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E. MONTHLY INSTALLMENT OF INCOME TAX ARTICLE 25 FOR THE SUBSEQUENT YEAR
Calculation of monthly Income Tax of Article 25 for current year for all Taxpayers is based on income which is not subject to Finalized Tax
Item 14. a. Income that shall be the basis for installment calculation, for:
Taxpayers in general, is based on regular income reported on the previous Annual Income Tax
Return;
Banks and Financial Lease Companies, is based on net income reported on the last quarterly income statement that has been annualized and deducted by Income Tax Article 24 previous year
paid or due in overseas, then divide into 12 twelve.
State Owned EnterprisesLocal Government Owned Enterprises, is based on income projection on RKAP for current year that has been approved by RUPS and has been adjusted in accordance
with Income Tax Law. In case where the RKAP has not been approved by RUPS, income projection based on the previous year RKAP that has been adjusted in accordance with Income
Tax Law shall be used.
Listed company and other Taxpayer that based on the rule has to create Periodic Income
Statement ; is based on net loss income reported on the last periodic income statement that has been annualized and deducted by Income Tax Article 22, Art 23 and 24 previous year paid or due
in overseas, then divided into 12 twelve.
See: Minister of Finance Regulation Number 255PMK.032008 as amended by Minister of Financial Regulation Number 208PMK.032009
b. LOSS CARRIED FORWARD
Fill with Calculation of Loss Carried Forward, amount in Current Year column From Special Attachment 2A 2B
c. TAXABLE INCOME
Fill with the amount of point 14a deducted by the amount of point 14b
d. TAX DUE
Fill with Taxable Income point 14c times tax rates specified in Article 17 Part B number 4
e. PREVIOUS YEAR’S AMOUNT OF TAX CREDIT ON INCOME WITHIN THE MEANING OF POINT 14a THAT HAS BEEN WITHHELD BY OTHER PARTY
Fill with the previous year’s amount of tax credit on income within the meaning of point 14a that has been withheld by other party Income Tax Article 22, 23 and 24
f. TAX SHOULD BE PAID AFTER WITHHOLDINGS 14d – 14e
Fill with the amount of point 14d deducted by the amount of point 14e
g. Income Tax Article 25
Installment of Income Tax Article 25 112 x line f, for:
Taxpayers in general, take effect since the fourth month of the current year;
State Owned EnterprisesLocal Government Owned Enterprises, take effect since the first month of the current year;
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Banks and financial lease company take effect for the first three month in the current year, and for the next period, shall be calculated again every three months using the same method.
Listed company and other Taxpayer that based on the rule has to create Periodic Income
Statement, Income Tax Article 25 applied to months before Periodic Income Statement submitted, and after that, recalculated each report periodic with the same way.
F. FINALIZED INCOME TAX AND NON TAXABLE INCOME Item 15
a - FINALIZED INCOME TAX
Fill with the amount of income tax payable on income that is subject to Finalized Income Tax taken from Form 1771-IV and 1771-IV Total Part A amount in Column 5 JBA
b. NON TAXABLE INCOME
Fill with the amount of gross income which is not tax object taken from Form 1771-IV and 1771-IV Total part B amount in Column 3 JBB.
G. STATEMENT OF RELATED PARTIES TRANSACTION Item 16
Put “X” in one of the boxes available which is on number 16 point a or b. Taxpayer is obligated to fill, to sign and to attach special attachment 3A, 3A-1 and 3A-2, or 3B, 3B-1 and 3B-2 if there are special
transaction andor transaction with parties which is the resident of tax haven country.
Related Parties among Taxpayer could happen because of dependency or bond among each other which are caused by:
a. Ownership or Capital Share Related Parties is perceived exist if there is an ownership relationship with the capital share of
twenty five percent 25 or more , directly or indirectly b. The masterycontrol through management or the use of technology.
Related Parties among Taxpayers could also be created because of the masterycontrol through management or the use of technology, even though there is no relation of ownership.
Related Parties is perceived exist if one or more companies are under the same control. As well as the relation among some companies in that same control.
The criteria of tax haven country is as follow: a. Country which imposes low tax rates or not imposes tax income: or.
b. Country which applies bank secrecy policy and does not conduct information exchange
Country which imposes low rate is a country that charges tax rate of income less than 50 of corporate tax rate in Indonesia. for 2009 less than 14 and for 2010 less than
12,5 .
Country which applies bank secrecy policy and do not conduct the information exchange
is country or juridiction that based on its current law prohibits to render of customer information, including for the purpose of tax related information. Regulation concerning
further tax haven country will be regulated in Minister of Finance.
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H. ATTACHMENTS
a. Third copy of Tax Payment Receipt of Tax Settlement :
Must be enclosed by all Taxpayers, except if there is no final payment nil. In case the Taxpayer pays the tax using e-payment system, please attach a valid tax
payment receipt as a replacement for the third copy of Tax Payment Receipt;
b. Financial Statements Compulsory For all Taxpayer
Must be enclosed by all Taxpayers without exception. In case the book of accountfinancial statements have been audited by a public accountant, please attach
the audited financial statements. For Taxpayers having subsidiaries in Indonesia or overseas, and or having branches in foreign countries either in the form of Permanent
Establishment or not, Consolidated Financial Statements and Taxpayer’s Financial Statement shall be enclosed separately;
c. Transcript of Elements Citation of Financial Statement Must be enclosed by all Taxpayer in accordance with Special Attachment Form- 8A-1
8A-2 8A-3 8A-4 8A-5 8A-6 8A-7 8A-8 8B-1 8B-2 8B-3 8B-4 81B-5 8B-6 8B-7 8B-8.
d. Depreciation and Amortization Tables
Must be enclosed by all Taxpayers following the format of Special Attachments 1A1B, except where the Taxpayer does not have and use tangible assets and or
intangible assetsother expenditures that must be capitalized through depreciationamortization;
e. Loss Carried Forward Table
