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.