Subject 1 General Income Tax
Subject 1
General Income Tax
Presented By :
Nyoman Darmayasa
Bali State Polytechnic
2013
http://elearning.pnb.ac.id
www.nyomandarmayasa.com
Subjects
1.
2.
3.
4.
5.
6.
7.
8.
9.
Based Rules of Income Tax
Taxable Person
Taxable Object
Tax Calculation (Bookkeeping and
Recording)
Deductable Expenses
Non Deductable Expenses
Tax Exemption
Tax Rate
Taxable Income
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
Based Rules of Income Tax
Based Rules of Income Tax
1.
2.
3.
4.
5.
UU No. 7 Year 1983
UU No. 7 Year 1991
UU No. 10 Year 1994
UU No. 17 Year 2000
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
Tax Person
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
obliged having tax identification number
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
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
permanent establishment
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
Article 17
• Article 26 (un
available tax treaty)
• Tax Treaty
Tax Rate
Fulfilled through
Obliged to submit
Annual Tax
withholding tax (Not
an Annual Tax
Return
obliged submit an
Return
annual tax return)
Taxable Object
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
wealth of the Taxpayer
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)
Non taxable income
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
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
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
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
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
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
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
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
kepada Wajib Pajak tertentu
Tax Calculation
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
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
Deemed Profit : Kep DJP No. 536/PJ/2000
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
Article 9 (1) e PMK 83/PMK.03/2009
Expenses
Article 11
Depreciation
(1) Straight line
(2) Declining balance method (other than building)
Amortization
Article 11 A
Tax Rate
Article 17
(1a) Personal Taxpayer
(2a) An entity
Depreciation in Article 11 (6)
Group of Tangible Assets
Useful Life
Non Building Class:
Group 1
Rate of Depreciation under
Paragraph (1)
Paragraph (2)
4 Years
25 %
50 %
8 Years
12,5 %
25 %
Group 3
16 Years
6.25 %
12.5 %
Group 4
20 Years
5%
10 %
Permanent
20 Years
5%
Non Permanent
10 Years
10 %
Group 2
Building Class:
Amortization in Article 11 A (2)
Group of
Intangible Assets
Useful Life
Rate of Amortization under
Group 1
Group 2
4 Years
25 %
Declining
Balance
Method
50 %
8 Years
12,5 %
25 %
Group 3
16 Years
6.25 %
12.5 %
Group 4
20 Years
5%
10 %
Straight Line
Method
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)
Resident Tax Payers : Jo Article 31E
Listing entity (40 % listing ), article 17 (2b)
25 %
Discount rate 50 %
20 %
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
establishments are entitled to claim the
following deductions from their gross
income
Questions
1.
2.
3.
4.
5.
Explain based law of income tax?
Explain of tax persons?
Explain taxable income?
Explain Deductable Expenses?
Explain Non Deductable
Expenses?
6. Explain briefly how to determine
taxable income!
References
• IKPI, 2012, Kumpulan Soal & Jawab
Ujian Sertifikasi Konsultan Pajak "A, B,
& C", PT Cipta Bina Parama, Jakarta
• IKPI, 2011, Rangkuman UndangUndang Perpajakan, PT Cipta Bina
Parama, Jakarta
• Mardiasmo, 2011 , Perpajakan , Edisi
Revisi, Andi Yogyakarta
• Taf Consulting, 2008, Executive Tax
Program Pendidikan Pajak Terapan
Komprehensif Brevet A-B-C, PT. Taf
Consulting, Jakarta
Thank You
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
Andrie Wongso (18 Wisdom & Success), classical motivation
stories 3
Registered Tax Consultant
www.nyomandarmayasa.com
General Income Tax
Presented By :
Nyoman Darmayasa
Bali State Polytechnic
2013
http://elearning.pnb.ac.id
www.nyomandarmayasa.com
Subjects
1.
2.
3.
4.
5.
6.
7.
8.
9.
Based Rules of Income Tax
Taxable Person
Taxable Object
Tax Calculation (Bookkeeping and
Recording)
Deductable Expenses
Non Deductable Expenses
Tax Exemption
Tax Rate
Taxable Income
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
Based Rules of Income Tax
Based Rules of Income Tax
1.
2.
3.
4.
5.
UU No. 7 Year 1983
UU No. 7 Year 1991
UU No. 10 Year 1994
UU No. 17 Year 2000
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
Tax Person
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
obliged having tax identification number
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
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
permanent establishment
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
Article 17
• Article 26 (un
available tax treaty)
• Tax Treaty
Tax Rate
Fulfilled through
Obliged to submit
Annual Tax
withholding tax (Not
an Annual Tax
Return
obliged submit an
Return
annual tax return)
Taxable Object
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
wealth of the Taxpayer
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)
Non taxable income
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
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
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
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
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
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
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
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
kepada Wajib Pajak tertentu
Tax Calculation
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
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
Deemed Profit : Kep DJP No. 536/PJ/2000
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
Article 9 (1) e PMK 83/PMK.03/2009
Expenses
Article 11
Depreciation
(1) Straight line
(2) Declining balance method (other than building)
Amortization
Article 11 A
Tax Rate
Article 17
(1a) Personal Taxpayer
(2a) An entity
Depreciation in Article 11 (6)
Group of Tangible Assets
Useful Life
Non Building Class:
Group 1
Rate of Depreciation under
Paragraph (1)
Paragraph (2)
4 Years
25 %
50 %
8 Years
12,5 %
25 %
Group 3
16 Years
6.25 %
12.5 %
Group 4
20 Years
5%
10 %
Permanent
20 Years
5%
Non Permanent
10 Years
10 %
Group 2
Building Class:
Amortization in Article 11 A (2)
Group of
Intangible Assets
Useful Life
Rate of Amortization under
Group 1
Group 2
4 Years
25 %
Declining
Balance
Method
50 %
8 Years
12,5 %
25 %
Group 3
16 Years
6.25 %
12.5 %
Group 4
20 Years
5%
10 %
Straight Line
Method
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)
Resident Tax Payers : Jo Article 31E
Listing entity (40 % listing ), article 17 (2b)
25 %
Discount rate 50 %
20 %
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
establishments are entitled to claim the
following deductions from their gross
income
Questions
1.
2.
3.
4.
5.
Explain based law of income tax?
Explain of tax persons?
Explain taxable income?
Explain Deductable Expenses?
Explain Non Deductable
Expenses?
6. Explain briefly how to determine
taxable income!
References
• IKPI, 2012, Kumpulan Soal & Jawab
Ujian Sertifikasi Konsultan Pajak "A, B,
& C", PT Cipta Bina Parama, Jakarta
• IKPI, 2011, Rangkuman UndangUndang Perpajakan, PT Cipta Bina
Parama, Jakarta
• Mardiasmo, 2011 , Perpajakan , Edisi
Revisi, Andi Yogyakarta
• Taf Consulting, 2008, Executive Tax
Program Pendidikan Pajak Terapan
Komprehensif Brevet A-B-C, PT. Taf
Consulting, Jakarta
Thank You
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
Andrie Wongso (18 Wisdom & Success), classical motivation
stories 3
Registered Tax Consultant
www.nyomandarmayasa.com