GANJIL PT. Arsenal Jaya adalah Wajib Pajak sekaligus Pengusaha Kena Pajak. Usahanya adalah menjual barang elektronik. Pada bulan Desember 2015 mempunyai transaksi sebagai berikut: (Semua transaksi sudah termasuk PPN, kecuali tidak terutang atau mendapat fasilitas atau keterangan lain). 1. Melakukan pembayaran kepada Tn. Persie (K/2) sebagai berikut: Gaji : Rp6.450.000,00 Tunjangan : Rp2.150.000,00 JKK : 0,2% dari gaji pokok JKM : 0,3% dari gaji pokok Iuran Pensiun : Rp110.000,00 Iuran JHT : Rp72.000,00 Bonus : Rp12.000.000,00 Tn. Persie (belum ber-NPWP) bekerja sejak Februari 2015. Bonus dibayarkan pada bulan September 2015. First, compute the Income Tax Art. 21 for total salaries without the bonus in the year of 2015. Note that Mr. Persie began his job at February 2015. Salary Allowance JKK = 0,2% x Rp6.450.000,00 JKM = 0,3% x Rp6.450.000,00 Total gross income for a month Official Expenditure (5% or maximum Rp500.000,00) Total net income for a month Annualized (x11)
= Rp 6.450.000,00 = Rp 2.150.000,00 = Rp 12.900,00 = Rp 19.350,00 + = Rp 8.632.250,00 = Rp 431.612,50 = Rp 8.200.637,50 = Rp 90.207.012,50
Personal Exemptions for the year of 2015: - for individual = Rp36.000.000,00 - marital status = Rp 3.000.000,00 - two dependent family members = Rp 6.000.000,00
= Rp 45.000.000,00 -
Taxable Income for the year of 2015 (rounded) Income Tax Art. 21 (5%) without bonus 120% for not owning Tax Registration Number
= Rp 45.207.012,50 = Rp 45.207.000,00 = Rp 2.260.350,00 = Rp 2.712.420,00
Second, compute the Income Tax Art. 21 for total salaries with bonus. Total gross income for a month Annualized (x11) Bonus (September 2015) Total gross income for the year of 2015 Official Expenditure (5% or maximum Rp6.000.000,00) Total net income for the year of 2015 Personal Exemptions for the year of 2015 Taxable Income for the year of 2015 (rounded) Income Tax Art. 21 (5%) with bonus 120% for not owning Tax Registration Number
= Rp 8.632.250,00 = Rp 94.954.750,00 = Rp 12.000.000,00 + = Rp106.954.750,00 = Rp 5.347.737,50 = Rp101.607.012,50 = Rp 45.000.000,00 – = Rp 56.607.012,50 = Rp 56.607.000,00 = Rp 2.830.350,00 = Rp 3.396.420,00
The difference is the Income Tax Art. 21 for the month of September 2015 (Rp3.396.420,00 – Rp2.712.420,00) Monthly Income Tax Art. 21 without the bonus (rounded) (Rp2.712.420,00 ÷ 11) Income Tax Art. 21 for the bonus
= Rp
684.000,00
= Rp = Rp
246.583,00 – 437.417,00
For December 2015 only: Salary Expense – Mr. Persie* Income Tax Art. 21 Payable Cash *(Rp6.450.000,00 + Rp2.150.000,00)
8.600.000
12/31
110.000 72.000 12.900 19.350
12/31
Pension Premium JHT Premium JKK Premium JKM Premium Cash
246.583 8.353.417
214.250
2. Membayar honor konsultan kepada Tn. Arsavin (Wajib Pajak, status K/1) sebesar Rp45.670.000,00. Pada bulan-bulan sebelumnya sudah dibayarkan honor sebanyak Rp129.432.000,00. Tn. Arsavin menyatakan punya penghasilan lain. Note that Mr. Arsavin has income from not only one source. Thus, eventhough this income from PT. Arsenal Jaya is considerably continuous, Mr. Arsavin cannot get any Personal Exemption for this income. Assumption: Mr. Arsavin is not a Taxable Person so there was no VAT in this transaction. Income Tax Art. 21 for the month of December 2015: (5% x 50% x Rp45.670.000,00) 12/31
Salary Expense – Consultant Income Tax Art. 21 Payable Cash
= Rp 1.141.750,00 45.670.000 1.141.750 44.528.250
3. Membayar jasa membersihkan AC kepada Tn. Wenger (non-Wajib Pajak, status K/3) sebesar Rp165.000,00. Tn. Wenger bekerja berdasarkan perintah dari pemberi kerjanya, yaitu CV. Bersihlah Selalu (PKP). Note that Mr. Wenger worked on behalf of CV. Bersihlah Selalu. Thus, this payment was considerably an object to Income Tax Art. 23, not 21. Also note that this transaction was an object to VAT. 12/31
Service Expense* Prepaid Tax – VAT-In Income Tax Art. 23 Payable** Cash *(100/110 x Rp165.000,00) **(2% x 100/110 x Rp165.000,00)
150.000 15.000 3.000 162.000
4. Membayar premi asuransi kepada Cesc Insurance yang berkedudukan di Spanyol sebesar Rp45.000.000,00. Pihak Cesc tidak mau dipotong PPh sehingga Wajib Pajak bermaksud melakukan gross-up atas pembayaran tersebut. Note that this insurance payment was not an object to VAT.
Income Tax Art. 26
Net payment Gross-up payment
=
20% x 50%
x Rp45.000.000,00 100% - (20% x 50%) 10% = x Rp45.000.000,00 100% - 10% =10/90 x Rp45.000.000,00 = Rp 5.000.000,00 = Rp45.000.000,00 + = Rp50.000.000,00
12/31
Insurance Expense Income Tax Art. 26 Payable* Cash *(20% x 50% x Rp50.000.000,00)
50.000.000 5.000.000 45.000.000
5. Membeli solar sebanyak 1.122 liter dari Pertamina dengan harga Rp4.500,00 per liter (sudah termasuk PPN). 12/31
Oil Inventory Prepaid Tax – Income Tax Art. 22* Prepaid Tax – VAT-In Cash *(0,3% x 100/110 x (1.122 x Rp4.500,00))
4.576.230 13.770 459.000 5.049.000
6. Membayar jasa pemasangan kabel kepada PT. Bongkar Pasang (PKP usaha jasa konstruksi dengan sertifikasi menengah) sebesar Rp57.000.000,00. 12/31
Installation Expense Prepaid Tax – VAT-In Income Tax Art. 4 pr. (2) Payable* Cash *(3% x Rp57.000.000,00)
57.000.000 5.700.000 1.710.000 55.290.000
7. Mengimpor barang dagangan dengan harga US$13,400, asuransi 5%, ongkos angkut 10%, bea masuk 20%, PPnBM sebesar 30%. Costs = $13,400 Insurance = 5% x $13,400 = $ 670 Freight = 10% x $13,400 = $ 1,340 + Total CIF = $15,410 Import duty = 20% x $15,410 = $ 3,082 + Tax base = $18,492 VAT = 10% x $18,492 = $ 1,849 Sales Tax on Luxury Goods = 30% x $18,492 = $ 5,547 Income Tax Art. 22* = 2,5% x $18,492 = $ 462 *Assumption: PT. Arsenal Jaya owns an Import Identification Number
No exchange rate mentioned. Make the entry in US$. 12/31
Inventory Import Duty Prepaid Tax – VAT-In Sales Tax on Luxury Goods Expense Prepaid Tax – Income Tax Art. 22 Cash
15,410 3,082 1,849 5,547 462 26,350
8. Menerima dividen sebesar Rp195.000.000,00. Sebesar Rp155.000.000,00 berasal dari Bendtner Corp. yang berkedudukan di Denmark (kepemilikan sebesar 27%, pajak di Denmark sebesar 10%) dan sisanya berasal dari PT. Almunia (kepemilikan 10%). Note that PT. Arsenal Jaya’s ownership in Bendtner Corp. is 27% so PT. Arsenal Jaya should record its investment within equity method. For more comprehensive understanding, read the Elucidation of Article 24 of the Law no. 38 of 2008. 12/31
Investment in Bendtner Corp. Prepaid Tax – Income Tax Art. 24* Income from Investment *(10% x Rp155.000.000,00)
139.500.000 15.500.000 155.000.000
Note that PT. Arsenal Jaya’s ownership in PT. Almunia is 10% so PT. Arsenal Jaya should record its investment within cost method. 12/31
Cash Prepaid Tax – Income Tax Art. 23* Dividend Income *(15% x (Rp195.000.000,00 – Rp155.000.000,00))
34.000.000 6.000.000 40.000.000
9. Menerima pembayaran pelunasan utang pada tanggal 27 Desember sebesar US$9,200 beserta bunga pinjaman sebesar US$1,050. Pinjaman dilakukan pada tanggal 10 Desember 2014 dengan kurs Rp13.750,00/US$. Kurs 31 Desember 2014 Rp13.900,00/US$. Kurs 27 Desember 2015 Rp13.670,00/US$. 10. Menerima uang sewa gudang dari Tn. Guardiola (non-Wajib Pajak) dengan harga sewa sebesar Rp12.000.000,00. 12/10 Receivable 2014 Cash (Rp13.750,00 x $9,200)
126.500.000
12/31 Receivable 2014 Gain on Foreign Exchange (OCI) ((Rp13.900,00 – Rp13.750,00) x $9,200)
1.380.000
12/27 2015
1.380.000 736.000
Gain on Foreign Exchange (OCI) Loss on Foreign Exchange (OCI) Receivable ((Rp13.900,00 – Rp13.670,00) x $9,200)
126.500.000
1.380.000
2.116.000
Eventhough the gain/loss on foreign exchange were reported in OCI section, those items must be included in the computation of Taxable Income. 12/27 2015
Cash 137.964.475 Prepaid Tax – Income Tax Art. 23* 2.153.025 Interest Revenue** 14.353.500 Receivable*** 125.764.000 *(15% x (Rp13.670,00 x $1,050)) **(Rp13.670,00 x $1,050) ***(Rp126.500.000,00 + Rp1.380.000,00 – Rp2.116.000,00) Loss on foreign exchange remaining in OCI section (Rp736.000,00) at the end of year 2015 will be closed to Retained Earnings.
