Professional Documents
Culture Documents
TTM 6 - Income Tax Provisions
TTM 6 - Income Tax Provisions
ENDAH MIRASANTY,
SH,SE.,Ak.,M.Ak.,CA.,BKP
Subjective Tax
taxes
imposed on people
who have to bear
and pay them.
Law no. 7 of 1984 concerning Income Tax came into effect on January
1, 1984. The last (fourth) amendment with Law no. 36 of 2008.
Then it was refined with two other laws, namely the Job Creation Law and
the HTR Law (Harmonization of Tax Regulations).
4
5
Income
Through
Not through
-- Article 2 paragraph (4) of the Income Tax Law (latest amended by Permanent
HTR Act) Entity Entity
1. Subject to tax on income received or obtained Taxable only on income originating from sources of
from Indonesia or from outside Indonesia income in Indonesia.
(world wide income)
INCOME TYPE
(Under the INCOME TAX ACT)
Prizes from Sweepstakes or jobs or activities, and awards Generally, Article 21 Income Tax is deducted by the employer. Must be
reported and recalculated the amount of Income Tax in the Annual SPT
Operating profit Can be obtained through the results of bookkeeping and recording. Must
be reported and calculated the amount of Income Tax in the Annual
SPT
Rewards in other forms Reported and calculated the Income Tax in the Annual
SPT
Profits from the sale of property, for example the sale of jewelry,
Reported and calculated the Income Tax in the Annual
vehicles, etc SPT
Royalties, gains from debt relief, gains on foreign exchange
Reported and calculated the Income Tax in the Annual
SPT
Additional net wealth derived from income that has not been subject to
income tax Reported and calculated the Income Tax in the Annual
SPT
Interest, dividends, rent, insurance premiums , etc Reported and calculated the Income Tax in the Annual
SPT
Endah Mirasanty SH, SE., Ak., M. Ak., CA, BKP
10
DEPOSIT,
SAVINGS,
BOND
PRESENT
INCOME DRAW LOT
CERTAIN
OTHER
FINA
L
DIFFERENCE
TRANSACTION
TREASURE, SERVICE
IN STOCK
CONSTRUCTION,
EXCHANGE
RENTAL T/B
Article 4 paragraph 2
NO subject
Foreign
Non Subject
Natura/ Zakat/
Does not deduct Income Tax
enjoyment religious
charity Article 21
Non Object
Types of Income that are not deducted by Article 21 Income Tax
Not Finals
Salary IDR 100,000,000,-
Revenue from renting a car for the bride and groom IDR 10.000.000,- Not Final
Received an inheritance from parents in the form of a house of IDR 400,000,000, - Not an object
Get donations from the company he works IDR 12,000,000,- Not Finals
Endah Mirasanty SH, SE., Ak., M. Ak., CA, BKP
13
Severance pay from the company that is paid at once is IDR 400,000,000,- Finals
A year's gross income for free work IDR 1,500,000,000,- Not Finals
Sales $ 5,000, buy 1 U $ IDR 7,500 and sold for 1 U$ IDR 9,000,- Not Final
Prizes in the form of bicycles for buying a car in cash IDR 250.000,- Not Final
Interest on the bonds that were established in 2007 amounted to IDR 25.000.000,- Finals
The royalty for the book he wrote is IDR 25.000.000,- Not Finals
(Non-taxable income)
Dependents in
Non taxable
income
blood marriage
Straight 1o Straight 1o
Sideways 1o Sideways 1o
Step child
Mother Older brother Brother-in-law
Adopted children
Endah Mirasanty SH, SE., Ak., M. Ak., CA, BKP
16
Non-taxable income
(PMK 101/PMK.10/2016)
Information A YEAR A MONTH
For Employees Who Are Married & Have 1 Dependent 63,000,000 5,250,000
(K/1)
For Employees Who Are Married & Have 2 dependents 67,500,000 5,625,000
(K/2)
For Employees Who Are Married & Have 3 Dependents 72,000,000 6,000,000
(K/3)
Sample case
CASE 1 CASE 2
Nadia is a wife who has a
Sofia is an unmarried woman,
husband with minimal/
and has a younger sibling,
unclear income.
Therefore , she had to as well as a biological father and
support her husband mother who are no longer
and two children. working.
What is Nadia's Non-taxable
What is Nadia's Non-taxable income status?
income status?
Kindergarten/2
Kindergarten/0
Example Problem 2:
Mr. Hendra, an electronic trading business, has a wife and family dependents as
follows:
4 Ana -------
02/11/1999 biological child
5 Lina 08/01/1979 Anton's wife PT. ABC employees
6 Linda Retired civil servants
07/11/1934 Mother-in-law
7 House housekeeper
26/05/1983 ------
Non-taxable income
Mr. Hendra?
Answers to Question 2:
PERSON'S TAXPAYER IN
Non-taxable THE BEGINNING OF THE YEAR
income TAX
DETERMIN
ED?
UNDERAGE
CHILDREN JOIN
HAVE INCOME, WITH PEOPLE
OLD
HOW?
COMBINED INCOME
HUSBAND AND WIFE
decision tax
obligations
VAT RATES
(Article 17 Income Tax Law)
IN THE INCOME TAX ACT
AMENDMENT to the HTR Law (ENACT 2022)
Layer of Taxable Income Tax Rates Layer of Taxable Income Tax Rates
up to IDR 50,000,000.00 (fifty million rupiah) 5% up to IDR 60,000,000.00 (fifty million rupiah) 5%
(five percent) (five percent)
above IDR 50,000,000.00 (fifty million rupiah) up to IDR 250,000,000.00 15% above IDR 60,000,000.00 (fifty million rupiah) up to IDR 250,000,000.00 15%
(two hundred and fifty million rupiah) (ten percent) (two hundred and fifty million rupiah) (ten percent)
above IDR 250,000,000.00 (two hundred and fifty million rupiah) up to IDR 25% above IDR 250,000,000.00 (two hundred and fifty million rupiah) up to IDR 25%
500,000,000.00 (five hundred million rupiah) (fifteen percent) 500,000,000.00 (five hundred million rupiah) (fifteen percent)
30% above IDR 500,000,000.00 (five hundred million rupiah) up to IDR 30%
above IDR 500,000,000.00 (five hundred million rupiah)
(thirty five percent) 5,000,000,000.00 (five billion rupiah) (thirty percent)
TAX CREDITS
INCOME TAX
PERSONAL PERSON
CALCULATION STRUCTURE
INDIVIDUAL PERSON (EMPLOYEE) INCOME TAX
CALCULATION STRUCTURE
Income Tax PERSONAL
PERSON
--Entrepreneur/ Free Worker (NPPN)
Income
such as: business Times big net income
Gross income
sales proceeds or Norm
service revenue
CALCULATION STRUCTURE
PERSONAL PERSON VAT
-- Income Recipients that are Passive Income
CALCULATION STRUCTURE
Income Tax PERSONAL
PERSON
--Employee/ Free Worker (Bookkeeping)
ACCOUNTING SECTION
REGULATION
PSAK
TAXATION
REPORT REPORT
RECONCILIATION
FINANCE FINANCE
THE FISCAL
COMMERCIAL FISCAL
income tax
DIFFERENT DIFFERENT
TAX
DEFENDER
CURR
ENT TAX
FISCAL RECONCILIATION
CORRECT INCOME /
PROFIT
FISCAL
POSITIVE
COST COST
CORRECT
FISCAL
INCOME /
NEGATIVE
PROFIT
Answer:
NEED
POSITIVE FISCAL
CORRECTION
Answer:
NEED
FISCAL CORRECTION
NEGATIVE
In 2019, Mr. Oka is recorded as having a warehouse rental income of IDR 120,000,000
to PT ABC, and has received proof of Final Income Tax withholding
Ps. 4 (2) IDR 12,000,000.
Answer:
NECESSARY
FISCAL
CORRECTION, IE
FISCAL
CORRECTION
NEGATIVE Endah Mirasanty SH, SE., Ak., M. Ak., CA, BKP
36
In 2019, Mrs. Dita was recorded as having received a profit share from CV ABC
of IDR 25,000,000.
Answer:
Form Types
Individual SPT Income Tax
1. Annual SPT Form 1770 SS
Annual SPT 1770 SS is used by taxpayers who have income from only one
employer or company.
Annual SPT 1770 SS is used by individual taxpayers who have a total gross
income of not more than IDR 60 million in a year.
• At the end of the year or at the beginning of the new year, employees must ask for proof
of withholding 1721-A1 for private employees and proof of withholding 1721-A2 for
civil servants so that it is easier to fill out the 1770 SS form.
Because the proof of deduction already stated the employee's gross income for one
year
• In filling it out, the taxpayer only needs to transfer the existing data in the 1721- A1
and 1721-A2 withholding slips into the 1770 SS Annual SPT form. As well as filling
out a list of assets and obligations or debts until the end of the year without requiring
details.
• Have income that is subject to Final Income Tax, and/or is final in nature, such as deposit
interest, SBI, and others.
• Employees who fill out the 1770 S form are also required to request proof cut
either 1721-A1 or 1721-A2
• Taxpayers who use form 1770 S in submitting their Annual SPT are required to fill in
the attachments, such as other domestic net income data and income attachments
subject to final or final income tax, including a list of assets and/or obligations, as well
as family members.
So, an example of a personal taxpayer using the 1770 Annual SPT is an employee with other income
as an entrepreneur or non-employee like the freelancer above.
• Taxpayers must also fill out all the attachments available on form 1770. The amount is more than
the 1770 SPT Annual.
• If the 1770 S form only has two attachments, the 1770 form has four attachments. Namely, an
attachment to domestic income from a business or freelance job that keeps bookkeeping or record
keeping, an attachment to a list of withholding income tax by other parties, an attachment to income
subject to final or final tax, and an attachment to a list of assets, debts and family members.
Answer:
ANNUAL SPT OP
1770 SS or 1770 S
Answer:
ANNUAL SPT OP
1770 SS
Answer:
ANNUAL SPT OP
1770
Answer:
ANNUAL SPT OP
1770
Answer:
ANNUAL SPT OP
1770 S
Exercise
Do Which cover:
subject
Finals
Special Rate X Pengh Gross
TIN Specific business:
•Transfer of land/building rights
Income Tax Business
Income •Construction services
object
General business other than above: Rate:
Income from businesses with turnover 0.5% turnover/month
INCOME 4.8M (PP 23 -optional)
xxx
TAX SUBJECT
DOMESTIC
Article 2 paragraph (3)
TAX SUBJECT
OVERSEAS
Article 2 paragraph (4)
AS AGENCY
Overseas
TAX SUBJECT
Tax regulations distinguish Domestic Tax Subjects (Taxpayer Domestic), Foreign Tax Subjects
(Taxpayer Overseas), and non-tax subjects. The following is information on the identity of
individuals and entities. What is the tax status for the 2017 tax year?
2. Berries Macassar Since April 1, 2017 moved to New York, Not Subject
planning to settle down and work in the city. Tax
4, Bambang Bandung Worked for 1 month and plans to settle down. Individual Domestic
Taxpayer
6 Hari Jakarta The 10-year-old child writer earns from book Individual Domestic
Taxpayer
royalties
Endah Mirasanty SH, SE., Ak., M. Ak., CA, BKP
53
PHYSICAL PROPERTY OR ASSETS: Permanent Business Entity
a. management domicile; AGENT:
b. Branch company; n. a person or Corporate acting
c. representative office; as an agent whose position is not
d. office building; independent,
e. factory;
f. workshop;
Permanent Business
g. Warehouse;
Entity INSURANCE:
h. Space for promotion and sales
i. mining & quarrying of natural resources, o. Agents or employees of
insurance companies that
j. oil and gas drilling working area are not established and
k. fishery, animal husbandry, agriculture, plantation, or domiciled in Indonesia who
Permanent receive insurance premiums
forestry;
Business or incur risks in Indonesia.
Permanent Business Entity PROJECTS: Entity
l. construction project, installation, or assembly
project;
Permanent Business Entity E-
COMMERCE:
Permanent Business Entity SERVICES:
p. computers, electronic
agents, or automated
m. provision of services in any form by employees or
equipment owned, rented, or
other people, as long as they are carried out for more
used by electronic transaction
than 60 days within a 12 month period;
operators to carry out business
activities via the internet.
Endah Mirasanty SH, SE., Ak., M. Ak., CA, BKP
54
- Business or activity.
head office income from: -Sales of goods.
-Providing services.
Head office administration fees that may be charged are costs related to Permanent Business Entity
businesses or activities, based on the amount determined by the Director General of Taxes.
Payments to the head office that may not be charged as expenses include:
• Royalties/ rewards in connection with the use of assets, patents and other rights.
• Fees related to management services and other services.
• Interest, except interest related to banking business.
Payments from the head office that are not as Permanent Business Entity income include:
• Royalties/rewards in connection with the use of assets, patents and other rights.
• Fees related to management services and other services.
• Interest, except for interest related to banking business.
Illustration (Permanent
Business Entity Tax Object)
Arctic Co. established and domiciled abroad, and has a permanent establishment in
Indonesia. Arctic Co. And the Permanent Business Entity conducts bus chassis sales activities
in Indonesia. During 2012, Arctic Co.'s in-house sales IDR 3,500,000,000.00, Permanent
Business Entity sales of IDR 8,250,000,000.00. Arctic Co. Also made a bus engine sales
transaction worth IDR 1,525,000,000.00. The Permanent Business Entity does not provide
this product. What is the value of the income tax object on Permanent Business Entity owned
by ArcticCo.?
Answer:
The tax object for Permanent Business Entity includes income by Permanent Business
Entity itself and head office income from business activities that are similar to Permanent
Business Entity activities.
Income tax object = 3,500,000,000 + 8,250,000,000 = IDR
11,750,000,000.00
Endah Mirasanty SH, SE., Ak., M. Ak., CA, BKP
57
2. Obligation to have NPWP Must have NPWP. Not required to have NPWP.
8. Objection and Appeal Have that right. Does not have that right
RESIDENCE/
TAXPAYER STATUS
Article 2
paragraph (6)
PLACE
STATUS
Corporate
Loss Compensation
Article 6 Paragraph (2)
PT. Melati is a company that was founded in 2011. At the beginning of its operation, it faced
ups and downs in business. The following is the tax profit and loss since it was first established.
If the company earns a profit of IDR 1,975,000,000.00 in the year 2017, what is the taxable income
of PT. Jasmine in 2017?
Answer :
Compensation for losses in 2013 = 215,000,000.00 (derived from 2012 fiscal losses) Compensation
for losses in 2015 = 765,000,000.00 (derived from 2012 fiscal losses) Compensation for losses in
2017 = Loss fiscal 2012 + Loss fiscal 2014 + Loss fiscal 2016 =
825,000,000 + 65,000,000 + 12,500,000
= IDR 902,500,000.00
The 2006 fiscal loss that has not been compensated for, which is IDR 770,000,000.00
(1,750,000,000 - 215,000,000 - 765,000,000), cannot be compensated for in 2017, because it has passed
the five-year time limit.
= IDR 1,072,500,000.00
According to the Income Tax Law, depreciation or depreciation is the concept of allocating the acquisition
price of tangible fixed assets, and amortization is the concept of allocating the acquisition price of intangible
fixed assets and the acquisition price of natural resource assets. So, in the Income Tax Law the notion of
amortization includes the notion of depletion as it is known in the world of financial accounting.
Depreciation Rates
I. Not Buildings
Group 1 4 years 25% 50%
Group 2 8 years 12.5% 25%
Amortization Rate
VAT RATES
(Article 17 Income Tax Law)
Anton works as a tax consultant without a tax and has a tax consulting office called
CV Tax Consulting. In 2019, the company has a turnover of IDR
1,500,000,000, and posted a profit of IDR 650,000,000
Answer:
PT. Ami Jaya is one of the leading contractors in Indonesia. In 2019, the
company earned a turnover of IDR 100 billion.
Answer:
FINAL Income Tax RATES ARTICLE 4 Paragraph (2) FOR CONSTRUCTION SERVICE
BUSINESS
In 2019 PT Alam Abadi had a gross turnover of IDR 4,000,000,000, with a taxable income of IDR 600,000,000.-
1. PT. Alam Abadi submitted an application for an MSME Certificate to the Director General of Taxes.
2. PT. Alam Abadi submits an application using the normal rate according to Article 17 of the Income Tax Law.
72
Answer :
Answer 1:
1. If you apply for an MSME Certificate to the Director General of Taxes, then use the MSME Final
Income Tax of 0.5%
Calculation:
VAT payable = Turnover x Income Tax rate of
0.5%
= IDR 4,000,000,000 x 0.5%
= IDR 20,000,000
Answer 2:
2. If you submit an application using the normal rate according to Article 17 of the Income Tax Law, then
use Article 31E of the Income Tax Law
Calculation:
VAT payable = Taxable Income x (50% x normal Income Tax
rate)
= IDR 600,000,000 x (50% x 25%)
= IDR 75,000,000
In 2019 PT Andal Sejati had a gross turnover of IDR 20,000,000,000 with taxable income (PKP) of IDR
2,000,000,000.-
PT. ABC has paid Income Tax 25 during the period March to December 2019 in the amount of IDR 10,000,000
per month and have proof of Income Tax 23 worth IDR 25,000,000.
Answer :
Gross circulation is between IDR 4,800,000,000 to IDR 50,000,000,000
Calculation:
= IDR 480,000,000,-
= IDR 1.520.000.000,-
IDR 440,000,000,-
Tax Credit:
- Income Tax Article 25 for the period March to December = IDR 100,000,000,-
2019
- Income Tax = IDR 25.000.000,- IDR
Article 23
- 125,000,000,-
IDR 387.200.000,-
= IDR 30.183.000,-
Income tax ?
I
CAN!!
THANKYO
U
Endah Mirasanty SH, SE., Ak., M. Ak., CA, BKP