Subject 1 General Income Tax Presented By :
Nyoman Darmayasa Bali State Polytechnic 2013
http://elearning.pnb.ac.id www.nyomandarmayasa.com
Subjects 1. 2. 3. 4. 5. 6. 7. 8. 9.
Based Rules of Income Tax Taxable Person Taxable Object Tax Calculation (Bookkeeping and Recording) Deductable Expenses Non Deductable Expenses Tax Exemption Tax Rate Taxable Income
Objective Giving understanding to students of :
Based rules of taxation Taxable person Taxable object Tax calculation Deductable Expenses and Non Deductable Expenses Determining Taxable Income Calculate income tax payable
Based Rules of Income Tax
Based Rules of Income Tax 1. 2. 3. 4. 5.
UU No. 7 Year 1983 UU No. 7 Year 1991 UU No. 10 Year 1994 UU No. 17 Year 2000 UU No. 36 Year 2008
Spelling : Consolidation of Law of The Republic of Indonesia Number 7 of 1983 Concerning Income Tax As Lastly Amended By Law Number 36 of 2008
Tax Person
Tax Person Article 2 (1), Income Tax Law : 1. A individual 2. An undivided inheritance as a unit in lieu of the beneficiaries 3. An entity 4. A permanent establishment
Article 2, General Provisions Law : Every Taxpayer who fulfill of subjective and objective requirements shall be obliged having tax identification number
Resident Taxpayer Article 2 (2), Income Tax Law : Taxable person comprises of a. Resident Taxpayer An individual who resides in Indonesia or is present in Indonesia for more than 183 days within any 12 month period, or an individual who in particular taxable year is present and intends to reside in Indonesia An entity established or domiciled in Indonesia An undivided inheritance as a unit in lieu of the beneficiaries
Non-Resident Taxpayer b. Non-resident tax payer An individual who does not reside in Indonesia or is present in Indonesia for not more than 183 days within any 12 month period, and an entity which is not established or domiciled in Indonesia conducting business or carrying out activities through a permanent establishment An individual who does not reside in Indonesia or is present in Indonesia for not more than 183 days within any 12 month period, and an entity which is not established or domiciled in Indonesia deriving income from Indonesia other than from conducting business or carrying out activities through a permanent establishment
Principal Differences of Resident and Non Resident Taxpayer Tax Obligation
Resident Taxpayer
Non-Resident Taxpayer
Taxed on
World Wide Income
Originating from sources in Indonesia
Taxable Based
Net income with a general rate
Gross income with an appropriate rate
Article 17
• Article 26 (un available tax treaty) • Tax Treaty
Tax Rate
Fulfilled through Obliged to submit Annual Tax withholding tax (Not an Annual Tax Return obliged submit an Return annual tax return)
Taxable Object
Taxable Object Article 4, Income Tax Law : Taxable Object is income, defined as any increase in economic capability received or accrued by a Taxpayer, originating from Indonesia as well as from offshore, in whatever name or form, that can be used to consume or to increase the wealth of the Taxpayer
Taxable Object (article 4, Income tax law) 1. Article 4 (1) Taxable income 2. Article 4 (2) Taxable income treated as final 3. Article 4 (3) Non taxable income
Taxable Income Article 4 (1), Income Tax Law 1. Compensation or other remuneration received or accrued in respect of employment or service such as salary, wage, allowance, honorarium, commission, bonus, gratuity, pension or other remuneration 2. Lottery prizes or gifts in respect of employment or other activities and awards. 3. Business profit 4. Gains from the sale or transfer of property 5. Refunds of tax payments already deducted as expenses 6. Interest, including premiums, discounts and compensation for loan repayment guarantees
Taxable Income Article 4 (1), Income Tax Law 7. Dividends, in whatever name and form, including dividends paid by an insurance company to policyholders and the distribution of net income by a cooperative 8. Royalties 9. Rents and other income from the use of property 10. Annuities 11. Gains from discharge of indebtedness 12. Gains from foreign exchange 13. Gains from revaluation of assets 14. Insurance premiums
Taxable Income Article 4 (1), Income Tax Law 15. Contribution received or accrued by an association from its members who are Taxpayers engaged in business or independent services 16. An increase in net wealth from income which has not been taxed 17. Penghasilan dari usaha berbasis syariah 18. Imbalan bunga sebagaimana dimaksud dalam Undang-Undang yang mengatur mengenai ketentuan umum dan tata cara perpajakan 19. Surplus Bank Indonesia
Taxable Income Article 4 (2), Income Tax Law 1. Bunga deposito dan tabungan lainnya, bunga obligasi dan surat utang negara, dan bunga simpanan yang dibayarkan oleh koperasi kepada anggota koperasi orang pribadi 2. Penghasilan berupa hadiah undian 3. Penghasilan dari transaksi saham dan sekuritas lainnya, transaksi derivatif yang diperdagangkan di bursa 4. Penghasilan dari transaksi pengalihan harta berupa tanah dan/atau bangunan, usaha jasa konstruksi, usaha real estate, dan persewaan tanah dan/atau bangunan
Taxable Income Article 4 (3), Income Tax Law 1. Bantuan atau sumbangan, termasuk zakat 2. Harta hibahan yang diterima oleh keluarga sedarah dalam garis keturunan lurus satu derajat, badan keagamaan, badan pendidikan, badan sosial termasuk yayasan, koperasi, atau orang pribadi yang menjalankan usaha mikro dan kecil 3. Warisan 4. Harta termasuk setoran tunai 5. Penggantian atau imbalan sehubungan dengan pekerjaan atau jasa yang diterima atau diperoleh dalam bentuk natura dan/atau kenikmatan dari Wajib Pajak atau Pemerintah
Taxable Income Article 4 (3), Income Tax Law 6. Pembayaran dari perusahaan asuransi kepada orang pribadi sehubungan dengan asuransi kesehatan, asuransi kecelakaan, asuransi jiwa, asuransi dwiguna, dan asuransi bea siswa 7. Dividen atau bagian laba yang diterima atau diperoleh perseroan terbatas sebagai Wajib Pajak dalam negeri, koperasi, BUMN, atau BUMD (syarat tertentu). 8. iuran yang diterima atau diperoleh dana pensiun yang pendiriannya telah disahkan Menteri Keuangan, baik yang dibayar oleh pemberi kerja maupun pegawai 9. Penghasilan dari modal yang ditanamkan oleh dana pensiun
Taxable Income Article 4 (3), Income Tax Law 10. Bagian laba yang diterima atau diperoleh anggota dari perseroan komanditer yang modalnya tidak terbagi atas saham-saham, persekutuan, perkumpulan, firma, dan kongsi, termasuk pemegang unit penyertaan kontrak investasi kolektif 11. Penghasilan yang diterima atau diperoleh perusahaan modal ventura berupa bagian laba dari badan pasangan usaha yang didirikan dan menjalankan usaha atau kegiatan di Indonesia (syarat tertentu) 12. Beasiswa yang memenuhi persyaratan tertentu yang ketentuannya diatur lebih lanjut dengan atau berdasarkan Peraturan Menteri Keuangan
Taxable Income Article 4 (3), Income Tax Law 13. Sisa lebih yang diterima atau diperoleh badan atau lembaga nirlaba yang bergerak dalam bidang pendidikan dan/atau bidang penelitian dan pengembangan, yang telah terdaftar pada instansi yang membidanginya, yang ditanamkan kembali dalam bentuk sarana dan prasarana kegiatan pendidikan dan/atau penelitian dan pengembangan, dalam jangka waktu paling lama 4 (empat) tahun sejak diperolehnya sisa lebih tersebut 14. Bantuan atau santunan yang dibayarkan oleh Badan Penyelenggara Jaminan Sosial kepada Wajib Pajak tertentu
Tax Calculation
Tax Calculation Article 28 (1), General Provisions Law
Bookkeeping Entity Taxpayers in Indonesia shall be obliged to maintain bookkeeping
Article 28 (2), General Provisions Law
Recording Calculate net income by using the Net Deemed Profit and individual Taxpayers who are not engaged in businesses or independent personal services
Recording Article 14 (2), Income Tax Law An individual Taxpayer whose gross income in one year is less than some Rp4.800.000.000,00 may calculate his net income by applying deemed profit Deemed Profit : Kep DJP No. 536/PJ/2000
Bookkeeping -Resident Taxpayer Descriptions
Article
Taxable Object
Article 4 (1)
Deductable Expenses
Article 6
Tax Exception
Article 7 (1) for Personal Taxpayer
Except-Non Deductable Article 9 (1) e PMK 83/PMK.03/2009 Expenses Article 11 Depreciation
(1) Straight line (2) Declining balance method (other than building)
Amortization
Article 11 A
Tax Rate
Article 17 (1a) Personal Taxpayer (2a) An entity
Depreciation in Article 11 (6) Group of Tangible Assets
Useful Life
Non Building Class: Group 1
Rate of Depreciation under Paragraph (1)
Paragraph (2)
4 Years
25 %
50 %
8 Years
12,5 %
25 %
Group 3
16 Years
6.25 %
12.5 %
Group 4
20 Years
5%
10 %
Permanent
20 Years
5%
Non Permanent
10 Years
10 %
Group 2
Building Class:
Amortization in Article 11 A (2) Group of Intangible Assets
Useful Life
Rate of Amortization under
Group 1 Group 2
4 Years
25 %
Declining Balance Method 50 %
8 Years
12,5 %
25 %
Group 3
16 Years
6.25 %
12.5 %
Group 4
20 Years
5%
10 %
Straight Line Method
Tax Rate Article 17 (1a, 2a, & 2b) Taxable income brackets
Tax Rate
Article 17 (1a) – Personal Tax Payer Rp50.000.000,00 or less
5%
Over Rp50.000.000,00 – Rp250.000.000,00
15 %
Over Rp250.000.000,00 – Rp500.000.000,00
25 %
Over Rp500.000.000,00
30 %
Article 17 (2a & 2b): An Entity Flat Rate, article 17 (2a) Resident Tax Payers : Jo Article 31E Listing entity (40 % listing ), article 17 (2b)
25 % Discount rate 50 % 20 %
Summary 1. Tax persons are a person, An undivided inheritance as a unit in lieu of the beneficiaries, an entity, and a permanent establishment. 2. Taxable objects are taxable income, taxable income treated as a final, and non taxable income 3. Resident Taxpayers and permanent establishments are entitled to claim the following deductions from their gross income
Questions 1. 2. 3. 4. 5.
Explain based law of income tax? Explain of tax persons? Explain taxable income? Explain Deductable Expenses? Explain Non Deductable Expenses? 6. Explain briefly how to determine taxable income!
References • IKPI, 2012, Kumpulan Soal & Jawab Ujian Sertifikasi Konsultan Pajak "A, B, & C", PT Cipta Bina Parama, Jakarta • IKPI, 2011, Rangkuman UndangUndang Perpajakan, PT Cipta Bina Parama, Jakarta • Mardiasmo, 2011 , Perpajakan , Edisi Revisi, Andi Yogyakarta • Taf Consulting, 2008, Executive Tax Program Pendidikan Pajak Terapan Komprehensif Brevet A-B-C, PT. Taf Consulting, Jakarta
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