This column is filled in with the amount of services sold by the taxpayer himself and his spouse and his children and adopted children. The amount of services sold is any gross sales in the applicable tax year. This column is filled in with the amount of gross income of the taxpayer and his wife and his children and adopted children in the relevant tax year from self-employed professions such as doctors, notaries, accountants, consultants, appraisers, actuaries and architects.
This column will be completed with the percentage of the Deemed net income per type of business. This column must be completed with the multiplication result of the figure in column (3) with that in column (4).
INTEREST
To be supplemented with the amount of contributions to the pension fund linked to the wages paid into a particular pension fund, as approved by the Minister of Finance, or to the pension benefits paid by the taxpayer himself to the Employee Social Security Corp (PT Jamsostek) have been paid in the taxable year in question (Article 6(1) of the Income Tax Act). Form 1721-A1 and/or 1721-A2 and withholding tax Receipt of income tax Article 21 are attached by each employer in the relevant tax year. This section is used to report the amount of other domestic net income such as interest, dividends, royalties, rents, rewards, prizes, gains on the sale and transfer of assets and any other income received or accrued by the taxpayer and his children, and adopted children in the relevant tax year.
ROYALTIES
This income should not include income subject to final tax and also finalized tax and non-taxable income.
Item 3 - RENT
GRATIFICATION AND PRIZES a. Lottery prizes
GAIN ON TRANSFER OF ASSETS
A small-scale entrepreneur shall mean any businessman who owns and operates a productive business whose asset value does not exceed Rp 500 million rupiah) not including land and buildings, or who has an annual gross income of not Rp two billion five hundred million rupiah) .
MISCELLANEOUS
This section contains the breakdown of installments of income tax to be paid in the form of income tax withholding by the other party and income taxes withheld by the state, which count as tax credits. Enter this column with the type of income that has been withheld/carried by the government, ie: Income Tax Section 21 (State 21), Income Tax Section 22 (State 22), Income Tax Section 23 (State 23), Income Tax Section 24 (State 24), income tax article 26 (state 26) and income tax held by the public (state DTP). These include income tax article 21 withheld in the relevant tax year from income of the taxpayer and his wife working for more than one employer and his children and adopted children as extracted from 1721-A1 item 21 and/or from form 1721- A2 Item 18 and/or withholding tax Income tax Article 21, not including any final income tax Article 21.
This includes all income taxes withheld in the relevant tax year by the withholding authority Article 23 of the Income Tax on dividends, interest, royalties, prizes and remuneration, rentals, fees for technical, management, consultancy and other services rendered as designated by the Director . General Taxes, with the exception of final withholding tax (Article 23 Income Tax Act and Decree of the Minister of Finance No. 244/PMK.03/2008). Income Tax Section 24 is a tax paid/deducted/payable abroad on income received or earned in the relevant year and which does not exceed the amount of tax payable under the Income Tax Act. If the total of taxes paid, withheld or payable abroad is equal to or less than the above upper limit, the total of Article 24 Income Tax to be reported in this column (7) shall be the amount of the amount actually paid taxes. , withheld or payable on foreign income.
This column will be filled with the amount of income tax borne by the government in the same way as regulated in Government Regulation no. 45 of 1994 relating to income tax for government officials, civil servants, members of the Indonesian military/police and pensioners on income charged to the State of Finance or Finance Region and Government Regulation No. State the amount of income tax that has been withheld by the Income Tax Agents Article 21/Article 22/Article 23/Article 24/Article 26/Dependent Government in the relevant taxable year.
This column is supplemented with the total of the income tax withheld in column (7) Article 21/Article 22/Article 23/Article 24/Article 26/at the expense of the government.
ATTACHMENT - III (FORM 1770 – III)
- Item 2
- Item 8
- Item 13
- Inheritance
- Distribution of Profit Earned by Member of Partnership whose Capital does not consist of Shares, Partnership, Assosiation, and Firm
- Claim on Health, Accident, Life, Dual Purpose, Scholarship Insurance
- Domestic Scholarship
- Non-Taxable Income
Rental value/lease for land and building: gross income from leasing such as: land, houses, flats, apartments, flats, buildings, office space, warehouses and industrial facilities according to Government Regulation no. 29 of of 1996, amended by Government Regulation No. .5 of 2002 and Decree of the Minister of Finance No. 120/KMK.03/2002. Income from the derivative transaction in the form of a contract traded on the capital market will be taxed with an initial margin of 2.5%. Show the column with the transaction value of the sale part of the founder and non-founder shares, that is, the gross income in the relevant taxable year.
To be declared with the right of the value of the transfer on the land or buildings in the tax year in question based on the higher value between the value of the transaction and the value declared in the tax assessment (NJOP), the decision of the authorized officials or the value declared in minutes. of auctions. To be declared with the gross income received or accrued from the rental of land and/or buildings in the relevant taxable year, such as land, houses, flats, apartments, flats, office buildings, office buildings, houses with office, warehouse, or factory. This column will be declared with the total gross income received or accumulated by the spouse in the taxable year in question specifically from an employer and is subject to withholding tax Article 21 of the Income Tax Law and employment activities have no related to own or self-employed business or other family member.
Listed with the total income received or accrued in the relevant tax year from each source of income, that is, the residual value of the book value recorded by the transferor, as long as the transferor or the transferor keeps records. In respect of land and/or building, if the acquisition price and year of acquisition of the transferor are unknown, the acquisition price of the transferee shall correspond to the NJOP shown on the SPPT PBB in the earliest tax year available in the name of the transferor. In the absence of SPPT PBB, then it would be on the basis of the certificate issued by the head of land and building tax service office;.
State together with the amount of dividends received or accounted for by the individual in the relevant tax year as a member of a non-stock limited partnership, association, company and kongsi.
ATTACHMENT - IV (FORM 1770 – IV)
ASSETS AT YEAR-END
LIABILITIES/PAYABLE AT YEAR-END
Declare the status of family related by blood (for example, father, mother or biological children) and by marriage (for example, in-laws and step-children) of direct descent, and adopted children who are wholly dependent on the Taxpayer. To indicate the types of professions performed by a family member which are entirely dependent on the Taxpayer.
MANUAL INSTRUCTION ANNUAL INCOME TAX RETURN
ANNUAL INCOME TAX RETURN FOR INDIVIDUAL
WITH INCOME
FROM BUSINESS/SELF-EMPLOYMENT WHO MAINTAIN BOOKKEEPING OR DEEMED NET INCOME
FROM ONE OR MORE EMPLOYER(S) INCOME SUBJECT TO FINAL TAXED
FORM 1770)
- DOMESTIC NET INCOME FROM BUSINESS AND/OR SELF EMPLOYED
- DOMESTIC NET INCOME FROM EMPLOYMENT
- OTHER DOMESTIC NET INCOME
- FOREIGN NET INCOME
- TOTAL NET INCOME
- ZAKAT/OBLIGATED CHARITY
- Zakat on income from salary and business
- TOTAL NET INCOME AFTER ZAKAT/OBLIGATED CHARITY
- LOSS CARRIED FORWARD
- Item 9 – NET INCOME AFTER LOSS CARRIED FORWARD
- PERSONAL EXEMPTIONS
- TAXABLE INCOME
- ADJUSTMENT FOR FOREIGN TAX CREDITS REFUNDED AND HAD BEEN CREDITED IN THE PREVIOUS YEAR RETURN
- TOTAL INCOME TAX DUE
- Item 15 - INCOME TAX WITHHELD BY OTHER PARTY, PAID / WITHHELD IN FOREIGN AND BORNE BY THE GOVERNMENT
- PREPAID TAX
- TOTAL TAX CREDIT
- UNDERPAID TAX (INCOME TAX ARTICLE 29) OR OVERPAID TAX (INCOME TAX ARTICLE 28A)
- REQUEST
- There is a balance of losses incurred in previous years which can be applied
- Non-regular income
- Zakat on Income
- The amount of installment for income tax article 25 may be adjusted due to changes in the calculation base of installment for income tax araticle 25 in
- Installment for income tax article 25 for the taxable year concerned may be paid in full in advance at one time under Director General of Taxation Circular
If the Director-General of Taxes does not ascertain the total loss, state the losses as shown in the annual income tax assessment return. State the total income taxes paid directly by the taxpayer for the tax year in question in the form of Article 25 of the Income Tax Act, including the total payment for any income tax payable after an interim calculation if the taxpayer applies for extended period for submitting the annual tax return. If taxes are underpaid, the full settlement must be paid before submitting the annual income tax return.
Enter the total monthly payment for income tax § 25 for the following year, calculated as 1/12 of the total tax to be paid by the taxpayer in point 16. Following the example above, the calculation basis for payment of income tax Article 25 in the tax year 2008 must be the net income in tax year 2007 before compensation for losses is as follows:. If the net income in the relevant tax year is less than the balance of the deficit above, installments for Article 25 income tax in the subsequent tax year are nil.
Since the balance capable of compensation for the net income in fiscal 2010 is greater than the net income in fiscal 2009, the monthly installments of Income Tax Section 25 in taxable year 2010 will be NIL. If a non-regular income is generated in the relevant taxable year, for example income obtained from the contracting of two cars, the monthly installment for Income Tax Section 25 in taxable year 2008 will be based on the total net income deducted by the non-regular income. Payment for income tax section 25 for the relevant taxable year can be paid in full in advance at once under Director General of Taxation Circular paid in full in advance at once under Director General of Taxation Circular No.
Tax payment slip for income tax section 29 in the relevant taxable year, this is the full payment for underpaid income tax in item 19. Slips of Withholding tax by other party/ borne by the government and income tax paid/withheld abroad;. Calculation of Income Tax Payable to married taxpayers with separate estates and/or have their own T I N;.
