Terms Taxation - Inspection

Terms Taxation - Inspection

Wednesday, April 18, 2012 - 13:56

1. Law on General Provisions and Tax Procedures hereinafter called Law CTP is Act No. 6 of 1983 on General Provisions and Tax Procedures as amended by Act No. 16 of 2009.
2. Examination of a series of activities to collect and process data, information, and / or evidence carried out objectively and professionally by a standard examination to test compliance fulfillment of tax obligations and / or for other purposes in order to implement the provisions of the tax laws and regulations.
3. Field examination is the examination performed in the domicile, place of business or independent, residence taxpayer, or any other place determined by the Director General of Taxation.
4. Office examination is the examination done in the office of the Directorate General of Taxation.
5. Tax Audit is a Civil Servant in Directorate General of Taxes or experts appointed by the Director General of Taxes, which was given the task, authority and responsibility to carry out the examination.
6. Tax Audit Identification is identification issued by the Director General of Taxation which is evidence that the person named on the identification card as a Tax Audit.
7. Investigation Order is an order to carry out checks in order to verify compliance fulfillment of tax obligations and / or for other purposes in order to implement the provisions of the tax legislation.
8. Bookkeeping is a process of recording is done on a regular basis to collect data and financial information that includes assets, liabilities, capital, income and expense and the amount of the acquisition price and the delivery of goods or services, which is covered with preparing financial reports such as balance sheet and income statement for the period Tax year.
9. The data are managed electronically is an electronic form of data, generated by a computer and / or other electronic data processing and stored on disks, compact disks, tape backup, hard drive or other electronic storage media.
10. Sealing is the act of attaching a paper seal in order Examination of the place or room and moving goods and / or immovable used or should be used as a place or tool for storing books, records, documents including managed data electronically and other objects , which can give clues about the business activities or independent, or source of income taxpayer who examined.
11. Discussion of Final Examination Results (Closing Conference), hereinafter called the Final Discussion Examination Results is a discussion between the taxpayer and the Tax Audit findings Examination results are set forth in the Minutes of Final Discussion of Examination signed by both parties and contains corrections either approved or unapproved.
12. Notice of Examination Results is a letter containing the results of examination that includes posts corrected, the correction value, the base correction, while the calculation of the principal amount of tax and entitlement to the taxpayer to attend the Final Discussion Examination Results.
13. Quality Assurance Inspection Team is a team formed by the Director General of Taxes in order to discuss the results of the examination have not been agreed between the Tax Audit and Tax Payer Discussion of Final Examination to produce a quality inspection.
14. Working Paper checks are clear and detailed notes made by the Tax Audit Inspection procedures are taken, data, information, and / or the evidence collected, the tests performed and conclusions drawn with respect to the implementation of the examination.
15. Taxable Income What Can not Be Counted is a Tax Audit can not perform the test in order to calculate the amount of taxable income by the same procedure as the standard implementation of Investigation.
16. Inspection Report is a report that contains the implementation and results of examination prepared by the Tax Audit succinct and clear manner and in accordance with the scope and purpose of examination.
17. Re-examination is the examination conducted on the taxpayer who has issued tax assessments from previous inspection results for taxes and future / tax year.
18. Examination Questionnaire is a form that contains a number of questions and assessment by the taxpayer associated with the implementation of the examination.
19. Examining the Evidence Starters is the examination conducted to obtain initial evidence of the alleged criminal act has taken place in the field of taxation.

About The Terms of Indonesian's Taxation:

To better understand the various provisions of the tax administration, the following things you need to know about the terms of taxation:

1. Taxes are compulsory contributions to the state owed by private persons or entities that are enforceable under the Act, by not getting the rewards directly and used for the purposes of the state for the welfare of the people.
2. Taxpayers are individuals or entities, including taxpayers, cutting taxes, and the tax collectors, who have rights and tax obligations in accordance with the provisions of tax legislation.
3. Entity is a group of people and / or capital as a union, whether conducts or not conduct business that includes limited liability companies, limited partnerships, other company, state-owned enterprises or regionally owned enterprise under the name and in any form, firm, partnership, cooperative, pension funds, partnerships, associations, foundations, mass organizations, social organizations, political, or other organizations, institutions and other bodies including collective investment contract and permanent establishment.
4. Entrepreneurs are individuals or entities of any kind which in the course of business or work, produces goods, import goods, export goods, trade, utilizing the intangible goods from outside the customs area, perform business services, or services obtained from outside the customs area.
5. Taxable entrepreneurs are entrepreneurs who make delivery of taxable goods and / or rendering of taxable services which are taxed under Act of Value Added Tax in 1984 and its amendments.
6. Taxpayer Identification Number is a number given to the taxpayer as a means of tax administration that is used as personal identification or identity of taxpayers to exercise the rights and obligation.
7. Tax Period is the period that became the basis for the taxpayer to calculate, deposit and report tax due within a certain period of time as provided in this Act.
8. Tax Year is a period of one (1) calendar year unless the taxpayer uses the fiscal year is not the same as the calendar year.
9. Part of Fiscal Year is part of a period of 1 (one) tax year.
10. Withholding tax is the tax to be paid at some point, in a tax period, the tax year, tax year or in part in accordance with the provisions of tax legislation.
11. Notice is a letter by the taxpayer is used to report the calculation and / or payment of taxes, taxes and / or non-taxable income and / or assets and liabilities in accordance with the provisions of tax legislation.
12. Notice Period is the Notice for a tax period.
13. Annual Tax Return is the Notice for a tax year or Part of Fiscal Year.
14. Tax Payment is proof of payment or tax payment that has been done by using the form or have been conducted in other ways to the state treasury through payment place designated by the Minister of Finance.
15. Tax assessments is an assessment that includes an assessment letter on tax underpayment, an assessment letter on tax underpayment Supplement, Tax Assessment Letter Nil, or an assessment letter on tax overpayment.
16. Pay Less Tax Assessments are tax assessments which determine the amount of the principal amount of tax, the amount of the tax credit, the amount of underpayment of tax principal, amount of administrative sanctions, and the amount of tax to be paid.
17. Pay Less Tax Assessment Letter is any additional tax assessments which determine in addition to the amount of tax has been set.
18. Nil Tax Assessment Letter is tax assessments that determine the principal amount equal to the tax credit amount of tax or no tax payable and no tax credits.
19. Assessment letter on tax overpayment is tax assessments which determine the amount of tax overpayment due to the amount of the tax credit is greater than the tax due or should not be payable.
20. STPs is a letter to the tax bill and / or administrative sanctions in the form of interest and / or penalties.
21. Forced letter is writ pay tax debt and the cost of tax collection.
22. Tax Credit for Income Tax is a tax paid by the taxpayer plus the principal payable in STPs for income tax in the current year are not or poorly paid, plus the tax deducted or withheld, plus the tax on income paid or payable in foreign countries, reduced by the introduction refund the excess tax deducted from taxes owed.
23. Tax Credit for Value Added Tax is a tax that can be credited Input after deducting the preliminary returns or tax advantages after deducting the tax which has been compensated, which is deductible from tax payable.
24. Free work is work performed by an individual who has special expertise in an effort to earn income that is not bound by an employment relationship.
25. Examination of a series of activities to collect and process data, information, and / or evidence carried out objectively and professionally by a standard examination to test compliance fulfillment of tax obligations and / or for other purposes in order to implement the provisions of the tax legislation.
26. Proof Starters were the circumstances, actions, and / or evidence in the form of information, text, or objects that may provide clues to their strong presumption that is or has been a criminal offense in the area of ​​taxation undertaken by anyone who may cause harm to the state revenue.
27. Examining the Evidence Starters is an examination conducted to obtain initial evidence of the alleged criminal act has taken place in the field of taxation.
28. Insurers tax is the individual or entity responsible for the payment of taxes, including the deputy who exercise rights and fulfill the obligations of the taxpayer in accordance with the provisions of tax legislation.
29. Bookkeeping is a process of recording is done on a regular basis to collect data and financial information that includes assets, liabilities, capital, income and costs, and the amount of the acquisition price and the delivery of goods or services, which is covered with preparing the financial statements of the balance sheet and income statement for the period of the tax year.
30. Research is a series of activities undertaken to assess the completeness of the Notice and its annexes including an assessment of the correctness of writing and computation.
31. Investigation of criminal offenses in the area of ​​taxation is a series of actions taken by the investigator to find and gather evidence with evidence that shed light on crime in the area of ​​taxation is happening and find suspects.
32. Investigators are certain Civil Servant officials within the Directorate General of Taxes who was given special authority as investigators to conduct criminal investigations in the field of taxation in accordance with the provisions of the legislation.
33. Decree Rectification is a decree to correct clerical errors, miscalculation, and / or erroneous application of certain provisions of the legislation of taxation contained in the tax assessments, STPs, the Decree of Correction, the Decree of the objection, the Decree Reduction Sanctions administration, Administrative Sanctions Decree Elimination, Reduction of Tax assessment Decree, the Decree Cancellation Tax assessment Decree Introduction Excess Tax Returns, or Decree Rewarding Flowers.
34. Objection Decree is a decree on objections to tax assessments or to withhold by third parties submitted by the taxpayer.
35. Appeal Decision is the decision of the tax court to appeal against the Decree of the objection filed by the taxpayer.
36. The lawsuit verdict is the decision of the tax court on a lawsuit against things that are based on the provisions of the tax legislation can be filed the lawsuit.
37. Reconsideration Decision is the Supreme Court ruling on the request for reconsideration submitted by the taxpayer or by the Director General of Taxes to Appeal Decision or the verdict of the judiciary tax lawsuit.
38. Decree of Introduction Excess Tax Refund is a decree that determines the amount of refund preliminary tax advantages to a particular taxpayer.
39. Rewarding Flowers Decree is a decree that determines the amount of interest rewards given to the taxpayer.
40. Date posted is the postmark date of delivery, facsimile date, or in the case delivered directly is the date on the letter, decision or judgment delivered directly.
41. Received date is the date of postmark delivery, facsimile date, or in the case received directly the date on which the letter, decision or ruling is received directly.

Tax Amnesty facilities (Amenities)

Amenities

Tax Amnesty facilities that will be acquired by the taxpayer who follows the Tax Amnesty program, among others:

the elimination of withholding taxes (income tax and VAT and / or VAT BM), administrative sanctions, and criminal sanctions, which has not issued tax provisions;
elimination of administrative sanctions on the tax assessment has been issued;
do not tax audit, preliminary evidence examination and investigation of Crime in the Field of Taxation;
termination of tax audit, preliminary evidence examination and investigation of Crime in the Field of Taxation, in which case the taxpayer is being carried out tax audits, preliminary evidence examination and investigation of Crime in the Field of Taxation; and
Elimination Final Income Tax on transfer of treasure in the form of land and / or buildings as well as shares


consequence

Treasures repatriated shall be invested into the country for 3 years since transferred in the form of:

securities of the Republic of Indonesia;
bonds of State Owned Enterprises;
bond financing institution owned by the Government;
financial investment in the Bank's perception;
private companies that trade bonds overseen by the Financial Services Authority;
infrastructure investment through government cooperation with business entities;
real sector investment based on the priorities set by the Government; and / or
other forms of investment constituted under the provisions of the legislation.


Treasures revealed by the taxpayer can not be transferred abroad for 3 years from the issuance of Certificate.

The scope of Forgiveness

What the Tax Amnesty?
A tax amnesty program is forgiveness granted by the Government to taxpayers include the elimination of tax payable, the removal of sanctions of tax administration, as well as the elimination of criminal sanctions in the field of taxation on property acquired in 2015 and previously have not been reported in the tax return, by way settled all tax arrears owned and pay the ransom.

Who can take advantage of?
Which can take advantage of the tax amnesty policy is:

Individual Taxpayer
Taxpayer
Taxpayers engaged in the Micro, Small and middle enterprises (SMEs)
Private person or agency that has not become a taxpayer
Signatories in the Statement:

An individual taxpayer;
supreme leader by deed of or other equivalent document, the corporate taxpayer; or
endorsee, in the case of supreme leader referred to in point b is absent.
Terms Taxpayers who can take advantage of the Tax Amnesty

have a Taxpayer Identification Number;
Money to pay the ransom;
settled all tax arrears;
pay off the taxes not paid or underpaid taxes or pay off that should not be returned to the taxpayer is being done preliminary evidence examination and / or investigation;
SPT Recently Income Taxpayers who already have an obligation to submit an annual tax; and
revoke the petition:
refund overpaid taxes;
reduction or elimination of the administrative sanctions in the tax assessment letter and / or STPs in which there is a tax principal payable;
reduction or cancellation of the tax assessment is incorrect;
objection;
correcting on tax assessments and decrees;
appeal;
lawsuit; and / or
reconsideration, in which case the taxpayer is being applied for and not yet issued a decree or judgment.

When it applies?
Tax amnesty in effect since passed until March 31, 2017, and is divided into three (3) periods, namely:

Period I: From the date of enactment s.d 30 September 2016
Second Period: From October 1, 2016 dated December 31, 2016 s.d
Period III: From January 1, 2017 dated March 31, 2017 s.d

Why should I participate?
Tax amnesty policy is a policy breakthrough is driven by the increasing size of the possibility to hide wealth outside the territory of the Republic of Indonesia for more transparency in the global financial sector and the increasing intensity of exchange between countries. Tax amnesty policy will also not be provided periodically. At least, until several decades into the future, the policy of tax amnesty will not be granted again.

Policies Amnesty Taxes, in general explanation Act Forgiveness Tax, about to be followed by other policies such as the rule of law is more strict and refinement of the Law on General Provisions and Tax Procedures, the Law on Income Tax, Law on VAT value of Goods and Services and Sales Tax on Luxury Goods, as well as other strategic policies in the field of taxation and banking that makes noncompliance taxpayer will be eroded in the future through a strong data base generated by the implementation of this Act.

Participate in the Tax Amnesty also help the Government accelerate growth and economic restructuring through the transfer of treasure, which among other things will have an impact on the increase in domestic liquidity, improvement of the rupiah, lower interest rates, and increased investment; is part of a tax reform to the tax system more equitable and diversified base taxation data more valid, comprehensive, and integrated; and increase tax revenues, among others, will be used to finance the construction.

Where would file a Tax Amnesty?
To the tax office where the taxpayer is registered or other place specified by the Minister with the Statement.

Tax Office where the taxpayer is registered or other place specified by the Minister is also a place that must be addressed early to ask for an explanation of charging and fulfillment of documents that must be attached in the Statement

How to?
Procedures for the submission of Tax Amnesty is as follows:

Taxpayers came to the Tax Office where the taxpayer is registered or other place specified by the Minister to seek clarification regarding the charging and fulfillment of documents that must be attached in the Statement, namely:
proof of payment of ransom money;
proof of payment of tax arrears for taxpayers who have tax arrears;
a detailed list of Hidden treasure along with proprietary information reported;
register Debt and supporting documentation;
proof of payment of taxes not paid or underpaid or taxes should not be returned to the taxpayer is being done preliminary evidence examination or investigation;
Recently income tax SPT photocopy; and
revoke any waiver requests that have been submitted to the Directorate General of Taxes
a statement of transfer and treasure invested into the territory of the Republic of Indonesia for a minimum during the period of 3 (three) years since transitioned into Taxpayer will carry out repatriation;
attach a statement does not transfer treasure outside the territory of the Republic of Indonesia for a minimum during the period of 3 (three) years since the issuance of the Certificate in case the taxpayer will carry out the declaration;
affidavit regarding the amount of circulation of business for taxpayers engaged in SMEs
Taxpayers complete set of documents that will be used to apply for amnesty Taxes through the Statement, including paying a ransom, pay off tax arrears, and pay off the taxes not paid or underpaid or taxes should not be returned to the taxpayer who is being examined preliminary evidence or investigation
Taxpayers submit a Statement to the Tax Office where the taxpayer is registered or the Other Place specified the Minister of Finance.
Taxpayers will get a receipt Statement.
Minister or appointed official on behalf of the Minister of the issuance of Certificates within a maximum period of 10 (ten) business days commencing from the date it received the Statement and its attachments and send a Certificate of Tax Forgiveness to the taxpayer
In the event that a period of 10 (ten) working days referred to in paragraph (4) The Minister or appointed official on behalf of the Minister has not issued a Certificate, Statement deemed acceptable
Taxpayers may submit a Statement at most 3 (three) times in a period commencing from the Act come into force until the date of March 31, 2017 where the Second and Third Statement can be submitted before or after the Certificate on previously issued Statement

confidentiality of data

Does the data I specified in the Statement for Tax Forgiveness is safe?
The data and information sourced from Statement and its attachments are administered by the Ministry of Finance or other parties related to the implementation of this Act is safe, and can not be used as a basis to investigate, and / or criminal prosecution against the taxpayer.

  So, the data that I have provided should not be given again to someone else?
No. The data and information presented in the Statement Taxpayers for Tax Forgiveness can not be requested by anyone, or given to any party based on other legislation, except with the consent of the taxpayer itself.

Investment obligations

For Repatriation, where are the I can make investments through the bank's perception?
Investments can be made in the form of:

securities of the Republic of Indonesia;
bonds of State Owned Enterprises;
bond financing institution owned by the Government;
financial investment in the Bank's perception;
private companies that trade bonds overseen by the Financial Services Authority;
infrastructure investment through government cooperation with business entities;
real sector investment based on the priorities set by the Government; and / or
other forms of investment constituted under the provisions of the legislation.

Once repatriated, what should I do?
For Taxpayers submit a report to the Director General of Taxes through the Head of LTO Registered on:

placement of additional treasures that are within the territory of the Republic of Indonesia which is disclosed in the Statement; and / or
the realization of the transfer and investment of additional treasure into the territory of the Republic of Indonesia expressed in the Statement.

When the report I submit?
To report an additional treasure placements and investments that are within the territory of the Republic of Indonesia

March 31 in the year after the date of submission of the Statement for an individual taxpayer; or
April 30 in the year after the date of submission of the Statement on corporate taxpayer,
for 3 (three) years in a row,
As for the transfer and investment realization report additional treasure into the territory of the Republic of Indonesia submitted no later than the end of the month to do the transfer.

The use of e-Filing Downloadable DJP Indonesia

e-Filing in the DGT Online Facilities SPT submission in the form of e-SPT Loader. Loader through this e-SPT, SPT has been created through the application of e-SPT can be submitted online without having to come to the Tax Office (KPP).

Just upload a .csv file of e-SPT results, and upload e-Filing application DJP. Make sure your computer has installed the latest version of e-tax return, and you already have an account with at DGT Online.

Currently, SPT which can be delivered via e-Filing e-SPT Loader Online DJP is as follows:

SPT Annual Personal Income Tax Form 1770
SPT Tax Article 21
SPT PPh Article 4 (2)
Annual Income Tax Return Form 1771 Agency

the ransom money

Is the ransom money to be paid in cash to the Tax Office?
Can not. Payment must be made with the ransom paid to the Post Office / Bank Perception appointed in accordance with the rates prevailing at the reporting period before a Statement for Tax Forgiveness delivered.

How many SSP code Paying ransom on Tax Amnesty?
Payment of Ransom done using the Tax Code 411 129 Accounts and Deposit Type Code 512. Ransom Money administered as Income Tax Other Non-Oil.

Is the ransom money to be paid via e-Billing?
Correct. Payment of ransom by means of e-billing and declared valid in the case has been validated by the State Revenue Transaction Number (NTPN) issued through a module of state revenue.

Will I be able to pay ransom by using transfer my previous overpaid taxes?
Can not. Payment of Ransom by using evidence-entry can be used in the event of an error writing the Account Code and / or the Code Type Amount on deposit letter Ransom Money.

If it turns out I was the excess paid a ransom, if I could apply for restitution?
No refund procedure more ransom paid to the State. If there is an overpayment due to value adjustments Ransom Money Hidden in the Certificate for Tax Forgiveness, overpayment Ransom Money can be taken into account in the next Tax Forgiveness Statement or compensated.

If the taxpayer misrepresent an Account Code or Code Type Amount Tax on Tax Payment (SSP) when the payment of a ransom, then what?
If it does, then can apply for transfer to the LTO registered.

tax arrears

To get the tax amnesty, whether the payment of tax arrears can be repaid in part or entirely?
Can not. Taxpayers must repay all the tax arrears principal tax debt without administrative sanction before filing a Statement for Tax Forgiveness

I do not know how my tax arrears, how can I tell?
Taxpayers may come to the LTO registered to inquire the amount of tax arrears at the moment.

Any tax arrears are referred to in this Tax Amnesty?
Delinquent taxes are the principal amount of taxes that are not paid based STPs which there is a tax principal owed, an assessment letter on tax underpayment, an assessment letter on tax underpayment addition, the Decree of Correction, Decree Objection, Appeal Decision, and Decision Judicial Review, which causes the amount of tax payable, including tax increases should not be returned, as stipulated in the Law on General provisions and tax Procedures.

Do STPs (STP) in which there are only sanctions such as interest or penalties such as sanctions Article 7, Article 8, Article 9, Article 14 and Article 19 should be repaid?
No, the tax assessment only administrative sanctions are not a requirement of the tax arrears must be repaid, only the tax assessment in which the inherent tax principal is delinquent tax to be paid before filing a Statement for Tax Forgiveness.

Corporate Taxpayers, whether delinquent taxes being applied for the Tax Amnesty also includes a branch tax arrears of the taxpayer?
Correct. Tax arrears for the taxpayer also includes all branches of tax arrears.

Filing Procedures for Tax Amnesty

How does submission filing Tax Amnesty?
Submission of Tax Amnesty submission must be delivered directly to the tax office where the taxpayer is registered.

If my position further with LTO my place listed, Is Tax Amnesty submission submission through submission of the Statement can be in the mail?
Can not. Filing Tax Amnesty uses Statement must be submitted directly to the tax office where the taxpayer is registered.

If the submission filing tax amnesty in a way represented only, would that be OK?
May, for Forgiveness Statement signed by the taxpayer concerned. Submission of Statement which is represented by another person must attach a power of attorney or letter of appointment.

If the Statement of tax amnesty is rejected, if it can be filed through the Tax Amnesty Statement again?
Statement of Tax Forgiveness can not be denied. In case Taxpayer Statement along with supporting document is not complete, then the Tax Office Statement of Forgiveness tax returns and attachments as well as the completeness checklist directly to the taxpayer. However, so taxpayers get a receipt completeness, of Taxpayer enough just waiting for a Certificate of Tax Forgiveness is published.

What is the duration for published for Tax Forgiveness?
Certificate shall be issued within a maximum period of ten (10) working days after receiving a Statement of Tax Forgiveness and attachments. If the period of 10 (ten) business days Forgiveness Tax Certificate has not been issued the Statement for Tax Forgiveness is considered acceptable

If you want to file a tax amnesty back in the same period, perhaps?
May, Amnesty Tax Filing can be done through submission of a Statement of up to three times in the Tax Amnesty period before or after the decision of the Tax Amnesty previously published.

Is the Annual Tax Return Tax Year 2015 must be submitted before submitting a Statement for Tax Amnesty?
Yes, the taxpayer must first submit their annual tax return for the tax year 2015, unless:

Taxpayers who are newly registered in 2016; or
Taxpayers whose accounting year is not the same as the calendar year and the fiscal year 2015 has not ended.

Tax amnesty period until when this took place?
Tax amnesty ongoing since Forgiveness Tax Act enacted until March 31, 2017.

common definition of tax amnesty

Tax Amnesty What the heck is that?
Tax amnesty is supposed to be the elimination of the tax payable, tax administration sanctions, and criminal sanctions in the field of taxation for the tax obligations before December 31, 2015 by way of Taxpayer Money reveals treasure and pay ransom.

What is the background and purpose?
National economic growth in the last few years has experienced a slowdown which led to the decline of tax revenues and reduces the availability of domestic liquidity that is needed to boost economic growth in Indonesia while many treasure Indonesian citizens who were stationed outside the territory of Indonesia, which should be used to add liquidity country and promote national economic growth.

Part of the treasure that is outside the territory of Indonesia have yet been reported by the owner of Treasure in His income tax return so that there are tax consequences that may arise if it is done by comparison to the treasures that have been reported in the Annual Tax Income Tax is concerned. This is one of the factors that led to the owners of the treasure feel free to bring back or divert their treasure and to invest in economic activities in Indonesia.

Moreover, the success of national development is strongly supported by funding from the public, ie tax payment receipts. In order for this participation can be distributed evenly without any discrimination, is necessary to create a more equitable tax system and berkepastian law. It is based on the still rampant economic activity in the country that have not been or are not reported to the tax authorities.

Therefore, special measures need to be applied and breakthrough policies to encourage the transfer of treasure into Indonesian territory while providing security guarantees for Indonesian citizens who want to divert and reveal its treasure in the form of tax amnesty. Tax policy breakthrough in the form of amnesty is also driven by the increasing size of the possibility to hide wealth outside Indonesia for more transparency in the global financial sector and the increasing intensity of exchange between countries.

The purpose of the Tax Amnesty in the short term is to increase tax revenue in the year of receipt of ransom money that bergunauntuk fund programs which have been planned. In the long term, the State will receive tax revenue from the additional economic activity derived from the treasure that has been diverted and invested in the territory of Indonesia.

What aspects are covered by the tax amnesty?
Tax amnesty is granted to all taxes incurred on the disclosure of assets proposed amnesty that Income Tax (VAT), Value Added Tax (VAT) and sales tax on luxury goods (Tax).

What is the origin of funds / assets that do not matter?
The origin of funds / assets will not be at issue in the Tax Amnesty. The data and information sourced from the Tax Amnesty can not be used as a basis to investigate, and / or criminal prosecution against the taxpayer.

Is Tax Amnesty is the last and next to nothing anymore?
Policies Amnesty Tax was originally to be followed by other policies such as the rule of law is more strict and refinement of the Law on General Provisions and Tax Procedures, the Law on Income Tax, Law on Value Added Tax on Goods and Services and Sales Tax on Goods luxury, as well as other strategic policies in the field of taxation and banking. Thus, this tax amnesty could be the last and it will not happen again in the future.

Who are eligible for Tax Amnesty? Is there not entitled to a tax amnesty?
Every taxpayer entitled to a tax amnesty, unless the taxpayer being:

investigation and the investigation file has been declared complete by the Prosecutor;
in the proceedings; or
undergo criminal penalties,
on Crime in the Field of Taxation

I want to ask a tax amnesty, but my status Non Effective taxpayer. what can I do?
If at the time of filing the Tax Amnesty, it turns out the status of the taxpayer is NE / DE, the officers of the Tax Office must turn back the status of the taxpayer that the Tax Amnesty submission can be accepted. The reactivation process must be done on the same day.

I want to ask a tax amnesty, I have not registered as a taxpayer and have a TIN. what can I do?
Taxpayers must first register at the tax office domicile to obtain a TIN.

Welcome the Year of Law Enforcement, Directorate General Taxation Directorate Now Have 3 New

Welcome the Year of Law Enforcement, Directorate General Taxation Directorate Now Have 3 New

Monday, March 14, 2016 - 08:53
Welcome the Year of Law Enforcement, Directorate General Taxation Directorate Now Have 3 New (Uhum; Wiyoso Hadi Jos / Jos W Hadi)
Right on Mother's Day, December 22, 2015, the Government through the Ministry of Finance set three new directorates second echelon unit within the Directorate General of Taxation (DGT). It is stipulated in the Regulation of the Minister of Finance (PMK) Number: 234 / PMK.01 / 2015 on Organization and Work Procedure Kementeran Finance (MoF). Three new directorate is the Directorate of Enforcement, Directorate of International Taxation and Tax Intelligence Directorate. Intelligence Directorate and the Directorate of Taxation Law Enforcement formerly a single directorate called the Directorate of Intelligence and Investigation are then broken down into the Intelligence Directorate of Taxation and Directorate of Law Enforcement.

With ditambahnya three new directorate, the organizational structure of the Central Office DJP started in 2016 consists of 14 directorates namely, the Directorate of Tax Regulation I, Directorate of Tax Regulation II, Directorate of Inspection and Billing, Directorate of Enforcement, Directorate of Extensification and Assessment Directorate Objections and Appeals, Directorate of Potential, Compliance and Tax Revenues, the Directorate of Counseling, Services, and Public Relations, Directorate of Information Technology Taxation, Directorate of Internal Compliance and Transformation Apparatus Resources, Directorate of Technology Transformation Communication and Information, Directorate of Business process Transformation, Directorate of International Taxation and Directorate intelligence Taxation.

In the new organizational structure, the Directorate of Enforcement has the task of formulating and implementing policy and technical standardization in the field of tax law enforcement. In performing its duties, the Directorate of Enforcement perform the functions of preparation of policy formulation in the field of law enforcement, preparing the implementation of policies in the field of law enforcement, setting up norms, standards, procedures, and criteria in the field of law enforcement, the setup providing technical guidance and evaluation in the field of law enforcement, and the implementation of administrative Law Enforcement Directorate.

Enforcement Directorate consisting of Sub-Examining the Evidence Starters, Sub Directorate of Investigation, Sub Directorate of Forensics and Evidence, Division of Administration, and Functional Groups. Examining the Evidence Sub Starters has the tasks of preparing the review, preparation, monitoring, control, guidance, and evaluation of policy implementation and review of operational technical gathering initial evidence of criminal activity in the area of ​​taxation.

Then, Sub Directorate of Investigation has the tasks of preparing the review, preparation, monitoring, control, guidance, and evaluation of policy implementation operational technical investigations of criminal offenses in the area of ​​taxation.

Furthermore, Sub Directorate of Forensics and Evidence has the tasks of preparing the preparation of policy formulation, standardization and technical guidance, as well as implementation and evaluation in terms of taxation and the preservation of forensic evidence and prisoners.

Other new Directorate, the Directorate of International Taxation in charge of formulating and implementing policies and technical standardization in the field of international taxation. In performing its duties, the Directorate of International Taxation perform the functions of preparation of policy formulation in the field of international taxation, implementation of policies in the field of international taxation, preparation of drafting norms, standards, procedures, and criteria in the field of international taxation, providing mentoring, monitoring, control and evaluation of policies in the field of international taxation, and the implementation of administrative affairs directorate.

Directorate of International Taxation Sub-Agreement consists of Cooperation and International Taxation, Sub Directorate of Dispute Prevention and Handling of International Taxation, International Taxation Sub Exchange of Information, Division of Administration, and Functional Groups.

Sub Cooperation Agreements and International Taxation has the task of preparing policy and implementing policies for the Avoidance of Double Taxation Agreement, other international agreements, and the implementation and documentation of the agreement and cooperation of international taxation.

Then Subdirektorat Dispute Prevention and Handling of International Taxation has the tasks of preparing the periodic review, policy formulation, as well as the coordination and evaluation of the implementation of prevention policies and handling tax disputes International. In performing its duties, Sub Directorate of Prevention and Handling Disputes Perpaj will International perform the functions of preparing the materials penelaahandan preparation of prevention and management of disputes taxation International, preparation of materials coordinating the implementation of prevention policy and the handling of disputes taxation International, preparing and drafting legislation in order to implement prevention and resolution of disputes taxation International, preparation of materials and execution of affirmation and uniformity in the interpretation of tax regulations in the field of prevention and resolution of disputes taxation International, preparation of materials and implementation guidance regulations as well as answers to questions from operational units and other parties about the regulations in the field of prevention and resolution of disputes taxation International, setup material provision of guidance, monitoring, control policies, and implementation of prevention and handling tax disputes International.

Furthermore, Sub Directorate of Tax Information Exchange has the task of carrying out the preparation of policy formulation, design, implementation and evaluation of control and international tax information exchange. In performing its duties, the Sub-Directorate Information Exchange International Taxation perform the functions of preparing the review of the drafting of the International Agreement on the exchange of information and administrative assistance related taxation with partner countries or jurisdictions partners, preparation of materials and execution of the establishment of the International Covenant on exchange of information and administrative assistance related to taxation by the state partners or jurisdictional partners, preparing a review of the drafting of regulations in order to implement the International Agreement on the exchange of information and administrative assistance related perpaj be with partner countries or jurisdictions partners, and the preparation of materials and execution of the exchange of information and administrative assistance related taxation with partner countries or jurisdictions partners ,

Recently a new directorate Intelligence Directorate of Taxation is authorized to implement the policy of technical standardization in the field of intelligence taxation. In exercising its authority, the Intelligence Directorate of Taxation performs functions of technical policy formulation in the field of intelligence Taxation, preparation of policy implementation in the intelligence field of taxation, setting up the preparation of norms, standards, procedures, and criteria in the intelligence field of taxation, collection of data and information and evaluation in the field of intelligence taxation , providing mentoring, monitoring, control and evaluation of the implementation of technical policy operations in the intelligence field of taxation, distribution and monitoring of the utilization of data and information in the intelligence field of taxation, managing, coordinating, and escort activities extra effort excavation potential tax revenue, the implementation of data analysis the economy as macro and micro in the field of excavation potential tax revenue, the implementation of business process analysis and taxpayer noncompliance mode, and the implementation of administrative affairs Intelligence Directorate of Taxation.

With the enactment of PMK Number: 234 / PMK.01 / 2015, the PMK Number: 206 / PMK.01 / 2014 on Organization and Administration of the Ministry of Finance, revoked and declared invalid. PMK shall be effective on the date of enactment which is 22 December 2015. We hope with the birth of three new Directorate in the DJP DJP performance will improve in the year 2016 with a Law Enforcement fair and professionals to realize the tax revenue target in 2016. Congratulations Law Enforcement Succeeding Year 2016

Taxpayer Compliance Level Reflection

Taxpayer Compliance Level Reflection

Wednesday, March 23, 2016 - 07:59
Taxpayer Compliance Level Reflection (Photo: P2Humas; Pages: Jos W Hadi / Jos Wiyoso Hadi
Until 2015, taxpayers (WP) is registered in the system administration of the Directorate General of Taxation (DGT) WP reached 30,044,103, consisting of 2,472,632 WP Agency, 5239385 WP Personal (OP) Non-Employee, and 22 332. WP OP 086 employees. It is quite alarming given according to data from the Central Statistics Agency (BPS), until 2013, the population of Indonesia who work reached 93.72 million people. That is only about 29.4% of the total number of Individual Workers and income in Indonesia are enrolled or registered as WP.

CPM also noted that until 2013, already operates 23 941 Medium Large industrial companies, industrial companies 531 351 Small and Micro Industries 2,887,015 companies in Indonesia. That is, not all companies registered as WP Board.

Then, out of a total of 30,044,103 registered WP are not included treasurer, joint-operation, the company branches / locations, WP OP who earn under exemption (PTKP), WP Non-Effective, and other similar, so it is obliged to submit Annual Income Tax Payer only 18,159,840 WP SPT.

Total Mandatory SPT WP consists of 1,184,816 Agency WP, WP OP 2,054,732 Non Employees and Employees 14,920,292 WP OP. Unfortunately, from the amount of 18.15984 million Mandatory SPT WP, the new WP SPT 10,945,567 or 60.27% of the annual total amount WP Mandatory SPT.

WP SPT amount consists of 676 405 Agency WP, WP OP 837 228 Non-Employees and 9,431,934 Employee WP OP. That is, the level or ratio compliance Agency WP reached 57.09%, WP OP Non-Employee 40.75%, and 63.22% WP Employees. Even more worrying, of which only 1,172,018 WP Pay, consisting of 375 569 Agency WP, WP OP 612 881 Non-Employees and Employees 181 537 WP OP.

Score 375 569 WP Pay Agency or Non-Zero SPT obviously very small when compared with 3 million over the existing company and operates in Indonesia. While the number of WP Pay OP 612 881 and 181 537 Non-Employee Pay WP OP employees, are far too insignificant compared to the total amount of 93 million more Indonesian people who work and receive income.

Easiness in registering as a taxpayer by e-Registration, easiness in submitting their annual tax return for both WP OP and the WP Agency via e-Filing, and easiness in paying taxes via e-Billing, and socialization is very intensively conducted by the unit of KPP, and units of field Services, Education and Public Relations (P2Humas) Regional Office (Regional Office-Regional Office), as well as by the Directorate P2Humas Office DJP either through socializing face to face through various workshops, seminars, sports together, Car Free Day and many other outdoor activities, or socializing without face to face through www.pajak.go.id sites, television and radio electronic media, print media newspapers, school textbooks and booklets, as well as through media online and social media (medsos), have not been able to arouse awareness of the tens of millions of taxpayer and more tens of millions more Personal income workers and recipients to enroll as a taxpayer and performing all of the tax obligations properly.

We all know and realize that taxes are the foundation of the state, without tax, the state collapses. Therefore, let us together we guggah and convince our brothers and compatriots who have registered as WP to enroll immediately as WP, and for those who are already registered as payers to pay taxes and submit Annual Income Tax Return with complete and correct. Let's keep the integrity of the land and building tax because of the glory of the nation with #PajakMilikBersama.

Collect Tax Information From Various Parties

Keep Tax Directorate Collects Tax Information From Various Parties

Tuesday, April 12, 2016 - 10:47
Keep Tax Directorate Galang Tax Information From Various Parties (Image: Ayip; Editors: Josh W Hadi / Jos Wiyoso Hadi)
Following the governmental agencies that have provided details on the types of data and tax information to the Directorate General of Taxation (DGT), now 23 bank / credit card provider institution is also required to provide details on the types of data and information to the DGT taxation at the latest from 31 May 2016. This the regulated in Finance Minister Regulation No. 39 / PMK.03 / 2016 on the Fifth Amendment to the Finance Minister Regulation No. 16 / PMK.03 / 2013 on Breakdown of Data and Information As well as the Procedures for Delivery of Data and Information Relating to Taxation.

The 23 bank / credit card provider institution that is: Pan Indonesia Bank, Ltd. Tbk., PT Bank ANZ Indonesia, PT Bank Bukopin, Tbk., PT Bank Central Asia Tbk., PT Bank CIMB Niaga Tbk., PT Bank Danamon Indonesia Tbk., PT Bank MNC International, PT Bank ICBC Indonesia, PT Bank Maybank Indonesia, Tbk, PT Bank Mandiri (Persero) Tbk., PT Bank Mega Tbk., PT Bank country Indonesia 1946 (Persero), Tbk., PT Bank Negara Indonesia Sharia, PT Bank OCBC NISP Tbk., PT Bank Permata, Tbk., PT Bank Rakyat Indonesia (Persero), Tbk., PT Bank Sinarmas, PT Bank UOB Indonesia, Standard Chartered Bank, The Hongkong & Shanghai Banking Corp., PT Bank QNB Indonesia, Citibank NA, and PT AEON Credit Services.

Pursuant to Article 1 paragraph 28 of Law No. 10 of 1998 on the Amendment of Act No. 7 of 1992 concerning Banking (Banking Act) states that the Bank Secrecy is everything with information about customers and their savings. That is, the secret bank simply deposit the depositor, the funds entrusted by the public to the bank under the agreement deposit funds in the form of demand deposits, time deposits, certificates of deposit, savings or other similar forms with it (see Article 1 paragraph 5 of the Banking Act) , Reviewing the legal basis of the above, it can be seen that the data is not included in the credit transaction confidential information.

Data and information that must be provided by banks / credit card organizer is a data transaction credit card customers are derived from the billing statement and at least contain the name of a bank, credit card account numbers, ID merchant, name, address, National ID / passport number, TIN card owners, month bills, the date of the transaction, the details of the transaction, the transaction value of the rupiah and the credit ceiling (credit card limit). All these data must be given continuously every month, either online or directly using electronic media.

Meanwhile, government agencies and corporations the red plate which are required to provide details on the types of data and tax information to the DGT reached 66 agencies including BPJS Employment, the entire Provincial Government, the entire Local Government City / County, Ministry of Interior, the National Land Agency, PT Pelabuhan Indonesia I (Persero), PT Pelabuhan Indonesia II (Persero), PT Pelabuhan Indonesia III (Persero), PT Pelabuhan Indonesia IV (Persero), the port Authority of the Ministry of Transportation, Bank Indonesia, the Investment Coordinating Board (BKPM), Fiscal Policy - Ministry of Finance, Ministry of Public Works and Housing, the Ministry of Education and Culture, the Ministry of Maritime Affairs and Fisheries, the Ministry of Labor, Ministry of Environment and Forestry, the Ministry of Research, Technology and Higher Education, PT TASPEN (Persero), Directorate of Protection and Social Security Ministry of Social Affairs, Food and Drug Supervisory Agency (BPOM) and all the relevant Directorate in the Ministry of Finance.

Entire government agencies and corporations the red plate required to provide details on the types of data and information to the DGT taxation as stipulated and detailed in 94 pages of appendices PMK No. 39 / PMK.03 / 2016 dated March 22, 2016. All the data is supplied continuously, in accordance with a predetermined schedule, using electronic media. Let's show ourselves as a nation with a solid solid cooperate reduce foreign debt to finance the continuity of the Homeland is by securing the acceptance of our country together because #PajakMilikBersama. (*)

Ready July 1, 2016, the Tax Must Pay By e-Billing

Wednesday, June 1, 2016 - 10:06

Only a month away, the taxpayer should pay taxes to the Billing System, or more popular with the term e-Billing per July 1, 2016. Through the e-Billing, tax payments made electronically using the Billing Code, in the form of 15-digit numeric code, which was published through the system tax billing. Therefore, to all Taxpayers are advised to immediately try to use e-Billing in paying his taxes, so as per July 1, 2016 has been used to pay taxes to e-Billing and fulfill the tax obligations without constraints and to avoid imposing tax penalties if it does not fulfill the tax obligations according to the rules.

There are two (2) phases to go through to make tax payments with e-Billing, namely (1) Create a Billing Code and (2) Pay Biliing codes that have been made.

To create a Billing Code, taxpayers can get one with 7 ways:

Through Customer Service / Teller Bank (For now can be served at Bank BRI, BNI, Mandiri, BCA and Citibank. While other banks in the system development phase) and the Post Office
Through Tax Kring 1.5002 million (currently only can be catered to the individual taxpayer)
Via SMS ID Billing * 141 * 500 # (for now accessible to subscribers of Telkomsel)
Through Billing Service in KPP / KP2KP independently
Through the Electronic Payment Slip with htps address: //sse.pajak.go.id and htps: //sse2.pajak.go.id
Through Internet Banking (for now can be accessed by customers BRI)
Through an Application Service Provider (ASP) - (for now accessible in www.online-pajak.com)
After Billing Code created, the Billing Code can be paid by:

Through Teller Bank and the Post Office
through ATMs
Mini through ATMs located throughout the KPP and KP2KP (for now can be served to the customers of Bank BRI, BNI and Mandiri)
Internet Banking
Mobile Banking (for now can be served to customers of Bank BPD Bali)
Through Agent Branchless Banking (for now can be served through BRILink)
List of banks along with e-Billing payment service provided and its operation, it can be seen more at the following link: e-Billing Procedures

Waiting for, contact immediately your trust banks nearby and get information about other payment channels via e-Billing in Bank-Bank. Enjoy paying taxes to e-Billing, welcome to e-Billing Era! (*)

Tax amnesty: Means Towards Independence Nation

Tax amnesty: Means Towards Independence Nation

Friday, July 15, 2016 - 09:00

A great nation is a nation that is able to stand on its own feet. Indonesia is a nation great, that Allah Almighty bestowed with natural resources and abundant human resources. Proper to this great nation showed its independence, reduce and even break away from dependence on other nations.

Amnesty Taxes (Tax Amnesty) a government instrument that does not merely serve as a source of state income (budgetary), but it has more functions to move the treasure (regulern) from the rich to the poor, transferring wealth from other countries to Indonesia (repatriation ), planting of capital (investment) that will create economic growth in Indonesia. Economic growth will open up new business opportunities that will automatically absorb labor. Increased activity will work to raise the purchasing power, thus demand (demand) will increase. Increasing demand will certainly bring up the subject of the tax and the new tax object (extension) which would increase tax revenues in the future.

Tax amnesty call the sons of the nation to return the treasures that are scattered in many countries to return to Indonesia. These countries need funds to build. If we have the ability to own, what appealed to other nations.

Tax amnesty need people with big hearts to uncover the treasures that have been reported may be forgotten in the Notice (SPT) Annual. It is not an act stupid and pointless as this disclosure Reserved. Data revealed no guarantee will not be checked again and the lack of legal certainty in terms of taxation through the Certificate of Tax Forgiveness.

Tax Amnesty has also called sons of the nation in the country to participate uncover treasures that have not been disclosed in the tax return to report the SPT and kekhilafannya redeem it through the Tax Payment (SSP) in the Bank's perception / Post Office.

Tax amnesty last chance to make amends, because only given the opportunity to 31 March 2017. If the data is still hidden is revealed it will be the appropriate taxation measures applicable rules and sanctions such as fines rise to 200% of the income tax that is not paid or underpaid.

The Indonesian people need people with big hearts to build this country. Let's welcome the Tax Amnesty is immediately reveal the treasures, redeem and earn kelegaaan. (Gf *)

See more prominent

See more prominent media talking about the certainty of the issuance of Forgiveness Tax Act (Tax Amnesty) apparently is no longer the need to debate on the effects of this policy, those who disagree as well as for taxpayers who have requested to be nrimo obedient and sincere. Therefore, the author tries to interpret the tax amnesty bill is almost certainly not experience a significant change other than tariffs and future enforcement. As for the motivation of the author pours it is for each individual to know this facility and can be used in order to avoid a tax shock in the days to come, so that this facility is not only enjoyed by certain circles.
Forgiveness Tax Benefit
for State
Will increase tax revenues
Will increase the tax ratio
To attract foreign financial assets from the balance of payments will affect the domestic investment or other financial considerations
to improve the data base of taxation
etc
For Taxpayers
Taxpayer free of tax surprises in the future (s.d. annual SPT PPh 2015)
Taxpayers freed from tax with high rates
Taxpayers free from the imposition of administrative sanctions and criminal tax
Taxpayers are free from all acts of tax audits
etc
Understanding The Law of Tax Forgiveness
Tax amnesty is the elimination of tax which would have owed, not subject to administrative sanctions and criminal sanctions taxation taxation by paying ransom.
A ransom is the amount of money paid to the state treasury to obtain tax remission.
Tax amnesty petition letter is a letter that is used by taxpayers to report assets, debts, the value of net assets, the calculation and payment of ransom.
Tax amnesty decree is a letter issued by the Minister as evidence of tax amnesty provision.
Subject and Object Tax Forgiveness
Please note that each taxpayer entitled to remission of tax, tax amnesty granted by the disclosure of possessions in the letter of request of remission of taxes (unless the taxpayer is being carried out the investigation and the investigation file has been declared complete by prosecutors).
Tax amnesty includes pardon for tax obligations in accordance with the legislation in force, namely:
Income tax;
VAT and luxury sales
Stamp Duty; and
UN in the plantation sector, forestry, and mining
Rates and How to Calculate Ransom Money
Formula: Rates X basis for the imposition ransom
Bases ransom is calculated based on the value of net assets as of December 31, 2015, or at the end of the fiscal year 2015 that ends before December 31, 2015 is reduced by the value of net assets (assets minus debts) in their annual tax return last and additional net amount obtained in 2015 which has been reported in the Annual Tax Return Tax rahun 2015 and has been subject to income tax for 2015.
a. Assets are located in the country
Although the rates and still the tug of his time in principle does not seem to be unchanged, while rates ransom to be paid into the state treasury to the assets disclosed in the tax amnesty application letter is as follows:
2% for the period in the first month until the end of the third month
4% for a period of four months until the end of the sixth month
6% for the seven month period until the date of December 31, 2016 (possibly in March 2017).
b. Assets are abroad invested in the country
If the property disclosed in the letter is a plea for clemency tax and / or placed outside the Homeland and against the assets transferred to the Homeland and invested over a certain period, then the rate ransom to be paid into the state treasury is as follows:
1% for the period in the first month until the end of the third month
2% for a period of four months until the end of the sixth month
3% for the seven month period up to December 31, 2016 (possibly in March 2017).
Procedures for Tax Forgiveness
Application Requirements
Taxpayers submit a written request to the minister of tax amnesty signed by the taxpayer or the taxpayer in the case represented the Board on condition include:
have a TIN;
pay ransom;
settled all tax arrears;
transferred property in the form of cash or cash equivalents that are outside the Homeland into the Homeland on collecting bank and invested assets in the form of government securities RI, SOE bonds, or financial investment in the bank designated by the Minister;
The ability to divert assets other than cash or cash equivalents that are outside the Homeland into the Homeland on collecting bank and invested assets in the form of government securities RI, SOE bonds, or financial investment in the bank designated by the Minister;
submit Annual Income Tax Return for 2015 for WP who have had the obligation to submit Annual Income Tax Return;
revoke the petition (in the case of the taxpayer is being applied for and not yet issued decree or judgment):
refund of excess tax payments (refunds);
reduction or elimination of the administrative sanctions in the FLS, and / or STP which there is a tax principal payable;
reduction or cancellation of the tax assessment is incorrect;
objection;
includes in the tax assessments in the decree;
appeal;
lawsuit;
judicial review;
Attachment of quo
The application letter enclosing a tax amnesty:
proof of payment of ransom;
proof of payment of tax arrears for WP who have tax arrears;
a detailed list of assets along with property ownership information reported;
register debt and supporting documentation supporting;
proof of transfer of property in the form of cash or cash equivalents;
proof of investment property in the form of cash or cash equivalents;
letter of intention to transfer the property other than cash or cash equivalents;
letter of intention to invest the assets other than cash or cash equivalents;
photocopy of Annual Income Tax Return for 2015;
photocopy of the last Annual Income Tax Return
revoke the waiver request (in the case of the taxpayer is being applied for and not yet issued decree or judgment):
refund of excess tax payments (refunds);
reduction or elimination of the administrative sanctions in the FLS, and / or STP which there is a tax principal payable;
reduction or cancellation of the tax assessment is incorrect;
objection;
includes in the tax assessments in the decree;
appeal;
lawsuit;
judicial review;
Points Filing Tax Forgiveness
Tax amnesty petition letter submitted to the Directorate General of Taxation (DGT) in this case the Tax Office (KPP) where the taxpayer is registered. The application for tax amnesty at most 3 (three) times in the filing period of tax amnesty.
DJP or KPP provides a receipt letter requesting tax amnesty to taxpayers who have submitted a written request, and for WP who already receive a receipt request for examination was not done well and the initial evidence or investigation until the issuance of the Decree Tax Forgiveness.
Facilities Tax Forgiveness
Taxpayers who have obtained the Decree of the Tax Forgiveness, forgiveness applies amenities such as:
Elimination of withholding taxes that have not issued tax assessments do not sanction tax administration and are not subject to criminal sanctions in the field of taxation, for tax obligations until the date of December 31, 2015 or until the date of the end of the fiscal year ending before December 31, 2015.
Elimination of sanctions such as interest, penalties or rise based on the STP in which there are no principal tax due, to the tax obligations until the date of December 31, 2015 or until the date of the end of the fiscal year ending before December 31, 2015.
Not conducted tax audits, examinations preliminary evidence, and the investigation of criminal offenses in the field of taxation on tax obligations in tax period, part of the tax year and the tax year, up to the date of December 31, 2015 or until the date of the end of the fiscal year ending before December 31, 2015 ,
Termination of tax audits, examinations preliminary evidence, and the investigation of criminal offenses in the field of taxation, in the case of WP being conducted examination, examination of preliminary evidence, and the investigation of criminal offenses taxation on tax obligations until the date of December 31, 2015 or until the date of the end of the financial year ended before December 31, 2015.

...It is undeniable....

It is undeniable that the exclusion of the sense of justice of Taxpayers abiding by such things as the tax revenue target that was never fulfilled, the amount of the taxpayer that is still less than the number of productive population, the amount of the taxpayer being audited is WP the same throughout the year while many taxpayer who never registered free of tax is still reason fetched to an institution if the institution does not want to be categorized institution fails. Just failed because the most important institution in the history of this country to make efforts in fostering the taxpayer (reinventing policy) but it turns back to the program Forgiveness Tax (Tax Amnesty).
But whatever it is, as the executor in the frontline already poor across writer partly responsible for the success of the program was launched. Through this article the author invites readers to participate nusahati.com faithful spread the good tidings. Why khabar happy? for the government to invite and facilitate Indonesia to every person who has been active businesses, but less reported in the tax return of his good treasure (income) inside and outside the country, we start from zero. Tax Amnesty Let's make this a wonderful moment to make peace, restraint and reconciliation. Said ... Redeem ... relief ... that invitation this tax remission.
Here the author is trying sarikan related article by article Forgiveness Tax Act which was passed by the House of Representatives, may provide useful information and that this program can succeed and Taxation Indonesia for the better.
CHAPTER I: GENERAL PROVISIONS
Article 1 contains the following notions:
Definition of tax amnesty
Understanding Taxpayer
understanding treasure
understanding Debt
Understanding Tax Year
Definition of Tax Arrears
Understanding Money Ransom
Understanding The Tax Crime
Definition Statement of Assets
understanding Minister
Understanding Certificate of Tax Forgiveness
Understanding the Annual Tax Income Tax (SPT Tax Newsletter)
Understanding Data and information management
Understanding Bank Perception
Understanding Tax Year Newsletter
CHAPTER II: PRINCIPLES AND OBJECTIVES
Article 2 contains the following passages:
The principle of tax amnesty are: Rule of Law, Justice, Benefits, and National Interests.
The purpose of tax amnesty
CHAPTER III: THE SUBJECT AND OBJECT OF TAX FORGIVENESS
Article 3 contains the following passages:
The right of every taxpayer gets a tax forgiveness
Disclosure of property held in the Statement
Exceptions Taxpayer Tax Forgiveness
Forgiveness until the end of the Fiscal Year Newsletter
Forgiveness of liabilities: Income Tax (VAT) and Value Added Tax or (PPN) and Luxury Goods Sales Tax (Sales Tax)
CHAPTER IV: CHECK AND METHOD OF CALCULATION OF MONEY RANSOM
Article 4 contains verses as follows:
Rates ransom over the treasure inside and outside the Homeland and invested in the Homeland minimum 3 (three) years since transferred (repatriation), rates include a 2%, 3% and 5%).
Rates ransom over the treasure that is outside the Homeland and not diverted into the Homeland (declaration), rate includes 4%, 6% and 10%).
Rates ransom for taxpayers that the circulation of its business up to Rp. 4.8 billion, -, (Micro, Small and Medium Enterprises / SMEs) rates of 0.5% for assets below Rp. 10M and 2% for assets above Rp. 10M.
Article 5 contains verses as follows:
The amount of ransom: Rates x basis for the imposition of Money Ransom (dput)
Dput calculated based on the value of Net Assets are not or not fully reported in the income tax SPT Newsletter
Net Assets Value represents the difference between the value of Assets minus Debt,
Article 6 contains verses as follows:
The value of assets disclosed in the Statement
The value of assets that have been reported ata specified in rupiah
Property value based on the exchange rate specified by the Minister in accordance with the Income Tax SPT Newsletter.
Additional property value that has not been fully reported
Additional property value specified in the rupiah currency
Article 7 contains verses as follows:
Rated debt disclosed include: the value of the debt that has been reported in the last income tax returns and related to additional treasures.
For the calculation of dput, the value of the debt is directly related to the acquisition of additional assets that could be counted as a deduction from the value of the wealth of:
WP bodies at most by 75% of the property value addition
Individual taxpayers is at most 50% of the property value addition
The value of debt in rupiah currency is determined based on the value reported in the last income tax returns.
If a currency other than specified in the rupiah currency rates of exchange quoted Minister.
The value of the debt related to the Additional Assets specified in the rupiah currency based on the value reported in the list of debt at the end of the last tax year.
In terms of value of debt related to an additional treasure determined in a currency other than the rupiah, the value of the debt specified in the rupiah currency based on the rate of the Minister.
CHAPTER V: PROCEDURES FOR DELIVERY OF STATEMENT, THE ISSUANCE OF INFORMATION, AND THE FORGIVENESS OF TAX LIABILITY
Article 8 contains verses as follows:
To obtain the Tax Forgiveness, the taxpayer should submit a Statement to the Minister.
An affidavit signed by:
Individual taxpayers
The supreme leader by deed of incorporation or equivalent to the corporate taxpayer
Endorsee, in the case of the supreme leader is absent.
Taxpayers must meet the following requirements:
have a TIN
Paying Ransom Money
Settled all tax arrears
Refinance tax or no tax to pay or repay that should not be returned to the WP is being examined evidence starters / or investigation.
SPT final income tax for those who already have an obligation
Revoke the petition: covering
Restitution
Article 36 paragraph (1a) of the Act KUP
Article 36 (1b) of Act CTP
objection
Correction to the assessment and Decree
Appeal
The lawsuit and / or
Judicial review
Ransom must be paid in full to the State Treasury for the Bank Perception
Payment via SSP that serves as proof of payment after receiving validation (NTPN).
Ordinances for the repatriated
Ordinances for the declaration of
Article 9 contains verses as follows:
Affidavit at least contain information on the identity, assets, debts, the value of net assets and the calculation of the ransom
Appendix waiver include:
proof of payment of ransom
proof of payment of tax arrears
a detailed list of assets along with property ownership information
register debt and supporting documentation
proof of payment of taxes not paid or underpaid or taxes should not be returned to the WP is being done preliminary evidence examination or investigation
photocopy of the last income tax returns and
Affidavit revoke the petition
For that repatriation must attach a statement to divert and invest assets into the Homeland.
For the declaration must attach a statement does not transfer to the outside wialah Homeland.
For that SMEs should attach a statement regarding the amount of circulation of business.
Article 10 contains the verses as follows:
A written statement submitted to the DGT registered WP place or other place specified by the Minister.
Tax Waijib ask for an explanation before the DGT office to submit a Statement or other place specified by the Minister.
After the obvious pay ransom and delivered the Statement and attachments.
Minister or appointed official on behalf of the Minister of the issuance of Certificates within a maximum period of 10 (ten) business days commencing from the date it received the Statement and attachments.
If more than 10 days is considered acceptable as a Certificate.
Could issue a correction on the Certificate in the event of a write error or miscalculation in a statement.
WP may submit a Statement palin three (3) times in a period commencing tax amnesty law comes into force until the date of March 31, 2017.
Submission of Statement of the second, third after the Statement I and II was published,
Calculation dput in the Statement II and III has accounted dput that have been listed in the certificate on the Statement before.
In case there is excess ransom payment due:
issuance of rectification or
Statement delivered the second or third makaatas excess must be refunded or offset against other tax liabilities within a period of 3 months from the issuance of a correction or conveyed Statement II and III.

INCOME TAX ARTICLE 21 FOR INDIVIDUAL status as NON-EMPLOYEE

Recipients of Income Not Employees are individuals other than permanent staff and temporary employees / freelance workers who earn name and in any form of Saw Tax Article 21 and / or Income Tax Article 26 as a reward for work, services or activities performed by orders or requests of the employers.

Not the employees who receive or earn income with respect to employment, services, or activities, among others, include:
1. The experts do the work free, consisting of lawyers, accountants, architects, doctors, consultants, notaries, appraisers, and actuaries;
2. musician, emcee, singer, comedian, movie star, the star of soap operas, commercials, film director, film crew, photo model, peragawan / fashion models, performers, dancers, sculptors, painters, and other artists;
3. sportsmen
4. advisor, teacher, trainer, speaker, counselor and moderator;
5. The author, researcher, and translator;
6. The provider of services in all fields including computer engineering and application systems, telecommunications, electronics, photography, economic, and social as well as service providers to a committee;
7. The ad agency;
8. supervisor or project manager;
9. The carrier orders or find a subscription or mediates;
10. hawkers officer merchandise;
11. The foreign service officer insurance;
12. distributor company multilevel marketing or direct selling and other similar activities;

GENERAL GUIDELINES FOR THE CALCULATION OF INCOME TAX ARTICLE 21 INDIVIDUAL status as NON-EMPLOYEE
1. Withholding Tax Article 21 for an individual in the country is not an employee, to the benefits that are sustainable
a. For those who already have a TIN and only earn income from employment relationship with Cutting Tax Article 21 and / or Income Tax Article 26 and do not earn more income.
Article 21 Income Tax is calculated by applying the rates of Article 17 paragraph (1) letter a cumulative Income Tax Act on the amount of taxable income in the calendar year in question. The amount of taxable income is 50% (fifty percent) of the amount of gross income less taxable income per month.
b. For those who do not have a TIN or obtain other income apart from the employment relationship with Cutting Tax Article 21 and / or Income Tax Article 26 as well as earn more income.
Article 21 Income Tax is calculated by applying the rates of Article 17 paragraph (1) letter a Income Tax Act on the amount of the cumulative 50% (fifty percent) of the amount of gross income in the calendar year in question.

2. Withholding Tax Article 21 For Personal Home Affairs Not Employees, on remuneration which Characteristically Not Sustainable.
Article 21 Income Tax is calculated by applying the rates of Article 17 paragraph (1) letter a Law on Income Tax of 50% (fifty percent) of the gross income.
3. In the event that an employee is not doctors who practice in hospitals and / or clinics, the amount of gross income amounted to physician services paid patients through the hospital and / or clinic before being cut costs or for the results by the hospital and / or clinic.
4. In the event that an employee is not providing services to Cutting Tax Article 21 and / or Income Tax Article 26:
a. employ other people as employees, the amount of gross income is the payment amount less the portion of the salary or wages of employees employed, except when in the contract / agreement inseparable part of the salary or wages of employees who are employed are therefore the amount of gross income that is equal to the amount paid;
b. delivers material or goods, the amount of gross income only on the provision of services only, unless the contract / agreement can not be separated between the provision of services with the material or goods, the amount of gross income includes the provision of services and materials or goods.






EXAMPLES OF COUNTING INCOME TAX ARTICLE 21 AND / OR INCOME TAX ARTICLE 26

EXAMPLES OF THE CALCULATION OF INCOME TAX ARTICLE 21 INCOME RECEIVED BY NON-EMPLOYEE.
1 EXAMPLES OF COUNTING INCOME TAX ARTICLE 21 ON INCOME RECEIVED BY THE EMPLOYEE IS NOT RECEIVE INCOME IS SUSTAINABLE.
a. Example of calculating Income Tax Article 21 on services of doctors who practice in hospitals and / or clinics

dr. Abdul Gopar, Sp.JP is a cardiologist who practices at Hope Hospital Healthy Heart with an agreement that for any services paid by the patient's physician will be cut 20% by the hospital as part of hospital income and the balance of 80% of services the doctor will be paid to dr. Abdul Gopar, Sp.JP at the end of each month. In addition to practice at Hope Hospital Healthy Heart dr. Abdul Gopar, Sp.JP also did his own practice in private clinics. dr. Abdul Gopar, Sp.JP already have a TIN and in 2009, physician services paid by the patient of the practice of dr. Abdul Gopar, Sp.JP at Hope Hospital Healthy Heart are as follows:

Doctors are paid months Patient Services
(Rupiah)
January 45,000,000.00
February 49,000,000.00
March 47,000,000.00
April 40,000,000.00
May 44,000,000.00
June 52,000,000.00
July 40,000,000.00
August 35,000,000.00
September 45,000,000.00
October 44,000,000.00
November 43,000,000.00
December 40,000,000.00
Total 524,000,000.00


Calculation of Income Tax Article 21 for January to December 2009:


Month Services Doketr
paid
Patient

(Rupiah) Basic
Cutting
Income Tax Article 21

(Rupiah) Basic
Cutting
Income Tax Article 21
Cumulative
(Rupiah) Rates
Article 17
paragraph (1)
letter a
Income Tax Income Tax Act
Article 21
outstanding

(Rupiah)
(1) (2) (3) = 50% x (2) (4) (5) (6) = (3) x (5)
January 45,000,000 1,125,000 22,500,000 22,500,000 5%
February 5% 49,000,000 24,500,000 47,000,000 1,225,000

March
47,000,000 3,000,000
-----------------
20,500,000 50,000,000
-----------------
70,500,000 5%
---------
15% 150 000
-------------
3,075,000
April 40,000,000 20,000,000 90,500,000 3,000,000 15%
May 112,500,000 44,000,000 22,000,000 3,300,000 15%
June 52,000,000 26,000,000 3,900,000 138,500,000 15%
July 40,000,000 20,000,000 3,000,000 158,500,000 15%
August 176 000 000 15% 35,000,000 17,500,000 2,625,000
September 45,000,000 22,500,000 3,375,000 198,500,000 15%
October 220,500,000 44,000,000 22,000,000 3,300,000 15%
November 43,000,000 3,225,000 21,500,000 242 000 000 15%
December
40,000,000 8,000,000
-----------------
12,000,000 250,000,000
-----------------
262 000 000 15%
---------
25% 1,200,000
---------------
3,000,000
Total 524 000 000 262 000 000 35,500,000

If dr. Abdul Gopar Sp.JP not have a TIN, then the Tax Article 21 payable is equal to 120% of Tax Article 21 payable to the example above.
b. Example calculation of Income Tax Article 21 on commissions paid to foreign service officer insurance (not as an employee of an insurance company)

Neneng Hasanah is a foreign service officer insurance from PT. Tabarru Life. Neneng Hasanah husband has been registered as a taxpayer and have a TIN, and were working on PT. Kersamanah. Neneng Hasanah has submitted a photocopy of TIN husband, a photocopy of marriage certificate and a photocopy of the family to cutting taxes. Neneng Hasanah only earn income from operations as a foreign service officer insurance, and has submitted an affidavit explaining the matter to PT Tabarru Life. In 2009, the income received by Neneng Hasanah as a foreign service officer insurance from PT. Tabarru Life is as follows:
Month commission agents
(Rupiah)
January 38,000,000.00
February 38,000,000.00
March 41,000,000.00
April 42,000,000.00
May 44,000,000.00
June 45,000,000.00
July 45,000,000.00
August 48,000,000.00
September 50,000,000.00
October 52,000,000.00
November 55,000,000.00
December 56,000,000.00
Total 554,000,000.00

Calculation of Income Tax Article 21 for January to December 2009 is:


month Earnings

Gross

(Rupiah) 50% of

Income

gross PTKP



(Rupiah) Income

Taxable

(Rupiah) Income
Taxable
Cumulative

(Rupiah) Rates
Article 17
paragraph (1)
letter a
Income Tax Income Tax Act
Article 21
outstanding

(Rupiah)
(1) (2) (3) = 50% x (2) (4) (5) (6) (7) (8) = (4) x (6)
January 17.68 million 17.68 million 1.32 million 38 million 19 million 5% 884 000
February 17.68 million 35.36 million 1.32 million 38 million 19 million 5% 884 000

March
41 million
20,500,000
1,320,000 14.64 million
--------------
50,000,000 4.54 million
-------------
54.54 million 5%
-------
15% 732,000
----------------
681,000
April 42,000,000 21,000,000 19,680,000 74,220,000 15% 1,320,000 2.952 million
May 44,000,000 22,000,000 20,680,000 94,900,000 15% 1,320,000 3.102 million
June 45,000,000 22,500,000 1,320,000 21,180,000 116 080 000 15% 3.177 million
July 45,000,000 1,320,000 21.18 million 22.5 million 15% 137 260 000 3.177 million
August 48,000,000 24,000,000 1,320,000 22,680,000 159,940,000 15% 3.402 million
September 50,000,000 25,000,000 23,680,000 1,320,000 15% 183 620 000 3.552 million
October 24.68 million 52 million 26 million 208 300 000 15% 1,320,000 3.702 million
November 55,000,000 1,320,000 26.18 million 27.5 million 15% 234 480 000 3.927 million

December
56,000,000
28,000,000
1,320,000 15.52 million
--------------
250,000,000 11.16 million
--------------
261 160 000 15%
--------
25% 2.328 million
----------------
2.79 million
Total 554 000 000 277 000 000 35.29 million

In the case of Neneng Hasanah can not show a photocopy of TIN husband, a photocopy of the marriage certificate and a photocopy of the family and Neneng Hasanah itself does not have a TIN, the calculation of income tax article 21 carried out as the example above, but did not obtain a reduction in taxable income every month, and the amount of Income Tax Article 21 payable is 120% of the income tax payable Article 21, which should have a TIN from the calculation as follows:


month Earnings

Gross

(Rupiah) Basic
Cutting
Income Tax Article 21

(Rupiah) Basic
Cutting
Income Pasal21
Cumulative
(Rupiah) Rates
Article 17
paragraph (1)
letter a
Law on Income Tax Rates

have

TIN Tax Article 21

outstanding

(Rupiah)
(1) (2) (3) = 50% x (2) (4) (5) (6) (7) = (3) x (5) x (7)
January 38,000,000 19,000,000 19,000,000 5% 120% 1.14 million
February 38 million 19 million 38 million 5% 120% 1.14 million

March
41 million 12 million
----------------
8,500,000 50,000,000
----------------
58.500.0000 5%
---------
5% 120%
-----------
120% 720,000
------------------
510,000
April 42,000,000 21,000,000 79,500,000 1,260,000 5% 120%
May 44,000,000 22,000,000 101 500 000 15% 120% 3.96 million
June 45,000,000 22,500,000 124 000 000 15% 120% 4.05 million
July 45,000,000 22,500,000 146 500 000 15% 120% 4.05 million
August 48,000,000 24,000,000 170 500 000 15% 120% 4,320,000
September 50,000,000 25,000,000 195 500 000 15% 120% 4,500,000
October 221.5 million 52 million 26 million 15% 120% 4.68 million
November 27.5 million 249 000 000 15% 55,000,000 120% 4,950,000

December
56,000,000 1,000,000
---------------
27,000,000 250,000,000
----------------
277 000 000 15%
---------
25% 120%
-----------
120% 180,000
------------------
8.1 million
Total 554 000 000 277 000 000 43.56 million

In the case of a husband Neneng Hasanah or Neneng Hasanah itself has a tax ID, but Neneng Hasanah have other income outside activities as a foreign service officer insurance, the calculation of Income Tax Article 21 payable is as per the example above, but not charged a rate 20% higher due to the concerned or her husband already have a TIN.

2. EXAMPLE OF THE CALCULATION OF INCOME TAX ARTICLE 21 INCOME RECEIVED BY THE EMPLOYEE IS NOT RECEIVE INCOME WHICH ARE NOT SUSTAINABLE.

Nashrun Berlianto do computer repair services to PT Cahaya Kurnia with a fee of Rp5.000,000,00.

The amount of income tax payable Article 21 is as follows:
5% x 50% Rp5,000,000.00 = Rp125.000,00

In case Nashrun Barlianto do not have a TIN, the amount of income tax article 21 payable amounted to:
5% x 120% x 50% Rp5,000,000.00 = Rp150.000,00
3. EXAMPLE OF CUTTING COUNTING INCOME TAX ARTICLE 21 ON INCOME RECEIVED BY NON-EMPLOYEE, IN CONNECTION WITH THE PROVISION OF SERVICES IN RENDERING services employees EMPLOY AS OTHERS AND / OR TAKE DELIVERY OF MATERIAL / MATERIAL

Arip Nugraha perform AC maintenance services to PT Wahana Jaya in exchange for US $ 10,000,000.00. Nugraha arip energy use 5 workers by paying daily wages amounting to Rp 180.000,00. The daily wage paid to five people for doing the work of Rp 4,500,000.00. besides, Arip Nugraha purchase of spare parts used for maintenance AC AC Rp1,000,000.00.

Calculation of Income Tax Article 21 payable are as follows:
a. In the case under the agreement and documents provided Arip Nugraha, it can be seen a part of yield gross which is the wages to be paid to daily workers employed by Arip Nugraha and the cost to buy spare parts AC, then the amount of benefit gross as a basis for the calculation of Income Tax Article 21 should be cut by PT Wahana Jaya for a consideration given to Arip Nugraha is equal to gross remuneration net of daily labor wage employed Arip Nugraha and air conditioning spare part costs, as in the example is:
USD 10,000,000.00 - 4,500,000.00 USD - USD 1,000,000.00 = USD 4,500,000.00.

Income Tax Article 21 should be cut PT Wahana Jaya on income received Arip Nugraha is:
5% x 50% x Rp 4,500,000.00 = Rp 112,500.00

In case Arip Nugraha does not have a TIN, the Income Tax Article 21 should be cut by PT Wahana Jaya becomes:
5% x 120% x 50% x Rp 4,500,000.00 = Rp135.000,00
b. In the case of PT Wahana Jaya did not obtain information based on the agreement made or documents provided by Arip Nugraha on the wages that must be paid Arip Nugraha or purchase of material / substance, article 21 should be cut PT Wahana Jaya is the sum of:
5% x 50% x Rp 10,000,000.00 = 250,000.00

In case Arip Nugraha does not have a TIN, the Income Tax Article 21 should be cut by PT Wahana Jaya becomes:
5% x 120% x 50% x Rp 10,000,000.00 = Rp 300,000.00
Note:
For the payment of daily wages to each employee subject to withholding income tax article 21 by Arip Nugraha.







10 comments:

 Nur Indah said ...
Look, we perush new stand. New split the salaries of employees in November and December 2009, although the deed had been there since June because month2 subsequently used for necessary permits, etc. and just earning from November and December 2009.
For employees PPh21 monthly (November & Desember2009) We calculate the appropriate training DJP TSB month annualized net income by the way multiplied by 12, and the tax payable for the year divided by 12 PPh21 stay this way most of our employees are payable PPh21 For November and December. And had We deposited the payments in December 2009 and January 2010.
(Actually how to calculate income tax 21 who was only 2 months & Desembar November 2009)
Year net income = Gross Income (Salary month x 12) in less Bi.jabatan
A. PPH PPH psl psl 21 payable = 21 x 12. Medium payable u / PPH psl psl 21 payable = PPH outstanding 21 x 12
Or
B. The net income of the year = Gross Income (Salary month x 12/2) in less Bi.jabatan. u / PPH psl psl 21 payable = PPH outstanding 21 x 2/12

The problem, thus the period of our acquisition of only two months, so when calculated for point B revenue year our employees to be under PTKP. so there is no obligation PPh21. We want to know as never before the solution of this problem, and how PPh21 which we have paid For November and December 2009.
Thank you for your answer.

February 5, 2010 at 2:07 AM
 IndonesianTax said ...
bu beautiful, first got to know the status of employees first, because it would be different treatment for employees who have been working from the beginning of the year and new employees who actually work in perusaahan mother.
1, for employees who are already working in other places of the beginning of the year, then the calculation of the net income for the year was only 2 X net income per month, reduced PTKP
2. for new employees who work (from the beginning of the year has not been working elsewhere), then the net pengahsilan annually is 12 x net income per month is reduced PTKP

February 8, 2010 at 6:35 PM
 Fate Ilyas said ...
I status in 2009 there were 2 that is from January to April 2009 as an employee and from May to December as a consultant how filling SPT as well as tax calculation
Thank you

February 24, 2010 at 2:30 AM
 IndonesianTax said ...
pack destiny, to the status of employees, earnings father was cut by the company where you work, live requested its A1 form 1721 to the company. sedangakn as a consultant should also be cut with the status of the father is not an employee, but included experts from companies that use the services of the father, so it should have been cut off. Later the father stayed combine both the income and then deducted by the tax that has been deducted.

March 10, 2010 at 6:43 PM
 r4hm1 said ...
Greetings Sir,

I worked in the NGO since October 2009. And krn NGO not subject taxable hrs then employees take care of her tax SNDR (non paid by the office). Before Oct 2009 I work for a company Spore online.

Kira2x as never before how the tax is yes. Btw, I may ask for email or messenger can I contact For further bertanya2 lbh?

thank you
Rahmi

March 16, 2010 at 6:16 AM
 IndonesianTax said ...
tu rahmi, income from jan-oct and from oct-des merged first, and only later calculated tax

March 23, 2010 at 9:50 PM
 sianty said ...
Good afternoon...
I want to ask about reporting such as cutting pph 21 on my yearly. as I get the information pph cuts 21 by a company that is a reward as experts that are not sustainable. the evidence cuts 21 pph listed gross income of 5m and a great pph 21 which was cut by 375rb.
I want to ask these data should I fill in the forms such as annual, which part? and how to calculate the reduction in gross income to obtain net income. because I had been using the norm calculations for my trading business. for the info and assistance I say many thanks.

March 18, 2012 at 1:23 AM
 Anonymous said ...
good afternoon, I would like to ask. calculate how much tax has been known ditangggung of the income received, including taxes.
eg like this. A salaried sebsar 8jt and include taxes. status is K / 2 and there has been no official expenditure for outsourcing (contract)
I question is how much tax ditangung A?
thank you

December 2, 2014 at 10:35 PM
 Dekim Jap said ...
dear admin ... in the case of the mother Neneng Hasanah, how about the way its reporting SPT? if a reply digunanakan in Tabarru Neng bu Life insurance is a TIN her husband

thank you

February 13, 2016 at 5:53 AM
 Heru said ...
thank you
Add Sciences

February 17, 2016 at 10:45 PM

Income Taxes clauses 22, 24, 25 and 26____sequelly

1. PPH ARTICLE 21 As we have seen, starting in January 2013, non-taxable income (personal exemption) has been changed. Now for taxpayer status is not married and have no dependents amount of its taxable income to Rp 24,300,000.00, equivalent to USD 2,025,000.00 per month. With the change in the income tax calculation procedure of Article 21 is also changing. The change was set in DGT Regulation No. PER-31 / PJ / 2012 on Technical Guidelines Procedures Cutting, Deposit and Reporting of Income Tax Article 21 and / or Income Tax Article 26 With respect to Employment, Services, and Events Personal. In the new rules, which are obliged to withholding of Article 21 and / or Income Tax Article 26 is the employer, treasurer or cashier government, which pays the salaries, wages and the like in any form insofar as it relates to the job or position, services, and activities; pension funds, social security organizing body of labor, and other entities that pay regular pensions and annuities or pension; an individual conducting business or independent services and agencies that pay fees, commissions or other payments to certain conditions and event organizers, including government agencies, the organization which is national and international, institution, individual as well as other institutions in conducting, which pays honoraria, gifts or rewards in any form to an individual taxpayer in respect of an activity. Calculation of Income Tax Article 21 according to the new rules, can be divided into six types, namely: Income Tax Article 21 for clerks fixed and periodic pension recipients; Income Tax Article 21 for temporary employees or freelance workers; Income Tax Article 21 for members of the supervisory board or board of commissioners are not allowed to become a permanent employee, the other recipient who is irregular, and the pension plan are still an attractive employee pension fund. In this occasion will be presented on the example of calculating income tax Article 21 for Permanent Employees and Pension Recipients Periodical.
2. Calculation of Income Tax Article 21 for permanent and periodic pension recipients are divided into 2 (two): Calculation of Income Tax Article 21 monthly period or regularly conducted every month and Counting re-done every tax period in December (or the tax period in which the employee stopped working) , For example, Mr. Sule employees at company PT Opera Van Java, married without children, earn a month's salary of Rp. 10,000,000.00. PT Opera Van Java following the Social Security program, premiums Accident Insurance and Life Insurance premiums paid by the employer to the respective amount of 0.50% and 0.30% of payroll. PT Opera Van Java bear the Old Age Security dues every month by 3.70% of salary, while Mr. Sule pay dues Old Age Security at 2.00% of salary every month. In addition, PT Opera Van Java also following the retirement program for employees. PT Opera Van Java paying pension contributions for Mr. Sule to the pension fund, whose establishment was approved by the Minister of Finance, every month is Rp. 300,000.00, while Mr. Sule pay pension contributions amounting to Rp. 200,000.00. Note, the calculation to determine how much tax (income) to be deducted PT Opera Van Java for one month. A month's salary 10,000,000 Premiums Accident Insurance Death Insurance premiums 50,000 30,000 Total Gross Income 10.08 million Reduction: 1. Position Cost 500,000 200,000 3. 2. Contribution pension contribution 200,000 Old Age Security
3. Reduction 900,000 Total Net Income Net Income Year Month 9.18 million taxable income 110 160 000 - Individual Self WP 24.3 million - Status Married 2.025 million 26.325 million Number of taxable income Taxable Income year 83.835 million 83.835 million Rounding Tax Article 21 a year (5%, 15%) income Tax Article 21 month 7.57525 million (divided by 12) 631 271 The first step we add the gross income. The gross income is the total income received by the employee or an employee on a regular basis in a month. Included in gross income, for example salaries, allowances, overtime and insurance premiums borne by the company. Not included in the gross income is a benefit in kind and enjoyment. In the example above the gross income becomes the object of Income Tax Article 21 is salary, accident insurance premiums (5% of salary) and life insurance premiums (0.3% of salary) paid or borne by the company. The next step we calculate the allowable deduction that there are basically two kinds of official expenditure and pension contribution (termsuk contributory old age pension). Office costs alone amount of 5% of the gross income 5% x Rp10.080.000,00 or equal to Rp504.000,00. This amount is still above the maximum allowed is Rp500.000,00 per month so the cost of office is Rp500.000,00.
4. Reduction Other pension contributions and JHT contribution that each Rp200.000,00 and Rp200.000,00 (2% of salary) per month. JHT pension contributions and dues paid or incurred by the company are not deductible. Thus, the total deduction is Rp900.000,00. Rp10.080.000,00 gross income minus a deduction equal to Rp900.000 Rp9.180.000,00. This amount is the net income a month. Furthermore, net income from this month we make a year by way of net income a month multiplied by 12 months or Rp9.180.000 x 12 = Rp110.160.000,00. Afterwards, we subtract the exemption (personal exemption) applicable in 2013 that in this case the sum is Rp26.325.000,00. The difference is what is the taxable income (Rp83.835.000,00). Income tax due is the tax rate (rates based on Article 17 of the Income Tax Act) multiplied Taxable Income. The amount is 5% x Rp50,000,000.00 + 15% x (Rp83.835.000,00 - Rp50,000,000.00) = Rp7.575.250,00. Since we calculate Tax Article 21 for one month, then the income tax payable on the above Article 21 live divided by 12 so that the tax deducted by PT Opera Van Java on income Mr. Sule was Rp7.575.250: 12 = Rp631.271,00.
5. PPH ARTICLE 22 Definition of Income Tax (Income Tax) Article 22 is collected by the income tax: 1. Treasurer Central Government / Local, government institutions and other state institutions, in respect of the payment for delivery of goods; 2. certain bodies, both public and private entities with respect to activities in the field of import or other business activities. 3. The taxpayer who sell goods classified as very luxurious. Tax collectors and Objects Article 22 1. Foreign Exchange Bank and the Directorate General of Customs and Excise (DJBC), on imported goods; 2. The Directorate General of Treasury (DJPb), Treasurer of the Central Government / Local making the payment, the purchase of goods; 3. state / local enterprises who purchase goods with funds from the state budget (APBN) and or the shopping areas (APBD), except for bodies mentioned in item 4; 4. Bank Indonesia (BI), the Asset Management Company (PPA), National Logistics Agency (Bulog), PT. Telekomunikasi Indonesia (Telkom), PT. State Electricity Company (PLN), PT. Garuda Indonesia, PT. Indosat, PT. Krakatau Steel, Pertamina and state-owned banks who make purchases with funds sourced either from the state budget as well as from non-state budget; 5. The business entity engaged in the cement industry, the tobacco industry, paper industry, steel industry and the automotive industry, which is appointed by the Head of the Tax Office, on the sales of domestic production;
6. 6. Manufacturers or importers of fuel oil, gas, and lubricants on the sale of fuel oil, gas, and lubricants. 7. Industry and exporter engaged in the sectors of forestry, plantation, agriculture and fisheries, which is appointed by the Director General of Taxes, on the purchase of materials for industrial use or export them from the collector. 8. Corporate Taxpayers who sell goods classified as very luxurious. Tax rates Article 22 1. The import of: a. which uses Importer Identification Number (API), 2.5% (two point five percent) of the value of imports; b. who do not use the API, 7.5% (seven point five percent) of the value of imports; c. that is not controlled, 7.5% (seven point five percent) of the selling price of the auction. 2. Upon the purchase of goods made by DJPB, Treasurer government, state / enterprises (See collectors and attractions Income Tax Article 22 clause 2.3, and 4) was 1.5% (one half percent) of the purchase price excluding VAT and final. 3. Upon the sale of products (See collectors and attractions Income Tax Article 22, item 5) shall be determined by the Director General of Taxes, namely: a. Paper = 0.1% x DPP VAT (Not Final) b. Cement = 0:25% x DPP VAT (Not Final) c. Steel = 0.3% x DPP VAT (Not Final) d. Automotive = 0.45 The DPP VAT% x (Not Final)
7. 4. Upon the sale of products or delivery of goods by the manufacturer or importer of fuel oil, gas, and lubricants are as follows: Note: Levy Tax Article 22 to the distributor / agent, is final. In addition to the dealer / agent is not final 5. Upon the purchase of materials for industrial use or export of the collector (See collectors and attractions Income Tax Article 22, item 7) is set at 2.5% of the purchase price excluding VAT. 6. The import of soybean, wheat, and wheat flour by importers using the API as referred to in item 1 letter a of 0.5% (half percent) of the value of imports. 7. Top Sales a. Private aircraft with a sales price of more than Rp20.000.000.000,00 b. The yacht and the like with a selling price of 10,000,000,000.00 c. House and land with the selling price or the transfer price over 10,000,000,000.00 and a building area of ​​over 500 m2. d. Apartments, condominiums, and the like with the selling price or the transfer of more than 10,000,000,000.00 and / or the building area of ​​over 400 m2. e. Four-wheeled motor vehicle transport of less than 10 people in the form of sedan, jeep, sport utility vehicle (SUV), multi-purpose vehicle (MPV), minibus and the like with a selling price of Rp 5,000,000,000.00 (five billion rupiah) and with a cylinder capacity of 3,000 cc. 5% of the sale price excluding VAT and luxury sales tax.
8. 8. To an air-TIN cut 100% higher than the rate of Income Tax Withholding Income Exclusion Article 22 Article 22 1. Imports of goods and or delivery of goods under the provisions of the legislation do not owe income tax, expressed by a Certificate of Free ( SKB). 2. Imports of goods which are exempt from import duty and or Value Added Tax; implemented by DJBC. 3. Import imports while if the time was obviously intended for re-export, and carried out by the Director General of BC. 4. Payment for the purchase by the government or others whose numbers at most Rp. 2.000.000, - (two million) and does not represent payments fragmented. 5. Payment for the purchase of fuel oil, electricity, gas, water / taps, postage. 6. Gold bullion which will be processed to produce jewelry of gold for export purposes, otherwise by SKB. 7. Payment / disbursement of funds by the Social Security Office of the State Treasury. 8. Import return (re-import) in the same quality or goods that have been exported for repair, and testing that meets the conditions set by the Directorate General of Customs and Excise. 9. Payment for the purchase of grain or rice by Bulog. When Payable and Redemption / Withholding Tax Article 22 1. The import of goods owed and repaid the same time as the payment of import duty. In the case of delayed payment of import duty or
9. freed, then the income tax payable Article 22 and settled upon completion of the document Import Declaration (PIB); 2. Upon the purchase of goods (See collectors and attractions Income Tax Article 22 clause 2.3, and 4) owed and collected at the time of payment; 3. Upon the sale of products (See collectors and attractions Income Tax Article 22, item 5) owed and collected at the time of sale; 4. Upon the sale of products (See collectors and attractions Income Tax Article 22, item 6) levied at the time of issuance of warrant of Goods (Delivery Order); 5. Upon the purchase of materials (See collectors and attractions Income Tax Article 22, item 7) owed and collected at the time of purchase. Procedures for Collecting, Deposit and Reporting of Income Tax Article 22 1. Article 22 of Income Tax on imported goods (See collectors and attractions Income Tax Article 22, item 1) fully paid by importers using the Tax Payment form, Excise and Customs (SSPCP). Income Tax Article 22 on the import of goods collected by DJBC shall be deposited in foreign banks, or bank perception, or treasurer of the Directorate General of Customs and Excise, within a period of one (1) day after taxation and reported to the tax office on a weekly basis at least 7 (seven ) days after the tax payment deadline expires. 2. Income tax on the import of Article 22 must be paid along with the time of payment of import duty and in terms of Duty delayed or exempted, article 22 on the import must be repaid upon completion of import customs notification. Reported to KPP later than 20 after the end of the taxable period. 3. Income Tax Article 22 on the purchase of goods (See collectors and attractions Income Tax Article 22 point 2) paid by the collector in the name and TIN Taxpayer counterparty to a bank or Post Office on the same day with the implementation of payment for supply of goods. Collector published evidence levies threefold, namely:
10. a. The first sheet to the buyer; b. the second sheet as an attachment to a monthly report to the Tax Office; c. sheet for the archive Perceptions concerned and reported to the tax office no later than fourteen (14) days after the end of the taxable period. 4. Income Tax Article 22 on the purchase of goods (See collectors and attractions Income Tax Article 22 point 3) paid by the collector in the name and TIN Taxpayer seller to the bank or the Post Office not later than the 10th of ten) month following the tax period ends. Reported to KPP later than 20 after the end of the taxable period. 5. Income Tax Article 22 on the purchase of goods (See collectors and attractions Income Tax Article 22 point 4) paid by the collector in the name and TIN Taxpayer seller to the bank or post office no later than 10 (ten) months following calendar using the form SSP and SPT Masa to KPP at least 20 (twenty) days after the end of the taxable period. 6. Income Tax Article 22 on the sale of products (See collectors and attractions Income Tax Article 22 point 5, and 7) and the sale of goods is very luxurious (See collectors and attractions Income Tax Article 22, item 8) deposited by the collector on behalf of the taxpayer to the bank's perception or the Post Office no later than 10 (ten) months following calendar using SSP form. Collector SPT Masa to KPP at least 20 (twenty) days after the end of the taxable period. 7. Income Tax Article 22 on the sale of products (See collectors and attractions Income Tax Article 22, item 6) deposited by the collector to the bank or the Post Office not later than 10 (ten) months following the tax period ends. Collector shall publish evidence Income Tax Ps. 22 double 3, namely: a. The first sheet to the buyer;
11. b. the second sheet as an attachment to a monthly report to the tax office; c. sheet for the archive Perceptions concerned. Reporting is done by means of submitting monthly tax return to the local tax office no later than 20 (twenty) days after the tax period ends. In terms of maturity deposits or deadline for income tax reporting Article 22 coinciding with holidays including Saturdays or public holidays, depositing or reporting can be done on the next working day.
12. PPH ARTICLE 23 Definition of Income Tax (Income Tax) of Article 23 is a withholding tax on income derived from capital, the delivery of services, or prizes and awards, in addition to having been cut Income Tax Article 21. Cutting and Receiver Cut Income Tax Article 23 1 . Saw article 23: a. government agencies; b. Taxable domestic agencies; c. implementation of the activities; d. permanent establishment (BUT); e. representatives of other foreign companies; f. An individual taxpayer in a particular country, appointed by the Director-General of Taxes. 2. Receiver income of article 23: a. WP in the country; b. BUT Rates and Object article 23 1. 15% of the gross amount of: a. except dividend distribution of dividends to individuals subject to final, interest, and royalties; b. prizes and awards in addition to those already cut income tax Article 21. 2. 2% of the gross amount of the rent and other income in connection with the use of property except for the lease of land and / or buildings.
13. 3. 2% of the gross amount of fees for technical services, management services, construction services and consulting services. 4. 2% of the gross amount of remuneration other services, namely: a. Appraisal services; b. Actuarial services; c. Accounting services, bookkeeping, financial statements and attestation; d. Designer services; e. Drilling services in the field of oil and gas unless it is done by the BUT; f. Supporting services in the field of oil and gas mining; g. Mining services and supporting services in the field of mining other than oil and gas; h. Supporting services in the field of aviation and airports; i. Logging services j. K sewage treatment services. L labor services provider. Broker and / or agency; m. Services in the areas of securities trading, unless it is done KSEI and KPEI; n. Custodial services / Retention / storage, unless it is done by KSEI; o. Services dubbing (dubbing) and / or voiceover; p. Services mixing film; q. Services in connection with computer software, including maintenance and repair;
14. r. Installation services / installation of machinery, equipment, electricity, telephone, water, gas, air conditioning and / or cable TV, in addition to those performed by the taxpayer whose scope in the field of construction and has a license and / or certification as a construction entrepreneur s. Care services / maintenance / maintenance of machinery, equipment, electricity, telephone, water, gas, air conditioning and / or cable, in addition to those performed by the taxpayer whose scope in the field of construction and licensed and / or certified as a Construction Company t. U tolling services. Investigation and security services; v. Services event organizers or event organizer; w. Packing services; x. Provision of services and / or time in the mass media, outdoor media or other media for delivery of information; y. Pest control services; z. Cleaning services or cleaning service; a A. Catering or cookery. 5. For those who are not air-TIN cut 100% higher than the rate ebih article 23 6. What is meant by the gross amount is the total amount of income paid, provided to be paid, or been due for payment by government agencies, subject to tax in the country, organizer, permanent establishment, or a representative of an overseas company to the taxpayer in the country or a permanent establishment, does not include: a. Payment of salaries, wages, honoraria, allowances and other payments as compensation in connection with the work
15. diabayarkan by WP labor provider to the work force that does the job, based on the contract with the service users; b. Payment for the procurement / purchase of goods or material (as evidenced by the purchase invoices); c. Payments to the second party (as an intermediary) for further paid to third parties (as evidenced by a third-party invoices accompanied by a written agreement); d. Payment of reimbursement (reimbursement) ie reimbursement of the amount that has clearly paid by the second party to a third party (as evidenced by invoices or proof of payment has been paid to a third party). The gross amount shall not apply: e. On income paid in connection with catering services; f. In terms of income paid in respect of services, has been subjected to final tax; Calculation of Income Tax Article 23 payable using the gross amount excluding VAT exempted from Withholding Tax Article 23: 1. Income paid or payable to the bank; 2. The rental paid or payable with respect to the lease with option rights; 3. Dividend or share of profits received or accrued by a limited liability company as tax payers in the country, cooperatives, state / local enterprises, from the participation in the business entity established and domiciled in Indonesia with the following requirements:
16. a. dividends derived from retained earnings reserves; b. for limited liability companies, state / local enterprises, shares in the company paying the dividend at least 25% (twenty five percent) of the total issued capital; c. Part of profits received or accrued by a member of a limited partnership whose capital is not divided into shares, partnership, association, and partnership firms including holders of units of collective investment contract; d. SHU cooperative paid by the cooperative to its members; e. Income paid or payable to entities on the financial services that serves as a conduit loans and / or financing. When Payable, Deposit and Reporting of Income Tax Article 23 1. Tax Article 23 payable at the end of the month the payment, provided to be paid, or been due for payment, depending on the events that occurred beforehand. 2. Article 23 of Income Tax Withholding deposited by not later than ten calendar month following the month when the tax owed. 3. The return period is delivered to the local Tax Office, no later than 20 days after the tax period ends. In terms of maturity deposits or reporting deadline for article 23 to coincide with the holiday include Saturday or national holiday, depositing or reporting can be done on the next working day. Proof Saw Withholding Tax Article 23 must provide proof of withholding of Article 23 to the individual taxpayer or entity that has been cut in article 23.
17. PPH ARTICLE 24 • Income Tax Article 24. - Represents the amount of tax on income from abroad that may be credited against income WPDN - Taxes payable WPDN sourced from all income (income DN and LN) • Merger of foreign income. - Income business: recognized when earned income is (acrrual basis) - Earnings outside the business: are recognized upon receipt of such income (Cash Basis) - Cash dividend income is traded on the Stock Exchange are recognized at the time of the adoption by the Minister of Finance • INCOME TAX ARTICLE 24 PT.Serba enterprises receive and obtain net income from abroad in the year 2009 as follows: 1. the results of operations in the country Germany in the year 2009 amounted to Rp.700.000.000  as income in 2009 (accrual basis) 2. Dividends from Dutch to ownership sahamn in "ABX Corp." by Rp.500.000.000 is derived from the profits of 2007 were ditetetapkan AGM in 2008 and paid in 2009 as income in 2009 (cash basis) 3. Interest income second half of 2009 amounted to Rp.350.000.000 from Bankok Bank in Thailand, such interest will be paid in early January 2010 as income in 2010 (cash basis)
18. 4. Dividends of British ownership of stock in the "DEF Corp" which are traded on the Stock Exchange of Rp.600.000.000 is derived from profit in 2007 based on the decision of the Minister of Finance in 2009  as income in 2009 (Kep. Minister of Finance) 5 . ARTICLE 24 iNCOME tAX tax Credit limit is the lowest value of the three elements of the calculation of the following: 1. the amount of tax payable / paid abroad 2. the amount of the tax due for the entire income 3. (foreign income: the whole of taxable income) X income tax payable on total income (income tax Law article 17 rates) Illustration-1 PT.Cemara earn net income in the year 2009 as follows: 1. foreign income Rp.500.000.000 tax rate of 40% 2. earnings effort in Indonesia Rp .750.000.000, - The amount of taxable income is Rp.1.250.000.000, - • INCOME TAX ARTICLE 24 Calculation of allowable Tax Credit (Income Tax Article 24) 1. Income tax paid abroad: 40% X Rp.500.000.000 = Rp.200,000,000, - 2. Income tax payable according psl rates 17:
19. 28% X Rp.1.250.000.000 = Rp.350.000.000, - 3. Income by comparison: 500,000,000 1,250,000,000 X Rp.350.000.000, - = Rp.140.000.000 The amount of tax credit (psl 24) is Rp.140.000.000, - • iNCOME tAX ARTICLE 24 In the case of foreign income comes from some countries, the amount of the maximum limit of the tax credit is calculated for each country (per country limitation). Illustration 2 PT.Dianawati earn income in the year 2009 as follows: 1. State A, earning Rp.400.000.000, - with a tax rate of 20%. 2. State B, earning Rp.500.000.000, - with a tax rate of 15% 3. Income business in Indonesia Rp.350.000.000, - Calculation Tax Credit is allowed (Tax Article 24): a. PajakRp.1.250.000.000 taxable income, - b. Income tax payable (corresponding rates Article 17) 28% X Rp.1.250.000.000 Rp.350.000.000, - • INCOME TAX ARTICLE 24 c. The maximum credit limit tax (pph PSAL 24) of each country: - Country A: - Income tax payable in the state A: 20% X Rp.400.000.000 = Rp. 80.000.000, -
20. - (400,000,000 / 1,250,000,000 X Rp.350.000.000) = Rp.112.000.000, - The amount of income tax Article 24 in state A is Rp.80.000.000, - - State B: - Income tax payable in country B: 15% X Rp.500.000.000 = Rp. 75.000.000, - - (500,000,000 / 1,250,000,000 X Rp.350.000.000) = Rp.140.000.000, - The amount of income tax Article 24 in country B is Rp.75.000.000, - Total Income Tax Article 24 is by Rp.155.000.000, - • INCOME TAX ARTICLE 24 in the case of Usha abroad suffer a loss, if any, can not be taken into account in calculating the amount of taxable income. Illustration-3 PT.Faisal earn income in the year 2009 as follows: 1. State A, earning Rp.400.000.000, - with a tax rate of 20% 2. State B, earning Rp.500.000.000, - the rate tax 15% 3. State C, a loss of Rp.150.000.000, - 4. Income business in Indonesia Rp.350.000.000, - Calculation tax Credit is allowed (tax Article 24): a. PajakRp.1.250.000.000 taxable income, - b. Income tax payable (in accordance with article 17 rates)
21. 28% X Rp.1.250.000.000 Rp.350.000.000, - • INCOME TAX ARTICLE 24 c. The maximum credit limit tax (pph PSAL 24) of each country: - Country A: - Income tax payable in the state A: 20% X Rp.400.000.000 = Rp. 80.000.000, - - (400,000,000 / 1,250,000,000 X Rp.350.000.000) = Rp.112.000.000, - The amount of income tax Article 24 in state A is Rp.80.000.000, - - State B: - Income tax is payable in state B: 15% X Rp.500.000.000 = Rp. 75.000.000, - - (500,000,000 / 1,250,000,000 X Rp.350.000.000) = Rp.140.000.000, - The amount of income tax Article 24 in country B is Rp.75.000.000, - - State C: Nil total income tax article 24 amounted Rp.155.000.000, - • INCOME TAX aRTICLE 24 in the case of loss-making enterprises in the country, the losses can be taken into account in calculating the amount of taxable income. Illustration-4 PT.Findia earn income in the year 2009 as follows: 1. State A, earning Rp.800.000.000, - with a tax rate of 30% 2. State B, earning Rp.600.000.000, - the rate tax 30% 3. State C, a loss of Rp.150.000.000, - the tax rate 25%
22. 4. Loss of business in Indonesia Rp.150.000.000, - Calculation Tax Credit is allowed (Tax Article 24): a. PajakRp.1.250.000.000 taxable income, - b. Income tax payable (corresponding rates Article 17) 28% X Rp.1.250.000.000 Rp.350.000.000, - • INCOME TAX ARTICLE 24 c. The maximum credit limit tax (pph PSAL 24) of each country: - Country A: - Income tax payable in the state A: 30% X Rp.800.000.000 = Rp.240.000.000, - - (800,000,000 / 1,250,000,000 X Rp.350.000.000) = Rp.224.000.000, - The amount of income tax article 24 in state A is Rp.224.000.000, - - state B: - Income tax payable in the state B: 30% X Rp.600.000.000 = Rp.180.000.000, - - (600,000,000 / 1,250,000,000 X Rp.350.000.000) = Rp.168.000.000, - The amount of income tax article 24 in country B is Rp.168.000.000, - - country C: Nil Total income tax article 24 amounted Rp.392.000.000, - • iNCOME TAX aRTICLE 24 in the case of domestic income represents income subjected to final tax, the income can not be taken into account in calculating the amount of taxable income.
23. Illustration-5 PT.Findia earn income in the year 2009 as follows: 1. State A, earning Rp.800.000.000, - with a tax rate of 30% 2. State B, earning Rp.600.000.000, - with a tax rate of 30% 3. State C, a loss of Rp.150.000.000, - the tax rate 25% 4. business profits in Indonesia Rp.250.000.000, - (including interest income on deposits Rp.100.000.000) Calculation of tax Credits Permitted (Tax Article 24): a. PajakRp.1.550.000.000 taxable income, - b. Income tax payable (corresponding rates Article 17) 28% X Rp.1.550.000.000 Rp.434.000.000, - • INCOME TAX ARTICLE 24 c. The maximum credit limit tax (pph PSAL 24) of each country: - Country A: - Income tax payable in the state A: 30% X Rp.800.000.000 = Rp.240.000.000, - - (800,000,000 / 1.55 billion X Rp.434.000.000) = Rp.224.000.000, - The amount of income tax article 24 in state A is Rp.224.000.000, - - state B: - Income tax payable in the state B: 30% X Rp.600.000.000 = Rp.180.000.000, - - (600,000,000 / 1.55 billion Rp.434.000.000 X) = Rp.168.000.000, - The amount of income tax article 24 in country B is Rp.168.000.000, -
24. - State C: Nil Total income tax article 24 amounted Rp.392.000.000, - • INCOME TAX ARTICLE 24 How to implement a foreign tax credit is WP submit application to the Director General of Taxes in conjunction with the submission of annual income tax returns with the: 1. the financial statements of the income derived from overseas 2. copy of tax returns submitted abroad 3. Documents tax payments abroad
25. PPH ARTICLE 25 - Income Tax Article 25 is the monthly installment amount of tax that must be paid by the taxpayer in the current year. - How you pay tax in the current year: a. Cutting / harvesting by third parties (PPh psl 21,22,23 and 24) b. Paid by the taxpayer (PPh psl 25) Calculation The amount of Tax Article 25: - Income Taxes Payable (corresponding annual SPT) Rp ............ .. - Tax deducted / collected by a third party: a. Income tax Article 21 of Rp ................ b. Income tax Article 22 of Rp ................ c. Income tax Article 23 of Rp ................ d. Income tax Article 24 of Rp ................ + Rp ............... - taxes that must be paid Rp ....................................... ............... - The amount of Tax Article 25: 1 / 12 X tax that must be paid • INCOME TAX aRTICLE 25 Illustration 25-1 amount of tax due (according SPT 2009) Rp.30.000.000 income tax deducted / collected a third party during the yr 2009: - Income Tax article 21 Rp.5.000.000 - Income Article 22 Rp.2.000.000 - article 23 Rp.2.000.000
26. - Income Tax Article 24 Rp.3.000.000 + Rp.12.000.000 income tax that must be paid Rp.18.000.000 magnitude than PPh psl 25 2010: 1/12 X Rp.18.000.000 Rp. 1,500,000 Based illustration Illustration 25-2 25-1 if an unknown amount of income tax Article 25 in 2009 is Rp.1.000.000 per month then the income tax Article 29 in 2009: Total Taxes Payable (corresponding SPT 2009) Rp.30.000.000 Tax deducted / collected a third party during the yr 2009 Rp.12.000.000 - income tax that must be paid Rp.18.000.000 PPh psl 25 than in 2009: 12 X Rp.1.000.000 Rp.12.000.000 - Income Tax article 29 2009 USD , • 6,000,000 INCOME TAX ARTICLE 25 CALCULATION OF THE AMOUNT OF PPH PSL 25 THINGS IN PARTICULAR: a. Sebeleum Deadlines Submission of Annual SPT - Based on tax installments for the last month of the tax year ago Illustration 25-2 PT.AMANAH convey Annual Income Tax Year 2009 in March 2010 and based on the calculation of PPh psl 25, 2010 amounted Rp.3.000.000 , December 25, 2009 income tax article is the amount of income tax amounted Rp.2.500.000 Art January 25th and February 2010 respectively Rp.2.500.000
27. b. If in the current year, issued SKP for tax year ago - Based on the assessments and apply from the following month after the publication of SKP - SKP amount of tax due can produce the same, larger and smaller Illustration 25-3 Based on the 2008 Annual SPT submitted by PT .Amanah in March 2009, the Income Tax besaarnya of PPh psl 25, 2009 was EUR Rp.3.000.000.




A permanent establishment is subject to taxation equivalent tax treatment to the subject of corporate tax. Country of residence of the taxpayer abroad besides conducting business or carries on business through a permanent establishment in Indonesia, is the State of residence or domicile of foreign taxpayers who actually receive benefits from the income (beneficial owner) is. dividend; b. interest including premiums, discounts and rewards in connection with loan repayment guarantees; c. d. compensation in connection with, work, and activities; e. prizes and awards
pensions and other periodic payments. g. Premiums swaps and other hedging transaction; Advantages for debt relief. b. insurance premiums, reinsurance premiums paid directly or through brokers to insurance companies abroad. The first sheet to foreign taxpayers; b. the second for the Tax Office; c. Cutting sheet for the archive.
Replanting is done on the entire taxable income after deducting income tax in the form of equity participation in a company established and domiciled in Indonesia as a founder or founding participant, and; b. done in the current year or no later than the next tax year of the tax year the income received or accrued; c. do not redirect on replanting sekurangkurangnya within 2 (two) years after the company where planting is done, started commercial production.