly, but it is established that she is from England and she requested to transfer to Sunny High School because of Jay. It was told in an early episode (Ep. 27) that she will be in Korea for one semester. Shelly is the granddaughter of Sunny High School's principal, Nick. When Shelly was a kid, she didn't want to get married and promised Nick that she will just live with him forever, which caused Nick to think that Shelly is not interested to guys until she got interested in Jay. That also caused the over protectiveness of her grandfather. Jay saw what happened and chased the thieves to get her purse back. She refused on taking him to the hospital but Jay refused. She picked up his student ID that had fallen to the ground and, motivated by her encounter with Jay, called her grandfather, asking him to let her attend Sunny High School. Her second meeting with Jay was in their classroom. She kissed him out of the blue and the gossip that Shelly and Jay were in a relationship quickly spread around the school.

When Jay was about to say sorry, he got a pink rose from Minu, saying that he should give it to her.

When Jay, Dom and Minu got suspended, Shelly visited them and scolded Dom and Minu badly about how Jay got caught with their actions. Jay got pissed and told her to screw off, she ended up crying and running away. When Jay was about to say sorry, he got a pink rose from Minu, saying that he should give it to her. He couldn't and Shelly went on saying that she'll forgive him if he became her boyfriend for a week and Jay agreed. She joined Hummingbird as the only female on the team, she continued to flirt with Jay and when Jay was teaching Mia how to ride a bike, she kept on intervening and wanting him to teach her even though she knows how. On a special episode, Shelly was seen riding a bike in Jay's neighborhood. Minu and Kay noticed her, Kay was thinking of who might Shelly go out with and ended up being shocked that it was his brother. In the last scene, Jay and Shelly are resting after riding their bike together, and she comments that Jay suits biking more than studying. The Preliminaries for the League of Street has started, only Dom and Jay were able to race at the first two rounds. After that, they found out that Jay's birthday was near and planned to celebrate it. She didn't showed up at school on his birthday because she was the one who prepared the gift that they got for him.

When the boys with the worried June except Jay planned to give Jay a strong alcoholic drink, they didn't expect Shelly to drink it, thinking it was juice. They are dumb-founded and later on, a drunk Shelly came closer to Jay and told her how she was hurt by his actions and proceeding to kiss him the second time. They pulled Shelly of Jay who was already littered with kiss marks. Mia was the one who brought Shelly home, when she was sober enough, Mia asked her if she liked Jay which she answered yes. Mia told her how she envied her for being able to confidently express her thoughts and feelings. Shelly answered that she doesn't understand Mia's concern and told her an advice to start believing in herself more and learning to love herself. This pushed Mia to contact the modeling agency that reached out to her. Before the race, Shelly was being hit on by a member of the Bullet Crew who will be racing against them. The glasses guy kept on hitting on her even when she's denying him. Vinny came to her rescue and punched the guy when he didn't stop.

That led to the glasses guy to take drugs to have a revenge against the Hummingbird Crew. Shelly took the lead until he passes the baton to June. As the race ended, she tried to kiss Jay in his sleep but he moved and she wasn't able to do so. She also took the test with Minu and Dom since, in a sense, she is still a student at Sunny High. When Mia was modeling, a bunch of girls kept on talking about her, gossiping about Mia like dating an old guy or having a sugar daddy to be able to model. Shelly obviously tried to help her. Yuna and Shelly later on went to Mia's house in hopes that they could get her to come to school. On the way riding a bus, a guy came up on her behind and was hitting on her, she shut him down while cursing, very contrasting of her appearance. When Yuna, Mia and Shelly were talking at the park near Mia's house, Shelly started saying something harsh to Mia, although it is a way to actually let Mia see what's happening beyond her room which she choose to lock herself with. Yuna reprimanded Shelly, saying she was too harsh and Mia broke down but then was silent at what Shelly said. After that talk, the three of them came at Heri's bike shop so that Mia can say thank you.

After that, she was asked by Minu, Dom and Jay to accompany Mia because she will be more comfortable knowing Shelly was around. She said that she did stay because she was told to but in truth, she came because she is worried, when Mia fought back with her bullies and was slapped, Yuna and Shelly came to her rescue. Shelly even tripped the girl who slapped Mia. And told Yuna and her that it seems like there's nothing to be worried about anymore. Which made Mia smile. Nick (Grandfather) - it is seen that her grandfather is very loving and protective of her. He was ecstatic when she called to say that she was moving to Korea. When she went to her first day of school at Sunny High he was seen outside her classroom being protective and calling her 'his sweet Shelly.' He perceived her as an innocent child who had no interest in boys, that is until she met Jay. This might be because of when Shelly was a child, she said to her grandfather that she will never get married and live forever with him. Shelly's Dad - The only time that Shelly's dad was mentioned was when she asked him to take her bike apart and send it to her in Korea.


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