Subject 1
General Income Tax
Presented By :
Nyoman Darmayasa
Bali State Polytechnic
2013
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
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
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 :
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
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
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
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
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
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)
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
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
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
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
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
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
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
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
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
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
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
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
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 %
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) 25 %
Resident Tax Payers : Jo Article 31E Discount rate 50 %
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
Questions
1. Explain based law of income tax?
2. Explain of tax persons?
3. Explain taxable income?
4. Explain Deductable Expenses?
5. Explain Non Deductable
Expenses?
References
•
IKPI, 2012, Kumpulan Soal & Jawab
Ujian Sertifikasi Konsultan Pajak "A, B,
& C", PT Cipta Bina Parama, Jakarta
•
IKPI, 2011, Rangkuman
Undang-Undang Perpajakan, PT Cipta Bina
Parama, Jakarta
•
Mardiasmo, 2011 , Perpajakan
, Edisi
Revisi, Andi Yogyakarta
Thank You
Registered Tax Consultant
www.nyomandarmayasa.com
Our open-mindedness and modesty will
grant us more friends and relatives so
that we are able to gain more
knowledge.
This will be the supporting power to
develop our potential to reach success
