December 13 2007 - pajak's soup [PDF]

Pasal tersebut membuat perusahaan mau tak mau berkewajiban memiliki konsultan pajak dalam mewakili hak mereka di perpaja

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May 29 2008

21:29

SSP PPh Pasal 25 tidak perlu dilaporkan Satu lagi langkah maju yang diambil Dirjen Pajak. Melalui Peraturan Dirjen Pajak Nomor 22/PJ/2008 tanggal 21 Mei 2008 tentang Tata Cara Pembayaran dan Pelaporan Pajak Penghasilan Pasal 25, Dirjen Pajak telah meningkatkan kemudahan pembayaran pajak. Seperti yang kita ketahui bahwa PPh Pasal 25 yang jatuh tempo setiap tanggal 15 dan Surat Pemberitahuan Masa yang dilaporkan hanya berupa SSP (Surat Setoran Pajak) lembar ke-3 saja. Kelalaian dan keterlambatan dalam pelaporan PPh Pasal 25 akan menyebabkan sanksi denda. Dengan adanya aturan baru tersebut, wajib pajak mendapat kemudahan dalam pelaporan karena toh pelaporan tidak ada added value bagi kedua belah pihak. Mengupas PER Nomor 22/PJ/2008 yang tersebut diatas, PPh Pasal 25 yang memenuhi syarat-syarat berikut yang dianggap telah dilaporkan : Pembayaran dilakukan melalui Bank Persepsi atau Bank Devisa Persepsi atau Kantor Pos Persepsi dengan sistem pembayaran secara online. SSP harus mendapat validasi dengan NTPN (Nomor Transaksi Penerimaan Negara) PPh Pasal 25 yang tidak memenuhi syarat diatas, masih memiliki kewajiban pelaporan. Selain itu, PPh Pasal 25 NIHIL dan SSP PPh Pasal 25 yang dibayar dengan mata uang selain rupiah juga wajib dilaporkan. Credit : Thanks to tax-ina untuk informasi yang super cepat :D # React

May 28 2008

18:50

Value Added Tax (VAT) According to Article 4 the Law Number 18 of the year of 2000, there are several object of Indonesian VAT. They are : 1. 2. 3. 4. 5. 6.

a supply of Taxable Goods by a Taxable Person for VAT purposes within the Custom Area of Indonesia; importation of Taxable Goods; rendering of Taxable Service by a Taxable Person for VAT purposes in the Customs Area of Indonesia; utilization of intangible Taxable Goods obtained from outside the Customs Area of Indonesia within the Customs Area; utilization of Taxable Service obtained from outside the Customs Area of Indonesia within the Customs Area; or exportation of Taxable Goods by a Taxable Person for VAT purposes.

Based on six kinds of VAT objects above, the VAT exists if the goods should meet the definition of Taxable Goods, the service should be in definition of Taxable Service, the goods or service consumption is in Customs Area in Indonesia and the seller must be Taxable Person (except for importation of goods, intangible goods, and service from abroad). Goods are tangible goods, which according to their nature and legal status are movable, or immovable goods, and intangible assets. Taxable Goods are goods, which according to their nature and legal status are movable, or immovable, and intangible assets, which are subject to VAT. Services are any service activity under a contractual agreement or legal arrangement which makes available for use goods, facilities or rights, including services provided on order or request, for which the material is provided by the customer. Taxable Services are a service which are subject to tax according to this Law. So, all goods and services are taxable except the law say the contrary. Customs Area is the Territory of the Republic of Indonesia, which covers land, sea, and air as well as specific areas within the Exclusive Economic Zone and the Continental Shelf within which Law Number 10 Year 1995 on Customs apply. The meaning of customs are is important beacuse VAT is imposed to goods or service that are in customs area only. In other words, the consumption in outside customs are is not object of Indonesian VAT. Taxable Person for VAT purposes is a Firm which supplies Taxable Goods and or renders Taxable Services which are subject to tax according to VAT Law, excluding small firms with a turnover not exceeding a limit determined by the Minister of Finance Decree, but including small firms which choose to be confirmed as Taxable Person for VAT purposes. Firm is an individual or an entity, which in the course of business or work, produces goods, imports goods, exports goods, engages in trading activities, utilises intangible goods obtained from outside the Customs Area, provides business services, or utilities services obtained from outside the Customs Area. Entity is a group of individual and or capital as a union, whether conducts or not conduct business activity, covering a limited company, partnership, other partnership, a State owned enterprise or company owned by a Regional Government in whatever name and form, “firma", "kongsi", "cooperative", permanent establishment, foundation or such kind of organisations, institute and other business form. The Value Added Tax rate is 10% (ten percent). The Value Added Tax rate on the export of Taxable Goods is 0% (zero percent). The amount of VAT is found by multiplying tax rate to tax base. Tax Base is the Sales Price or Consideration or Import Value or Export Value, or such other value as may be determined by the Minister of Finance Decree, to be used as the basis for calculating tax payable. Sales Price is the value in money, including all costs charged or which should be charged by a seller, on supply of Taxable Goods, excluding tax withheld in accordance with this law and any rebate which is written in the Tax Invoice. Import value is the value in money, which forms the basis for calculating import duty plus other levies incurred under the Customs Regulations on the import of Taxable Goods, excluding tax withheld in accordance with this law. Export value is the value in money, including all costs charged or should be charged by an exporter # React

March 12 2008

02:04

Jurlak PMK 22 Akhirnya, setelah sebulan lebih diperdebatkan oleh berbagai kalangan, Jurlak untuk PerMenKeu No.22 dikeluarkan. Jurlak yang berbentuk Surat Edaran Dirjen Pajak dengan nomor SE16/PJ./2008 tanggal 10 Maret 2008, menjawab semua keluhan Wajib Pajak. Bagian terpenting dari Surat Edaran tersebut adalah : 11. Sehubungan dengan hal-hal yang diuraikan pada angka 1 sampai dengan angka 10, dengan ini ditegaskan hal-hal sebagai berikut : a. Pengurus, komisaris dan pemegang saham mayoritas atau pengendali serta karyawan Wajib Pajak yang nyata-nyata mempunyai wewenang dalam menentukan kebijakan dan/atau mengambil keputusan dalam rangka menjalankan perusahaan dapat melaksanakan hak dan/atau kewajiban perpajakan Wajib Pajak tanpa memerlukan surat kuasa khusus. b. Dokumen perpajakan seperti Faktur Pajak dan/atau Surat Setoran Pajak, dapat ditandatangani oleh pejabat/karyawan yang ditunjuk oleh Wajib Pajak tanpa memerlukan surat kuasa khusus. c. Penyerahan dokumen yang berdasarkan ketentuan peraturan perundang-undangan perpajakan dapat disampaikan melalui Tempat Pelayanan Terpadu, tidak memerlukan surat kuasa khusus atau surat penunjukan. Dengan demikian, PMK 22 dipergunakan sebagai dasar Surat Kuasa Khusus yang diberikan kepada pihak yang bukan pengurus. Salah satunya apabila SPT Tahunan ditandatangani oleh karyawan yang tidak dapat dikategori Point 11 ayat a tersebut diatas. # React

March 10 2008

05:19

Permenkeu No.22 Tahun 2008 Belakangnya ini, kalangan perpajakan kita dihebohkan oleh Peraturan tentang Kuasa Wajib Pajak, yaitu Peraturan Menteri Keuangan Nomor 22/PMK.03/2008 tentang Persyaratan serta Pelaksanaan Hak dan Kewajiban Seorang Kuasa. Peraturan tersebut merupakan aturan pelaksana dari Peraturan Pemerintah No. 80 Tahun 2007. Yang menjadi pasal kontraversial dari peraturan tersebut adalah prasyarat untuk kuasa non-konsultan hanya dibatasi untuk perusahaan beromset dibawah 2,4 Milyar. Angka tersebut dianggap terlalu kecil dan mengada-ngada. Bahkan untuk perusahaan kecil dan menengah pun mampu mencapai angka tersebut. Pasal tersebut membuat perusahaan mau tak mau berkewajiban memiliki konsultan pajak dalam mewakili hak mereka di perpajakan jika direksi berhalangan, dan itu berarti munculnya biaya tambahan yang seharusnya tidak ada. Dikalangan fiskus sendiri, terjadi perbedaan pendapat atas penafsiran dari PMK No.22 tersebut. Beberapa KPP menganggap bahwa peraturan tersebut hanya berlaku untuk kuasa atas tanda tangan Surat Pemberitahuan baik Tahunan maupun Masa, sedangkan sebagian berkesimpulan termasuk didalamnya dokumen pajak seperti Faktur Pajak dan Bukti Potong. Bahkan beberapa wajib pajak yang mengetahui adanya peraturan tersebut mulai menolak menerima Faktur Pajak jika tidak ditandatangani oleh direksi/pengurus. Nah... mari kita lihat, seperti apa definisi direksi atau pengurus menurut Undang-undang. Menurut UU No. 28 Tahun 2007, Pasal 32 yang berbunyi : "(3) Orang pribadi atau badan dapat menunjuk seorang kuasa dengan surat kuasa khusus untuk menjalankan hak dan memenuhi kewajiban sesuai dengan ketentuan peraturan perundang-undangan perpajakan. (3a) Persyaratan serta pelaksanaan hak dan kewajiban kuasa sebagaimana dimaksud pada ayat (3) diatur dengan atau berdasarkan Peraturan Menteri Keuangan. (4) Termasuk dalam pengertian pengurus sebagaimana dimaksud pada ayat (1) huruf a adalah orang yang nyata-nyata mempunyai wewenang ikut menentukan kebijaksanaan dan/atau mengambil keputusan dalam menjalankan perusahaan." Penjelasan atas Pasal tersebut diatas : Ayat (3) Ayat ini memberikan kelonggaran dan kesempatan bagi Wajib Pajak untuk meminta bantuan pihak lain yang memahami masalah perpajakan sebagai kuasanya, untuk dan atas namanya, membantu melaksanakan hak dan kewajiban perpajakan Wajib Pajak. Bantuan tersebut meliputi pelaksanaan kewajiban formal dan material serta pemenuhan hak Wajib Pajak yang ditentukan dalam peraturan perundang-undangan perpajakan. Yang dimaksud dengan kuasa adalah orang yang menerima kuasa khusus dari Wajib Pajak untuk menjalankan hak dan memenuhi kewajiban perpajakan tertentu dari Wajib Pajak sesuai dengan ketentuan peraturan perundangundangan perpajakan. Ayat (3a) Cukup jelas. Ayat (4) Orang yang nyata-nyata mempunyai wewenang dalam menentukan kebijaksanaan dan/atau mengambil keputusan dalam rangka menjalankan kegiatan perusahaan, misalnya berwenang menandatangani kontrak dengan pihak ketiga, menandatangani cek, dan sebagainya walaupun orang tersebut tidak tercantum namanya dalam susunan pengurus yang tertera dalam akte pendirian maupun akte perubahan, termasuk dalam pengertian pengurus. Ketentuan dalam ayat ini berlaku pula bagi komisaris dan pemegang saham mayoritas atau pengendali. Melihat pasal tersebut diatas, pengurus adalah seseorang yang tidak harus duduk di jajaran direksi (direktur dan komisaris), selama orang tersebut memiliki kewenangan atas arah kebijakan perusahaan. Masalah yang mungkin timbul adalah tolak ukur dan bukti atas kewenangan yang dimiliki karyawan diluar direksi dalam menentukan kebijakan perusahaan yang apakah semudah hanya menandatangani cek? Jadi apakah seorang Manajer, seorang Kabag Divisi Pajak dapat dikatakan pengurus? Apakah perlu surat kuasa yang menunjuk yang bersangkutan dalam menandatangani dokumen pajak? karena toh mereka juga pengurus sesuai yang diamanatkan Undang-undang. Meninjau kembali PP No.80 Tahun 2007, yang menjadi landasan dikeluarkannya peraturan Menkeu tersebut, akan terasa janggal karena Pasal 31 yang diamanatkan adalah hak dan kewajiban konsultan pajak yang ditunjuk sebagai kuasa wajib pajak, bukan non-konsultan atau karyawan. Akhir kata, kalangan profesional pajak masih menunggu penjelasan atas Peraturan yang sangat "aneh" dan berat sebelah. Semoga fiskus, dalam hal ini jajaran atas dirjen pajak, harusnya mendapat pelajaran yang berharga dari peraturan yang memberatkan tersebut. # React

February 27 2008

17:48

Indonesian VAT Scope of VAT In Article 4 of the Indonesian VAT Law, VAT is the tax imposed on: 1. 2. 3. 4. 5. 6.

supply of Taxable Goods by a Taxable Person for VAT purposes within the Custom Area of Indonesia; importation of Taxable Goods; rendering of Taxable Service by a Taxable Person for VAT purposes in the Customs Area of Indonesia; utilization of intangible Taxable Goods obtained from outside the Customs Area of Indonesia within the Customs Area; utilization of Taxable Service obtained from outside the Customs Area of Indonesia within the Customs Area; or exportation of Taxable Goods by a Taxable Person for VAT purposes

Key Terms So, there are some terms in VAT we have to know like Taxable Goods, Taxable Service, Taxable Persons, Firm, Tax Invoice and Custome Are. These meaning of term are important to understand VAT Concept. Taxable Goods (or Barang Kena Pajak in Indonesian) are goods, which according to their nature and legal status are movable, or immovable, and intangible assets, which are subject to VAT. Taxable Services (or Jasa Kena Pajak in Indonesian) are any service activity under a contractual agreement or legal arrangement which makes available for use goods, facilities or rights, including services provided on order or request, for which the material is provided by the customer, which are subject to tax according to the VAT law. Taxable Person (or Pengusaha Kena Pajak in Indonesian) for VAT purposes is a firm which supplies Taxable Goods and or renders Taxable Service according to the VAT Law, excluding small firms with a turnover not exceeding a limit determined by the Minister of Finance Decree. However, small firms may choose to be confirmed as Taxable Person for VAT purposes. Firm (or Pengusaha in Indonesian) is an individual or an entity, which in the course of business or work, produced goods, imports goods, export goods, engages in trading activities, utilizes intangible goods obtained from outside the Customs Area, provides business service, or utilizes service obtained from outside the Customs Area. Customs Area (or Daerah Pabean in Indonesian) is the Territory of the Republic of Indonesia, which covers land, sea, and air as well as specific areas within the Exclusive Economic Zone and the Continental Shelf within which Law Number 10 Year 1995 on Customs apply. Tax Invoice (or Faktur Pajak in Indonesian)is proof of tax withheld by a Taxable Person for VAT purposes on supply of Taxable Goods or rendering of Taxable Services or by the Directorate General of Customs and Excise on the importation of Taxable Goods. Non Taxable Goods and Services There are some kinds of goods which are excluded as taxable goods in Art. 4A of Indonesian VAT Law. Their catagories are : 1. 2. 3. 4.

Products of mining and drilling, taken directly from the source; Daily necessities needed by public Food and beverages served in hotel, restaurant, and such other places; Money, gold, and valuable documents.

Some kinds of services are also excluded as taxable services. They are 1. healthcare; 2. social welfare; 3. postal delivery; 4. banking, insurance and financial leasing; 5. religion; 6. education; 7. culture and entertainment which has been imposed by entertainment tax; 8. broadcasting, not include advertising; 9. shipping and inland public transportation; 10. manpower; 11. rendering of services by the goverment in efforts to run the goverment in general. VAT Mecanism In general, taxable persons who supply taxable goods or render taxable service have to impose VAT to their buyer. The imposing VAT is done by witholding 10% VAT rate of taxbase. As proof of this VAT witholding, taxable persons have to make tax invoice. Because this tax invoice is made when they sell, the tax invoice is called output tax invoice. The VAT witheld then is called output tax. As taxable persons buy taxable goods or taxable services, they have to pay additional payment of VAT too which witheld by their supplier. This VAT then is called input tax. The witholding proof is called input tax invoice. In a month period, taxable persons must calculated how much they withold output tax and how much input tax they have. The output tax in a month is subtracted or credited by the input tax in a month too. If there is a positive result, they have to pay to government account. In contrary, if any negative result, they can ask restitution to government. # React

February 25 2008

18:06

Income Tax Income tax shall be imposed on any taxable person in respect of income during a taxable year. Thus, the imposing of income tax has to fulfill that there are tax person and tax object i.e the income. The imposing income tax is engaged in a certain period named taxable year. The taxable year is calendar year but if the taxpayer want, the taxable year can be accounting year also. The Income Tax Law regulates income tax imposition on Taxable Persons in relation to income received or accrued in a taxable year. Taxable Person will be subject to tax if that person receives or accrues income. A Taxable Person who derives income is called a Taxpayer under this law. A Taxpayer is taxed on the income received or accrued during a taxable year or a fraction of a taxable year, if the tax obligations commence or end in a taxable year. The term a taxable year under this law means a calendar year. However, a Taxpayer may use an accounting year which is different from the calendar year insofar as the accounting year has the period of 12 (twelve) months. Taxpayer Taxable person consist of resident and non resident tax person. The resident tax person consist of individual and entity. The non resident tax person are Permanent Establishment (PE) and Non PE. The resident taxpayer and PE have to fill the annual tax return. The individual resident taxpayer is an individual who resides in Indonesia or is present in Indonesia for more than 183 (one hundred and eighty-three) days within any 12 (twelve) month period, or an individual who in particular taxable year is present and intends to reside in Indonesia. The entity resident taxpayer is an entity established or domiciled in Indonesia. The term non resident taxpayer means : an individual who resides in Indonesia or is present in Indonesia for more than 183 (one hundred and eighty-three) days within any 12 (twelve) month period, or an individual who in particular taxable year is present and intends to reside in Indonesia an individual who does not reside in Indonesia or is present in Indonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) 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 permanent establishment One important difference between a resident taxpayer and a non-resident taxpayer is that a resident taxpayer is taxed on his/her income originating from Indonesia and/or from abroad, however a non-resident taxpayer is taxed on his/her income derived only from Indonesia. Therefore, any individual residing in Indonesia or any individual staying in Indonesia for more than 183 days within a period of 12 months, or any individual who, within a fiscal year, stays in Indonesia and intend to reside in Indonesia, is taxed on his/her worldwide income under any name and form whatsoever. Taxable Object The Tax Object shall be the income, namely any increase in economic benefit derived by a taxpayer, which may be used for consumption or increase the wealth of the taxpayer concerned, under any name and form whatsoever, including: Any remuneration or compensation in relation to work, services, or activities, derived from employment or independent profession, including: wages, salary, honoraria, doctor’s fees, actuarial fees, accountant’s fees, lawyer’s fees Any income or compensation from any business or activity Any income from capital including from movable and immovable assets, such as reward and gain from forgiveness of debt (“haircuts”), etc. Tax Rate The income tax is used to find how much yearly taxpayer income tax. Yearly income tax is tax rate x (taxable object - deductible expense - loss carry forward.) Tax rate for resident individual taxpayer : 5% (five percent) for Rp25,000,000.00 (twenty five million rupiahs) or less 10% (ten percent) for over Rp25,000,000.00 (twenty five million and one rupiahs) - Rp50,000,000.00 (fifty million rupiahs) 15% (fifteen percent) for pver Rp50,000,000.00 (fifty million and one rupiahs) - Rp100,000,000.00 (one hundred million rupiahs) 25% (twenty five percent) for over Rp100,000,000.00 (one hundred million and one rupiahs) – Rp200,000,000.00 (two hundred million rupiahs) 35% (thirty five percent) for over Rp200,000,000.00 (two hundred million rupiahs) Tax rate for resident corporate taxpayer and PE : 10% (ten percent) for Rp50,000,000.00 (fifty million rupiahs) or less. 15% (fifteen percent) for over Rp50,000,000.00 (fifty million and one rupiahs) – Rp100,000,000.00 (one hundred million rupiahs) 30% (thirty percent) for over Rp100,000,000.00 (one hundred million rupiahs)

# React

February 15 2008

03:51

Download Indonesian Tax Treaty Here are tax treaty files ind pdf between Indonesia and others country. Just click below. 1. United States of America 2. United Kingdom 3. Australia 4. Singapore 5. Japan 6. India # React

February 5 2008

03:40

UU KUP Baru dan SPT Tahunan Seperti yang kita ketahui bahwa Tanggal 17 Juli 2007, telah disahkan Undang-Undang Perpajakan tentang Ketentuan Umum dan Tata Cara Perpajakan. UU ini diberi nomor 28 Tahun 2007, merupakan Undang-Undang perubahan ketiga atas UU No. 6 Tahun 1983. Undang-Undang ini mulai berlaku sejak tanggal 1 Januari 2008, dan aplikasi peraturan adalah mulai Tahun 2008 yang dimulai dibulan Januari. Sehingga segala macam bentuk pencatatan dan pelaporan pajak tahun-tahun sebelumnya masih berpedoman pada UU KUP yang lama (UU No.16 Tahun 2000) Pelaporan Pajak menurut UU No.28, khususnya Wajib Pajak Badan akan dimundurkan 1 bulan yaitu menjadi paling lambat 4 bulan sejak akhir tahun Pajak (30 April) baru akan diberlakukan Tahun depan (2009) yang berarti Tahun ini, batas akhir pelaporan masih jatuh pada Bulan Maret 2008. Sanksi denda yang meningkat 10x (dari Rp 50.000,- menjadi Rp. 500.000,-) telah dikenakan pada Masa Pajak Januari untuk Jenis Pajak PPN dan Rp. 100.000,- Untuk Jenis Pajak Lainnya. Denda untuk SPT sebesar Rp. 1.000.000,- baru akan diberlakukan terhadap SPT Tahunan tahun yang akan datang. Jadi Jangan lupa.. tanggal akhir penyetoran Kuran Bayar SPT Tahunan Tahun Pajak 2007 tetap akan Jatuh Tempo di Tanggal 25 Maret 2008 dan Pelaporan terakhir pada hari senin, 31 Maret 2008. Selamat bekerja # React

02:55

Salam kenal Hai, Para pembaca dan blogger budiman. Blog ini saya buat sebagai sarana coretan iseng saya terutama mengenai Perpajakan di Indonesia. Semua komentar akan dimoderasi untuk menghindari spammer. Semua coretan merupakan pendapat dan pengalaman pribadi penulis dan rekan-rekan penulis (kecuali kutipan peraturan), boleh dicontek dan dikopi, dengan resiko ditanggung sendiri jika terjadi selisih presepsi terutama dengan fiskus. Setiap tulisan merupakan hak cipta penulis (Kecuali disebutkan sumbernya), dan dilarang keras mengkomersialkan tulisan tersebut. # React

February 4 2008

04:22

Download Indonesian Tax Law Here are three Indonesian tax law. You can download these laws by clicking the link below. Income Tax Law Value Added Tax General Tax Rules And Procedures Law # React

January 22 2008

03:35

Permanent Establishment Permanen Establishment (PE), in Indonesia Tax Law, is one kind of tax person and so one kind of taxpayer. The definition of PE, base on Article 2 Paragraph 5 Indonesian Tax Law, shall be an establishment used by an individual who does not reside or is present in Indonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) month period, or by an entity which is not established or domiciled in Indonesia in the form of, among others: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.

a place of management; a representative office; an office; an office; a factory; a workshop; a mining and extraction of natural resources, drilling used for mining exploration; a fishery, animal husbandry, farm, plantation or forestry; a construction, installation or assembly project; the furnishing of services through employees or other personnel, if conducted for more than 60 (sixty) days within 12 (twelve) month period; an individual or an entity acting as a dependent agent; an agent or employee of an insurance company that is not established or domiciled in Indonesia if it collects premiums or insures risk in Indonesia.

A permanent establishment contains the concept of the existence of place of business, namely facilities that may be in the form of lands and buildings, including machinery and equipment. The place of business is permanent in nature and used to carry out the business or to conduct the activities of an individual not residing or an entity not established and domiciled In Indonesia. The concept of permanent establishment also includes individuals or entities as agents the positions of which are not independent, acting for and on behalf of an individual or entity not residing or domiciled in Indonesia. An individual not residing or an entity not established and not domiciled in Indonesia can not be assumed to have a permanent establishment in Indonesia if the individual or the entity, in conducting his/its business or activities in Indonesia uses an agent, broker or intermediary who have independent status, provided that the agent, broker or intermediary in reality fully acts in the framework of carrying out his own business/activities. An insurance company established or domiciled outside Indonesia is deemed to have a permanent establishment in Indonesia, if it collects insurance premium in Indonesia or bears risk in Indonesia through employees, representatives or agents in Indonesia. Bearing risk in Indonesia shall not mean that the event causing the risk occurs in Indonesia. Due regard being had to the fact that the insured party shall reside, stay or domicile in Indonesia. Although PE is part of foreign (non resident) tax person but the engagement of PE’s right and obligation is same as resident tax payer’s. This means that PE must have taxpayer identity card (or NPWP) and PE has to fill tax return every month and every year as long as the PE is stull exist. Taxable Object Based on Article 5 Indonesian Income Tax Law, Taxable object of a PE consists of: 1. income from its businesses or activities and from its owned or controlled properties. A permanent establishment will be taxed on income from its business or activities and from its owned or controlled property. Accordingly, all income concerned is subject to tax in Indonesia 2. income of the head office from businesses or activities, sales of goods, or furnishing services in Indonesia which are similar to those undertaken by the permanent establishment in Indonesia. In accordance with this provision, income derived by a head office from business or activities, sale of goods or furnishing services which are similar to those undertaken by the permanent establishment is considered income of the permanent establishment because such business or activities fall within the scope of, and could be undertaken by, the permanent establishment. Example: Business or activities similar to those of a permanent establishment occurs where a foreign bank with a permanent establishment in Indonesia directly provides a loan to a company in Indonesia and not through its permanent establishment. Sale of goods similar to those sold by a permanent establishment occurs where an overseas head office having a permanent establishment in Indonesia directly sells products similar to those sold by its permanent establishment to Indonesian buyers. Furnishing services similar to those furnished by a permanent establishment occurs where a head office of an offshore consultant company directly provides consultancy services similar to those provided by the permanent establishment to clients in Indonesia. 3. income referred to in Article 26 received or accrued by the head office provided that the properties or activities giving rise to the aforesaid income is effectively connected with a permanent establishment. income referred to in Article 26 received or accrued by the head office is treated as income of a permanent establishment if the properties or activities giving rise to the aforesaid income is effectively connected with a permanent establishment. For example, "X" Inc. concludes a license agreement with PT "Y" for the use the trademark of -X- Inc. Upon the use of that right, "X" Inc. receives compensation in the form of royalties from PT "Y". In connection with this agreement, "X" Inc. also provides management services to PT "Y" through a permanent establishment in Indonesia in the course of marketing products of PT Y" bearing the trademark. In this case, the use of the "X" Inc. trademark by PT "Y" has an effective connection with the permanent establishment in Indonesia, consequently, X Inc.'s income in the form of royalties is treated as income to the permanent establishment. Expenses Expenses related to gross income referred to in paragraphs above may be deducted from the permanent establishment’s income. Administration expenses incurred by a head office to support the business or activities of a permanent establishment in Indonesia may be deducted from the income of the permanent establishment. The type and amount of expenses that may be deducted are stipulated by the Director General of Taxes. Basically a permanent establishment and its head office are considered as a single unit, therefore, payments made by the permanent establishment to its head office, such as royalties on the use of head office property, are considered as a flow of funds within one company. Therefore, under this provision, payments made by a permanent establishment to its head office, such as royalties, compensation for services and interest is not deductible from the income of the permanent establishment. Where, however, the head office and the permanent establishment are engaged in a banking business, payments in the form of interest loan may be charged as an expense. As a consequence of the foregoing, payments of a similar type received by a permanent establishment from its head office are not considered as taxable income, except for interest received by a permanent establishment from its head office related to a banking business. PE in Tax Treaty It is important to know that the meaning of PE is depend on the tax treaty between Indonesia and other country. The definition of PE may vary from one tax treaty to others. So, to learn about PE practice in Indonesia, we also must know about PE in tax treaty. If Indonesia has no tax treaty with some country, the income tax law PE definition should be used. # React

December 17 2007

18:22

Tax Assesment Letter Under the self assesment system in Indonesia, every Taxpayer shall be obliged to pay tax payable pursuant to the provisions of the tax laws without waiting for the issuance of notice of tax assessment. Principally, tax is payable when there is a taxable object, but for the purpose of tax administration, the time of tax payable is: 1. at any time, for Income Tax withheld by a third party; 2. at the end of a Taxable Period, for Employment Tax withheld by the employer, or by other party on a business activity, or by a Taxable Person for VAT Purposes on the withholding of Value Added Tax on Goods and Services and Sales Tax on Luxury Goods; 3. at the end of a Taxable Year, for Income Tax. The amount of tax payable, which has been withheld as well as which has to be paid by a Taxpayer himself by the Taxpayer, must be remitted to the State Treasury through a post office and or a state-owned bank or a local-owned bank or other places of payment stipulated by the Minister of Finance The amount of tax payable as stated in a Tax Return filed by a Taxpayer is the amount of tax payable pursuant to the provisions of tax laws. If the Director General of Taxes has a proof that the amount of tax payable according to the Tax Return is incorrect, the Director General of Taxes shall determine the correct amount of tax payable by issuing tax assesment letter. The issuance of tax assesment letter generally is based on the result of audit or other information. If the tax calculated and reported in the Tax Return is incorrect, for instance a deduction is overstated, the Director General of Taxes shall determine the amount of tax payable as it should be in accordance with the tax law. Underpayment Assesment Letter (SKPKB) Within ten years from the date a tax is payable, or from the end of a Taxable Period, a Fraction of a Taxable Year, or a Taxable Year, the Director General of Taxes may issue a Notice of Tax Underpayment Assessment in the following conditions: 1. based on the result of an audit or other information, a tax payable is unpaid or underpaid; 2. a Tax Return is not filed within the right period and after being warned in writing, the Tax Return is not filed within the time specified in the Letter of Reprimand; 3. based on the result of an audit of VAT and Sales Tax on Luxury Goods, it is found that a tax overpayment should not have been carried over or that the 0% (zero percent) rate should not have been applied; 4. the Taxpayer obligations of bookkeeping or in situation of tax audit have not been met, so that the amount of tax payable cannot be determined. The amount of tax underpaid in a Notice of Tax Underpayment Assessment referred to case of number (1) shall be increased by an administrative penalty of 2% (two percent) interest per month for a maximum of 24 (twenty four) months, calculated from the date a tax is payable or from the end of a Taxable Period, a Fraction of a Taxable Year, or a Taxable Year up to the issuance of the Notice of Tax Underpayment Assessment. The amount of tax underpaid in a Notice of Tax Underpayment Assessment referred to case (2), (3), and (4) shall be increased by an administrative penalty in the form of surcharge of: · 50% (fifty percent) of any Income Tax unpaid or underpaid in a Taxable Year; · 100% (one hundred percent) of any Income Tax which has not been withheld or is under-withheld, not collected or under-collected, not remitted or under-remitted, and withheld or collected but not remitted or under-remitted; · 100% (one hundred percent) of any VAT for Goods and Services and Sales Tax on Luxury Goods unpaid or underpaid. The amount of tax payable as shown in a Tax Return shall be final under the tax laws if, within ten years from the date the tax is payable or from the end of a Taxable Period, a Fraction of a Taxable Year, or a Taxable Year, no notice of tax assessment is issued. If the ten year period as stated in above paragraph has elapsed, a Notice of Tax Underpayment Assessment may still be issued, along with the imposition of an administrative penalty of 48% (forty eight percent) interest of the amount of tax unpaid or underpaid in the event that a Taxpayer, after the ten year period, is convicted of a tax crime under a definite court verdict. The Other Kinds of Tax Assesment Letter The other kind of tax assesment letter are : Additinal Tax Underpayment Assesment Letter (SKPKBT), Nil Tax Assesment Letter (SKPN) and Overpayment Tax Assesment Letter (SKPLB). These kind of tax assesment letter will be discussed in the next posting. # React

December 13 2007

03:23

Taxpayer's Right in Tax Return Extension of time to file the Annual Tax Return One of taxpayer rights is extension of time to file the annual tax return. This right is suitable for taxpayer who can’t finish the audit process during the first three month of its book year so that it must to file the annual tax return after the due date of tax return. The Director General of Taxation may, at the request of a taxpayer, extend the period for filing an annual tax return for a maximum period of 6 months The request shal be in writing and accompanied by a statement estimating the amount of tax due for 1 (one) tax year and proof of setlement of the tax due. The form which taxpayer should use is 1771 Y or 1770 Y (income tax) and 1721 Y for Article 21 Income Tax. Amendment of a Tax Return A taxpayer may on his own initiative amend a tax return that has been filed by submiting a writen statement within two years from end of a tax period, part of a tax year, or a tax year, provided the Director General of Taxation has not started an audit. Where the taxpayer amends the tax return himself resulting in an increase in the amount month of tax due, the taxpayer wil be subject to a penalty of 2% (two percent) interest per month on the amount of tax underpaid, calculated from the filing due date of the tax return up to the date of payment resulting from amendment of the tax return. If an audit has been done, but an investigation has not been conducted into wrong doing commited by a taxpayer, there shal be no investigation of the wrong doing of the taxpayer if the taxpayer on his own initiative discloses the erors and pays any tax underpaid along with a fine equal to twice the amount of tax underpaid. If the period for amending a tax return as prescribed in paragraph (1) has lapsed, provided the Director General of Taxation has not issued a tax assessment, a taxpayer may on his own initiative disclose in a separate report nay inaccuracy in the completion of a tax return already filed, which causes: i. the amount of tax payable to increase; or ii. the loses based on the tax payable to increase; or iii. the total assets to increase; or iv. the total equity to increase. Any tax underpayment arising from the disclosure of inaccuracies in completing a tax return as prescribed in article 8 paragraph (4) along with penalty of 50% of the amount of tax underpaid, shal be paid by a taxpayer before submission of the above report. Although the period alowed for amending a tax return as refered to in paragraph (1) has lapsed and as long as the Director General of Taxation has not initiated an audit, a taxpayer may amend the annual income tax return already filed in either of these situations: i. The taxpayer receives a Decisions Leter on an objection to a tax assessment of a previous year’s tax return and the amount of fiscal loss stated on the Decision Leter is diferent from the tax assessment; or i. The taxpayer receives a Decision Leter on an appeal to an objection to a tax assessment of a previous year’s tax return and the amount of fiscal loss stated on the Decision Leter is diferent from the amount stated on the Decision Leter on the objection. This amendment should be done within 3 months after the Decision Leter on the objection or appeal is received. (Article 8 Law No. 16 Year 2000) # React

December 12 2007

18:19

Income Tax Payment For Individual Taxpayer Based on self assesment system, taxpayer should calculate the tax due in accordance with the tax regulation. The calculation is done by taxpayer in tax form or SPT (Surat Pemberitahuan). The taxpayer has to pay the tax due to the state treasury via Post Ofice and/or a Bank or any other place of payment stipulated by the Minister of Finance. The tax payment should be done by tax slip or SSP (Surat Setoran Pajak). Payment of Article 25 Income Tax For Monthly Article 25 Income Tax Return, the monthly tax instalment payment is due no later then 15 days from the end of the month. If the 15th is a public holiday, Saturday or Sunday, the due date is the folowing day (Article 9-paragraph (1) Law No. 16 Year 2000). The amount of monthly instalment which should be paid by taxpayer shall be equal to the tax due according to the annual income tax return for the preceding year, deducted by income tax under Article 21, 22, 23, and 24; then divided by 12 (twelve) or the number of months for part of the tax year. For the months before the due date of the annual income tax return (January-February), the amount of monthly Article 25 income tax shal be equal to such amount paid in the last month (December) of the preceding tax year. For an individual taxpayer who is conducting a business or is an independent professional an has several places of business, the monthly Article 25 income tax payable in the curent tax year shal be 1 % (one percent) of the monthly gross turnover from each place of business (Section 3 of Circular Leter No.: SE-40/PJ.41/2000 dated 29 December 2000). For a new taxpayer who is conducting a business or is an independent professional, the monthly Article 25 income tax shal be equal to the income tax liability calculated using the normal tax rate on annualized net income, divided by 12 (twelve). The amount of that net income is previously deducted by the non-taxable income threshold amount (Article2 of Minister of Finance Decree No.: 522/KMK.04/2000 dated 14 December 2000). However, for a new taxpayer other than the above mentioned, the monthly Article 25 income tax shal be equal to the income tax liability calculated at 10% of annualized net income, divided by 12 (twelve). The amount of that net income is previously deducted by the non-taxable income threshold amount (Circular Leter Number SE-31/PJ.4/1995 dated June 21, 1995). Payment of Annual Individual Tax Return Article 29 Income Tax The tax underpayment based on the annual tax return should be paid by the 25th of the third month after the end of a tax year or part of a tax year, before the annual tax return is filed (Article 9-paragraph (2) Law No. 16 Year 2000). Payment of Tax Assessment Letter Additional payments required as a result of a Tax Colection Leter (STP), Tax Underpayment Assessment (SKPKB), Additional Tax Underpayment Assessment (SKPKBT), or Tax Corection Notice, Decision Leter on Objection or Appeal should be paid at the latest one month from the date of issuance (Article 9-paragraph (3) Law No. 16 Year 2000). Payment of Exit Tax An individual taxpayer who travels abroad has to pay exit tax at a counter located at each point of departure from Indonesia through land, sea, and air. The tax is paid at the counter by using an Exit Tax Form or paid at the post ofice or a bank authorized to receive tax payments on behalf of the Director General of Taxation by using tax payment slip (SSP). (Article 25paragraph (8) Law No. 17 Year 2000). # React

December 11 2007

18:27

Income Tax Return For Individual Taxpayer After registering and obtaining the NPWP, a taxpayer has to file the folowing tax returns: 1. Monthly Article 25 income tax return using tax payment slips (SSP) at the latest 20 days from the end of the month. An individual who is not conducting a business or who is not an independent professional is exempted from filing the monthly returns. 2. Annual individual tax return (Form 1770) at the latest 3 months from the end of a tax year. The form 1770 can be obtained from the tax ofice. (Article 3-paragraph (3) Law No. 16 Year 2000). Before completing the tax return, individual taxpayer should know this matter : 1. Every taxpayer has to complete the tax return in Bahasa Indonesia using Latin Leters, Arabic numerals, and Rupiah curency, then sign and file it at the tax ofice where the taxpayer is registered. (Article 3-paragraph (1) and (1) a Law No. 16 Year 2000). 2. A taxpayer has to complete and file a tax return corectly, thoroughly and clearly. The tax return has to be signed. (Article 4-paragraph (1) Law No. 16 Year 2000). 3. Where a tax return is completed and signed by a person other than the taxpayer, a power of atorney must be atached. (Article 4-paragraph (3) Law No. 16 Year 2000). 4. Completion of annual income tax return by taxpayers who have to maintain bookkeeping records must be accompanied by financial statements in the form of balance sheet and income statement as wel as other information required to calculate the amount of taxable income. (Article 4-paragraph (4) Law No. 16 Year 2000). 5. For filing of 2001 annual income tax return, a taxpayer has to atach a statement of assets and liabilities (MOF Decree No. 534/KMK.04/2000 dated December 22, 2000). 6. The filing of a tax return may be done by registered mail through the Post Ofice or by such other means as regulated by the decree of the Director General of Taxation. (Article 6paragraph (2) Law No. 16 Year 2000). # React

December 10 2007

22:24

General Ask Question About Indonesian Tax What kind of tax does the Director General of Taxes (DGT) administer? DGT administers income tax, Value Added tax, and Land and Building Tax. Who qualifies as a Taxpayers? Taxpayers are individual or corporation who has any tax obligation either income tax or Value Added tax.

REGISTRATION How do I get a Taxpayer Identification Number (TIN)? According to the decree of DGT, foreign investment corporation in field of chemical industries, non steel manufacturing industries, and other manufacturing industries that is categorized in the business groups of 35000, and 36000, and 39000 should generally register in KPP PMA Satu. The requirement s of registration are: Certification from Board of Investment (BKPM) Notary deed for establishment of the corportion Power of attorney if the application is signed by person who is not the authorized person in the company Soon after the requirements are fulfilled, KPP PMA Satu will issue a Taxpayers Identification Number. The number is valid for all taxes transaction including Income tax and Value add tax. New foreign investment corporation, however, may choose to register at the tax service office where the corporation is domiciled. Where do I have to register if I have several branches? Taxpayer, who has more than one place of business, branches, representatives which are located outside Jakarta, should register at each tax office which is responsible for each place of business for the purpose of withholding taxes and Value Added tax only. When do I have to have a TIN? Corporation and individuals that are liable to be taxed shall have TIN as an and identity for tax purposes. Single TIN will apply for both Income Tax and Withholding Tax. Is it possible to register via internet? In the near future, the DGT will launch E-register to make the registration process more convenient to you. Is there any action taken by DGT id a firm, which have any obligation in VAT does not register? The director General of Taxes may issue a Taxpayer Identification Number and or to confirm a firm as a Taxable Person for VAT purposes ex-officio in case a Taxpayer for VAT purposes does not fulfill the obligation to register. How long does the registration process take? The registration process will take about one working day. Is there any fee for that service? The registration process is free of charge. How do I pay my tax? The tax due can be paid by taking a payment slip (SSP) to a bank, or just asking your bank to pay with e-payment. What is MP3? MP3 is a tax payment-monitoring program, which enables banks or other payment points to connect directly with Directorate General of Budget and DGT on line. What is the benefit of MP3? MP3 is an alternative to make tax payment more convenient. This system enables taxpayer to pay tax by using various scheme that is commonly used in banking practice such as phone banking, cash management system, automated teller machine, and etc. MP3 gives more reliability for the taxpayer to ensure that the payment is remitted to government treasury. You are exempted from the obligation to report your installment payment of Article 25 of Income tax ( monthly corporate income tax prepayment) if you pay by using MP3 system. When do I have to file the annual corporate tax return? The corporate tax return should be filed not later than three months after end of a taxable year. For instance, if PT AAA has a taxable year of January – December, then the return should be filed not later than the end of March of the succeeding year. The taxable year may vary. It depends on the accounting period of a corporation chooses his taxable year, the corporation should continue to use that period unless the accounting period of the corporation is changed. Any changes of the taxable year is permitted if a corporation submit an application to change the period, and it will be audited by the tax office. Who should sign the tax return for a corporation? In case a taxpayer is an entity, the Tax Return must be signed by a member of the management or board of directors. In case a Tax Return is completed and signed by other than the taxpayer, a power of attorney must be attached. What should be attached to the annual tax return? The annual Income Tax Return of a Taxpayer who is obliged to maintain bookkeeping must be accompanied by financial statements in the form of balance sheet and income statement as well as other information required to calculate the amount of Taxable Income. What is the sanction if we fail a complete tax return? Incomplete tax return will not be received by the tax office. As a consequence, the taxpayer will be considered as not filing the return and it will be subject to penalty according to the law of General provisions and tax procedures. What is complete tax return? Tax return is considered as a complete return if the information listed in the form is all fulfilled, the attachment is complete, and the return is signed by the authorized person. How do I fulfill my tax return? Every Taxpayer shall be obliged to complete its Tax Return in Indonesia Language, Latin alphabet. Arabic numerals, and Rupiah currency, and to sign and file it to the district tax office where the taxpayer is registered. A Taxpayer which has obtained a permission from the Minister of Finance to use foreign language and non-Rupiah currency in its Tax Return, shall file its tax Return in the language and the currency other than Rupiah as permitted, as regulated by a decree of the Minister of Finance. How do I file the annual tax return? The tax return should be filed at the tax office with which the taxpayer is registered or sending it by certified delivery either through post office or courier service. If you file directly to the tax office, you will get a receipt of your filing. If you use a post office or courier service, the documentation received from that office may be used as a filing receipt. Failure to comply with the filing deadline will be subjected to an administrative sanction of Rp. 100,000. Can I ask for any extension to file the annual tax return? Timing to file the corporate tax return has a prescribed due date. However, a corporation may request an extension to file with following documents/condition: Letter of request; A temporary tax return (code Y); An interim financial statement; and Pay the estimated tax due based on the temporary tax return. The extension is given for a maximum of six months after the end of the period of filing. Is it possible to make any correction if an error (s) is found in my tax return? Taxpayer my amend a filed tax return voluntarily by submitting written statement, within two years from the end of a taxable period, provided that the Director General of Taxes has not commenced a tax audit. Is there any penalty for the increase of tax payable due to an amended tax return? In case a Taxpayer voluntarily amends a filed tax return which result in an increase of the tax payable, the Taxpayer shall be subject to an administrative penalty of 2% (two percent) interest per month on the underpaid tax, calculating from the original due date for filing the Tax Return up to the date of payment of the underpaid tax arising from the correction of the Tax Return. When do I have to pay the tax? The tax due based on an annual tax return should be paid not later than the 25th of month in which to file the tax return. For instance, if the taxable year is January – December, payment should be done not later than March 25 of the succeeding year. Due date for payment of monthly corporate income tax installment is 15 (fifteen) days from the end of a month. What is the penalty for late payment? If a payment or remittance of tax payable is made after the due date of the payment or remittance, an administrative penalty in the form of 2% (two percent) interest monthly, calculated from the due date of payment up to the date of payment where fraction of the month is treated as a1 (one) full month shall be imposed. What is the statute of limitation for tax matters? Within ten years from the date a tax is payable, or from the end of a Taxable Period, the Director General of Taxes may issue a Notice of Tax Underpayment Assessment in the following conditions: a. based on the result of a tax audit or other information, a tax payable is unpaid or underpaid; b. a tax return is not filed within certain period an after being warned in writing, the tax return is not filed within the time specified in the letter or reprimand; c. based on the result of a tax audit of VAT and Sales Tax on Luxury Goods, it is found that a tax overpayment should not have been carried over or that the 0% (zero percent) rate should not have been applied; d. the obligation to maintain bookkeeping have not been met, so that the amount of tax payable cannot be determined. Is there any penalty for notice of underpayment issued by tax office? The amount of tax underpaid in a Notice of Tax Underpayment Assessment shall be increased by an administrative penalty of 2% (two percent) interest per month for a maximum of 24 (twenty four) months, calculated from the date a tax is payable or from the end of a Taxable Period up to the issuance of the notice of tax underpayment assessment. The amount of tax underpaid in a Notice of Tax Underpayment Assessment above mentioned shall be increased by 50% or 100% under certain condition. # React

19:29

Tax payer Identification Number (NPWP) The Tax Identification Number (NPWP) is a number issued to taxpayers by the tax ofice to identify taxpayers and to assist them in fulfiling their tax obligations. (Article 1 - paragraph (1) Law No. 16 Year 2000). Taxpayer shal be obligated to register at the tax ofice in the district in which the taxpayer reside (Article 2-paragraph (1) Law No. 16 Year 2000) by submiting the folowing documents: 1. 2. 3. 4. 5. 6. 7.

Registration and change of data form Copyy of passport Copy of limited stay permit card (KITAS) Copy of work permit (for taxpayer who is an employee) Copy of tax identification number of the employer (for taxpayer who is an employee) Power of atorney (if his/her registration process is done by another party) Copy of business permit (for taxpayer who is conducting business or an independent professional)

An individual taxpayer who is an entrepreneur as mentioned in the Circular Leter of Director General of Taxation No.: SE-40/PJ.41/2000 is an individual who has several places of business activities. He/she is obligated to register in his/her place of business activities as folows: 1. A taxpayer who has several places of business activities in one operational area of the tax ofice must register each place of business in each related tax ofice. 2. A taxpayer who has several places of business activities located in the districts of several tax ofices must register each place of business in each related tax ofice. How if taxpayer does not want to register? The Director General of Taxation has the authority to issue an NPWP oficialy. (Article 2-paragraph (4) Law No. 16 Year 2000) If a taxpayer fails to register intentionaly resulting in loses to the state revenue, he/she shal be sentenced to imprisonment for period not exceeding 6 years and shal be subject to a fine for an amount not exceeding four times the tax unpaid/underpaid. (Article 39-paragraph (1) Law No. 16 Year 2000) A taxpayer may inform the tax ofice of any change in his data (such as change of address, change of employer, etc.) by filing the registration and change of data form at the tax ofice where the taxpayer is registered. What if the taxpayer is leaving Indonesia permanently or has applied for an Exit Permit Only to the Immigration Ofice? A taxpayer should state in writing that an Exit Permit Only (EPO) wil be forwarded to the tax ofice where he is registered, so that the tax ofice wil not issue a tax colection leter due to non filing or non payment of the monthly Article 25 income tax. The folowing are to be atached when submiting the deregistration form (now known as registration and change of data form): 1. 2. 3. 4. 5.

Exit Permit Only (EPO) Statement from the employer stating that a taxpayer’s contract in Indonesia has ended (for a taxpayer who is an employee) Cancelation of business permit leter (for a tax payer who is conducting business or is an independent professional) Power of atorney (if his/her deregistration process is handled by another party) Original copy of taxpayer identification number card # React

18:53

Individual Taxpayer. Indonesia income tax law has two kind of taxpayer : Individual taxpayer and Entity taxpayer. The difference in kind of taxpayer will lead to the diffrence in tax treatment such as tax rate, tax reporting, bookkeeping and so on. Individual taxpayer consits of resident tax payer and non resident taxpayer. Who are resident taxpayer? They are : 1. An individual residing in Indonesia or 2. An individual who is present in Indonesia for more than 183 days in any 12 month period, or 3. An individual who is present in Indonesia in a tax year with an intention to reside in Indonesia. Non-Resident taxpayer are : 1. An individual not residing in Indonesia or who is present in Indonesia for not more than 183 days in any 12 month period. 2. who is conducting a business or carying out activities through a fixed based in Indonesia . 3. who derives income from Indonesia other than from conducting business or carying out activities through a fixed based in Indonesia. A taxpayer is an individual or a body which, pursuant to the provisions in the tax law, is required to fulfil tax obligations, including tax colection or tax withholding of certain taxes. # React

02:58

Introduction There have been technological achievements, especialy in the fields of information and transportation, and improvements are continualy developing. Asa result, communication and interaction are made easier, expediting business agreements and decisions. Increased enthusiasm for globalization as wel as escalating interdependence between persons and nations provide a strong basis for growth and development of international transaction involving trade, service and investment. Consequently, each nation and country are susceptible to influencing and being influenced by interaction and communication. From the economic perspective, al forms of protection for the benefit of a country are eliminated until goods, services, and capital flow in and out a country without obstacles (borderless economy). Eficient global production processes with maximum output wil occur because global production resources are alocated eficiently to locations or countries which have comparative advantage. Global wealth can be atained as goods and services are purchased at relatively low prices. Indonesian manpower wil continue to be highly mobile across national boundaries, especialy in regions where there is cross border employment. For example, many Singaporeans in Batam but live in Singapore. Further, there are many Indonesians who work overseas due to posting or to provide domestic services. Increased international transactions in the service sector provide many benefits to Indonesia including growth in tax revenue. Foreigners in Indonesia can be categorized as residents or non-residents depending on the length of time they stay in Indonesia and their activities. As soon as an individual becomes a resident in Indonesia for tax purposes, he/she is obligated to register at the appropriate tax ofice. In practice, many expatriates are reluctant to register, giving the reason that they have one employer and that the tax on their employment income has been withheld in accordance with paragraph 6 of article 21 of 1983 Income Tax Law, once an individual becomes a resident taxpayer, he/she is subject to tax on worldwide income, that is, income from sources within and outside Indonesia. The issuance of amended income tax provisions in the year 2000, that is, Law Number 17 year 2000, is meant to make it clear that any individual who has become a resident should register at the appropriate local tax ofice. After a taxpayer is registered and has a Tax ID Number (NPWP), he/she has obligations and rights as regulated by the prevailing tax provisions, for example, the obligation to pay and report monthly returns (SPT Masa) whereapplicable and annual returns (SPT Tahunan). # React

October 6 2007

00:04

Tinjauan Pasal 2 ayat (3) huruf a UU No.17 Tahun 2000 Kriteria “ Niat” dalam Subjek Pajak Orang Pribadi (Tinjauan Pasal 2 ayat (3) huruf a UU No.17 Tahun 2000) Subjek Pajak merupakan subjek hukum yang oleh undang-undang pajak dikenakan kewajiban perpajakan. Dalam hukum pajak internasional, subjek pajak merupakan ”person” atau orang, yang dapat berupa orang pribadi dan dapat pula berupa bukan orang pribadi.Subjek pajak sesuai dengan UU No.17 Tahun 2000 terdiri dari orang pribadi;warisan yang belum terbagi sebagai satu kesatuan, menggantikan yang berhak; badan; dan bentuk usaha tetap. Yang dimaksud dengan subjek pajak dalam negeri sesuai Pasal 2 ayat (3) UU No.17 Tahun 2000 adalah orang pribadi yang bertempat tinggal di Indonesia atau orang pribadi yang berada di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas bulan), atau orang pribadi yang dalam suatu tahun pajak berada di Indonesia dan mempunyai niat untuk bertempat tinggal di Indonesia badan yang didirikan atau bertempat kedudukan di Indonesia warisan yang belum terbagi sebagai satu kesatuan, menggantikan yang berhak Tulisan ini hanya membahas masalah kriteria subjek pajak orang pribadi terutama pada masalah bagaimana membuktikan ”niat” orang pribadi untuk bertempat tinggal di Indonesia, apa ukuran niat itu?, dan apakah tidak lebih baik jika kriteria niat diganti dengan kriteria lain yang lebih pasti? Penjelasan Pasal 2 ayat (3) huruf a UU No.17 Tahun 2000 adalah Pada prinsipnya orang pribadi yang menjadi subjek pajak dalam negeri adalah orang pribadi yang bertempat tinggal atau berada di Indonesia. Termasuk dalam pengertian orang pribadi yang bertempat tinggal di Indonesia adalah mereka yang mempunyai niat untuk bertempat tinggal di Indonesia. Apakah seseorang mempunyai niat untuk bertempat tinggal di Indonesia ditimbang menurut keadaan Keberadaan orang pribadi di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari tidaklah berturut-turut, tetapi ditentukan oleh jumlah hari orang tersebut berada di Indonesia dalam jangka waktu 12 (dua belas) bulan sejak kedatangannya di Indonesia Sebagaimana telah disebutkan di atas bahwa Pasal 2 ayat (3) huruf a menimbulkan permasalahan bagaimana menentukan dan membuktikan seseorang mempunyai ”niat” untuk bertempat tinggal di Indonesia. Sepengetahuan penulis, belum ada aturan perpajakan di Indonesia yang mengatur kriteria ”niat” untuk menjadikan seseorang itu menjadi subjek pajak dalam negeri. Aturan yang sering digunakan untuk menentukan seseorang menjadi subjek pajak dalam negeri adalah keberadaan orang pribadi di Indonesia lebih dari 183 hari. Apabila jika kita lihat penjelasannya bahwa niat untuk bertempat tinggal di Indonesia ditimbang menurut keadaan. Penjelasan inipun memunculkan masalah baru, keadaan yang bagaimana?. Hal ini bisa menjadi peluang bagi pihak-pihak tertentu untuk memanfaatkan penjelasan pasal ini sebagai ”grey area”. Dari sisi orang pribadi yang ingin menjadi subjek pajak, kriteria ”niat” dapat menimbulkan ketidakpastian hukum, sebab bisa saja pihak pajak menetapkan bahwa orang tersebut mempunyai niat, tetapi orang pribadi tersebut juga bisa mengelak bahwa dia tidak punya niat untuk bertempat tinggal di Indonesia. Apalagi jika aturan atau ketentuan untuk menguji niat tersebut belum ada, hal tersebut dapat membuat Indonesia kehilangan potensi penerimaan pajak dari orang pribadi tersebut. Menurut penulis, sebaiknya kriteria niat dalam penentuan dapat tidaknya seseorang ditetapkan sebagai subjek pajak dalam negeri ditiadakan karena dapat menimbulkan ketidakpastian hukum dan diganti dengan kriteria lain yang lebih pasti. Atau malah aturannya disederhanakan. Untuk kriteria lain, Indonesia dapat mempelajari ketentuan negara lain Kriteria lain misalnya apabila seseorang pernah menjadi subyek pajak orang pribadi di Indonesia selama 3 tahun, maka jika di kemudian hari orang tersebut datang ke Indonesia lagi maka secara otomatis orang tersebut menjadi subyek pajak orang pribadi dalam negeri tanpa melihat berapa lama ia berada di Indonesia. Jadi, kesimpulannya menurut penulis, harus ada kriteria yang jelas untuk mengukur niat seseorang untuk bertempat tinggal di Indonesia, menentukan keadaan yang dapat menjelaskan niat tersebut. Dan jika dapat ditentukan, apakah tidak sebaiknya kriteria ”niat” untuk menjadi subjek pajak orang pribadi dalam negeri dihapus saja. Mohon tanggapan dan pencerahan dari teman-teman semua

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