Subject 1 General Income Tax

(1)

Subject 1

General Income Tax

Presented By :

Nyoman Darmayasa

Bali State Polytechnic

2013

http://elearning.pnb.ac.id www.nyomandarmayasa.com

(2)

Subjects

1. Based Rules of Income Tax

2. Taxable Person

3. Taxable Object

4. Tax Calculation (Bookkeeping and

Recording)

5. Deductable Expenses

6. Non Deductable Expenses

7. Tax Exemption

8. Tax Rate

(3)

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

(4)

(5)

Based Rules of Income Tax

1. UU No. 7 Year 1983

2. UU No. 7 Year 1991

3. UU No. 10 Year 1994

4. UU No. 17 Year 2000

5. 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

(6)

(7)

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

(8)

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

(9)

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

(10)

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

Tax Rate Article 17

• Article 26 (un

available tax treaty) • Tax Treaty Annual Tax Return Obliged to submit an Annual Tax Return Fulfilled through

withholding tax (Not obliged submit an annual tax return)

(11)

(12)

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

(13)

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)

(14)

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

(15)

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

(16)

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

(17)

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

(18)

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

(19)

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

(20)

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

(21)

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

(22)

(23)

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

(24)

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

(25)

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

Expenses Article 9 (1) e PMK 83/PMK.03/2009

Depreciation

Article 11

 (1) Straight line

 (2) Declining balance method (other than building)

Amortization Article 11 A

Tax Rate

Article 17

 (1a) Personal Taxpayer  (2a) An entity

(26)

Depreciation in Article 11 (6)

Group of Tangible Assets Useful Life Rate of Depreciation under

Non Building Class: _{Paragraph (1)} _{Paragraph (2)}

Group 1 _{4 Years} _{25 %} _{50 %} Group 2 8 Years 12,5 % 25 % Group 3 _{16 Years} _{6.25 %} _{12.5 %} Group 4 20 Years 5 % 10 % Building Class: Permanent _{20 Years} _{5 %}

(27)

Amortization in Article 11 A (2)

Group of

Intangible Assets

Useful Life

Rate of Amortization under

Straight Line

Method

Declining

Balance

Method

Group 1

4 Years

25 %

50 %

Group 2

_{8 Years}

_{12,5 %}

_{25 %}

Group 3

16 Years

6.25 %

12.5 %

Group 4

20 Years

5 %

10 %

(28)

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 %}