INCOME TAX ACT 25 (Installment Payment for Indonesian)
description
Transcript of INCOME TAX ACT 25 (Installment Payment for Indonesian)
INCOME TAX ACT 25(Installment Payment for Indonesian)
Adi CahyonoDiah ayu P
Mey yuana afifahNanda PrimidyaPrimus Adrianus
Syauqi Kesya AnwarZakky Zamrudi
INCOME TAX PASAL 25IS PPh (INCOME TAX)
INSTALLMENT THAT MUST BE PAID BY TAXPAYERS ITSELF FOR
EVERY MONTH OF THE CURRENT TAX YEAR.
THE INSTALLMENT CAN BE TAX CREDIT AGAINST THE TAX PAYABLE ON TOTAL INCOME OF THE TAXPAYER AT THE END OF THE TAX YEAR
CALCULATE MONTHLY INSTALLMENT Calculation income tax installment Pasal 25 Ayat(1) for individual
taxpayers.
PPh based on annual SPT of PPh last year xxxLess/Tax Credit:
PPh Pasal 21 xxxPPh Pasal 22 xxxPPh Pasal 23 xxxPPh Pasal 24 xxx
Total Tax Credit (xxx)Basis for calculating installment xxx Installments PPh Pasal 25 = basis for calculating installment / 12 or number of months in the tax year parts
Calculation income tax installment Pasal 25 Ayat(1) for corporate taxpayer.
PPh based on annual SPT of PPh last year xxxLess/Tax Credit:
PPh Pasal 22 xxxPPh Pasal 23 xxxPPh Pasal 24 xxx
Total Tax Credit (xxx)Basis for calculating installment xxx
Installments PPh Pasal 25 = basis for calculating installment / 12 (or amount of months in the tax year parts)
CALCULATE PPh (INCOME TAX) INSTALLMENTS FOR THE MONTHS BEFORE THE DEADLINE FOR SUBMISSION OF
SPT TAHUNAN (ANNUAL TAX RETURN) PPh
Amount of tax installment before
letter of notification has been issued
Amount of tax installment last
month in tax year ago=
CALCULATE PPh INSTALLMENTS PASAL 25 IF IN THE CURRENT YEAR ISSUED SURAT KETETAPAN
PAJAK FOR TAX YEAR AGO
If in current year issued tax assessment letter to last tax year, amount of tax installment recalculated based on the
tax assessment letter
Changes in the amount of tax installment apply start from next month after month issuance the tax assessment letter
PPH 25 in Special Matter
1. Assessable entitled for loss compensation
2. Assessable have irregular earnings
3. The past annual tax notice (SPT) submitted after due date
4. Assessable receive additional period for submit the SPT
5. Assessable able to correcting their income tax SPT
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
• Monthly installments for the months before the submission deadline, is taxed as many as the latest month of previous years
• Then substituted with the new tax decree (SKP)
• If the remaining losses is exceed of the 5th years, the loss are no longer compensated
1. Assessable entitled for loss compensation
PPH 25 in Special Matter1. Assessable entitled for loss compensation
revenue of 2012 120,000,000 the residual loss from 2011 (30,000,000)
90,000,000
income tax bases for pph 25 90,000,000 tax debt 25%
22,500,000
1/12 x 22,500,000 1,875,000
revenue of 2012 120,000,000 the residual loss from 2007 (30,000,000)
90,000,000
income tax bases for pph 25 120,000,000 tax debt 25%
30,000,000
1/12 x 30,000,000 2,500,000
PPH 25 in Special Matter
• The amount of installment payment is the same after deducted by act 21, 22, 23, and 24
• The tax bases is the net income deducted by the
2. Assessable has irregular earnings
PPH 25 in Special Matter2. Assessable has irregular earnings
total gross circulation 148,000,000,000148,000,000
72,000,000act 22 2,900,000
net income (teratur) 148,000,000act 36(4,800,000,000 ÷ 14,800,800) x 148.000,000 -48,000,000
100,000,000tax debt:50% x 25% x 48,000,000 6,000,00025% x 100,000,000 25,000,000
31,000,000
act 22 -2,900,00028,100,000
installment payment at 2012 :1/12 x 28,100,000 2,341,667
PPH 25 in Special Matter
a. The installment payment for first 3 month is, as many as the latest previous year.b. After 3 month is recalculated by several special term as follow:
3. The past annual tax notice (SPT) submitted after due date
• The amount of income tax debt, are after deducted by act 21, 22, 23, and 24• If the SKP has been issued the, amount are changed and applied after the
SKP issued• If there is a compensation, the amount is the same with previous amount of
tax debt (after deducted by the loss compensation)• If there’s irregular income, the amount is the same with previous amount of
tax debt (regular income only after deducted by act 22, 23, 24)
All of these 4 condition were divided by 12 months
PPH 25 in Special Matter3. The past annual tax notice (SPT) submitted after due date
tax debt 150,000,000act 22, 23, and 24 for 2011 42,500,000act 25 for December 2011 8,000,000
• installment for January - March 2012 8,000,000/month (as many as December 2011)• installment for April - May 2012 8,000,000/ month (as many as December 2011)
installment for April - May 20128,000,000/ month (as many as december 2011)
recalculation after SPT has Submitted at May 2012tax debt 150,000,000
total credit allowed(act 22, 23, and 24) -42,500,000tax bases 107,500,000
mothly installment for April - December1/12 x 107,500,000 8,958,333
Submitted May 2012
PPH 25 in Special Matter4. Assessable receive additional period for submit the SPT
For months starting annual tax return deadline until the month before the submission of the annual tax return, the amount of income tax installments equal to the magnitude of Article 25 Income Tax Article 25, which is calculated based on the annual tax return while the taxpayer submitted the application for license renewal
PPH 25 in Special Matter4. Assessable receive additional period for submit the SPT
For months after the taxpayer submit Annual Income Tax, Income Tax Article 25 of the installment amount
recalculated based on the annual tax return and applies retroactively from Buln annual tax return deadline.
PPH 25 in Special Matter4. Assessable receive additional period for submit the SPT
PPH 25 in Special Matter4. Assessable receive additional period for submit the SPT
PPH 25 in Special Matter5. Assessable able to correcting their income tax SPT
If in the current year itself correct Taxpayer Annual Income Tax last tax
year, the amount of Income Tax Article 25 is calculated based on annual tax
return income tax return. Retroactive rectification and starting in the tax
return deadline. Calculating amount of installment income tax return based on Article 25 keep watching the SPT
correction loss compensation provisions and conditions of irregular
PPH 25 in Special Matter5. Assessable able to correcting their income tax SPT
PPH 25 in Special Matter5. Assessable able to correcting their income tax SPT
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
Is caused by work change of work performance and there will affect to the higher and lower income and PPH. So the owner can propose a letter using this procedure:
Write a proposal to tax office
The calculation of new Tax debt must be attached
If the confirmation are not received by assessable at most 1 month, it
means the proposal accepted
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
For the new tax: Bank, BUMN, BUMD, tax for entering obligation and the other taxes are based on the act which make the monetary period report. Tax acts for certain individual entrepreneur with the highest 0, 75%.
Pph act 25 for the new assessable (private & institution) which is gain their first revenue in current tax year. Installment of PPh act. 25 a month are calculated a years from net income.
If the assessable held an accounting and from then on can calculated the amount of net income per month
If from assessable calculation the net income are unknown, the tax base are at the gross circulation.
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
Taxpayer Bank and Leasing With The Option
The installment of income tax article 25 for the taxpayer and the bank lease option rights is income tax is calculated based on the application of the general rate of profit or tax loss last quarterly financial statement net annualized article 24 of the Income Tax paid or payable in foreign country, divided by 12.
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
PPh Article 25, BUMN and BUMD
The installment of income tax article 25 for Taxpayer enterprises and enterprises with a name and in any form, except Taxpayer bank and lease with option rights is equal to the income tax is calculated by applying the general rate of profit or loss according to RKAP fiscal tax year concerned has ratified the AGM, reduced by cutting and collection of Income Tax Article 22 and Article 23 and Article 24 of Income Tax.
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
Taxpayers Listed, and other taxpayer under the provisions of the legislation should make periodic financial reports
The amount of income tax installments for taxpayers article 25 went public and other taxpayers are required to make under the terms of periodic financial statements, amounted to income tax lawyer, calculated based on the application of the general rate of income tax losses in the financial statements an annualized basis last reduced by cutting and collection of income tax article 22 & 23 and 24 who paid payable in foreign countries for the past fiscal year, divided by 12.
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
PPh pasal 25 bagi wajib pajak orang pribadi pengusaha tertentu
individual taxpayer's particular entrepreneur is an individual taxpayer who carries on business in ibdang trade has more than one place of business or place of business has different domicile address
DEPOSTING AND REPORTING OF PPH PASAL 25
1. PPH pasal 25 should be paid at least no longer than 15 month of calender when the time of tax finished
2. the tax receiver asked to submit the SPT at least 20 days when tax finished3. for those of the tax receiver of the entrepeneur. There are many policies that
existing followed as :
• if the tax receiver owned some of office nearby with tax office. They should registered their ow office into the tax services office that involved respectively.
• the tax receiver that owned more than one office inside the tax office area, they should registered their office in every inside the tax services office in every location where the both offices located
• Annual SPT PPh should be delivered to the tax office that located inside the tax receiver domicile which is limited just like the second point that mentioned before
PPH PASAL 25 FOR THE TAX RECEIVER TRAVELLING OUTSIDE OF COUNTRY
• The local individual tax receiver that doesn’t have the NPWP and reached the age of 21 years old that travelled to the other countries should pay the tax.
• the amount of FLN (fiskal luar negeri) that should be paid by the individual tax receiver are:
1. Rp2.500.000 (two million five hundred thousand rupiah) for every
individuals that used the aeroplane for travelling outside of the individual’s country.
2. Rp.1.000.000 (one million rupiah) for every individuals that travelling
outside of the country with ship, etc
THE EXCEPTIONAL OF NPWP PAYMENT FOR THE TAX RECEIVER WHOM WILL TRAVEL AROUND OUTSIDE OF COUNTRY
1. The stranger whom live for 183 days during 12 month or doesn’t live in indonesia, showing his/her visa
2. The diplomatic officials and the consulate or the foreigner officials. Including their fammilies
3. The delegation of international organization whom they are not included of the PPH subject
4. The indonesian citizens whom stay outside of indonesia permanently. which have the legitimate document as the citizen of the related countries
5. Jemaah haji which organized by the authorized party, just only showing the list of jamaah haji name that lead by the leader of the jemaah and BPIH.
6. The individual that travelling across country via the border of R.I territory
THE EXCEPTIONAL OF NPWP PAYMENT FOR THE TAX RECEIVER WHOM WILL TRAVEL AROUND OUTSIDE OF COUNTRY
7. The worker of indonesian citizen (WNI) or known as TKI. With only showing their KTKLN8. The foreigner students that stay inside indonesia in order to study with recommenation
from universities and don’t received the earning from indonesia9. The foreigner whom stays in indonesia and doesn’t received the earning from indonesia
that commited: the foreigner labours that work in island of batam, bintan and karimun. As long they cuted the PPH by the work distributor
10. The disabillity people or the sick people which they will have a treatment outside indonesia that supported by social organization including one accompanion.
11. The member of art mission, cultural mission, atlhletic mission or religious mission that representate the indonesian republic for international world. by submitting the certificate of approvement from the related minister
1. observation in science and culture under the coordination of goverment institute
2. an assignment as the member of religious mission and humanitarian mission under the coordination of involved institute
THE PROCEDURES OF EXCEPTIONAL OF FLN PAYMENT FOR INDIVIDUAL TAX RECEIVER WHOM THEY WILL TRAVEL ACROSS COUNTRY
• The excpetions of FLN payment duty by one individual whom will travel across the country done by the procedures below:1. For the tax receiver that came from domestic country up to 21 years old or
more, given by checking of NPWP by UPFLN at least 3 days before the departure.
2. For the tax receiver that doesn’t owned NPWP (wife/husband, family member in lineage) given by validating of NPWP checking which given the total guarantee by UPFLN.
3. For expection number 1 until 7, given directly by UPFLN from tax directorate that works in airport or harbor. Including the domestic tax receiver individual which is under 21 years old
4. For expection number 7 until 13, given by the publishing of SKBFLN by UPFLN from tax directorate that assigned in airport or harbor. Or supporrted by KPP that commited the FLN procedures or another place that settled by tax director