Subject 1

General Income Tax

Presented By :

Nyoman Darmayasa

Bali State Polytechnic

2013

http://elearning.pnb.ac.id

www.nyomandarmayasa.com

Subjects

1. Based Rules of Income Tax

2. Taxable Person

3. Taxable Object

4. Tax Calculation (Bookkeeping and

Recording)

5. Deductable Expenses

6. Non Deductable Expenses

7. Tax Exemption

8. Tax Rate

9. 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. UU No. 7 Year 1983

2. UU No. 7 Year 1991

3. UU No. 10 Year 1994

4. UU No. 17 Year 2000

5. UU No. 36 Year 2008

Spelling :

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 onWorld Wide

Income

Originating from

sources in Indonesia

Taxable

Based

Net income with

a general rate

Gross income with an

appropriate rate

Tax Rate Article 17

• Article 26 (un

available tax treaty)

• Tax Treaty

Annual Tax

Return

Obliged to submit

an Annual Tax

Return

Fulfilled through

withholding tax (Not

obliged submit an

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

BookkeepingEntity Taxpayers in Indonesia shall be obliged

to maintain bookkeeping

Article 28 (2), General Provisions Law

RecordingCalculate 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 Expenses

Article 9 (1) e PMK 83/PMK.03/2009

DepreciationArticle 11 (1) Straight line (2) Declining balance method (other than building)

Amortization Article 11 A

Tax RateArticle 17 (1a) Personal Taxpayer (2a) An entity

Depreciation in Article 11 (6)

Group of Tangible Assets Useful Life Rate of Depreciation under

Non Building Class: Paragraph (1) Paragraph (2)

Group 1 4 Years 25 % 50 %

Group 28 Years 12,5 % 25 %

Group 3 16 Years 6.25 % 12.5 %

Group 4 20 Years 5 % 10 %

Building Class:

Permanent 20 Years 5 %

Non Permanent 10 Years 10 %

Amortization in Article 11 A (2)

Group of Intangible Assets

Useful Life Rate of Amortization under

Straight Line Method

Declining Balance Method

Group 1 4 Years 25 % 50 %

Group 2 8 Years 12,5 % 25 %

Group 3 16 Years 6.25 % 12.5 %

Group 4 20 Years 5 % 10 %

Tax Rate Article 17 (1a, 2a, & 2b)

Taxable income brackets Tax Rate

Article 17 (1a) – Personal Tax Payer

Rp50.000.000,00 or less 5 %

Over Rp50.000.000,00 – Rp250.000.000,00 15 %

Over Rp250.000.000,00 – Rp500.000.000,00 25 %

Over Rp500.000.000,00 30 %

Article 17 (2a & 2b): An Entity

Flat Rate, article 17 (2a) 25 %

Resident Tax Payers : Jo Article 31E Discount rate 50 %

Listing entity (40 % listing ), article 17 (2b) 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. Explain based law of income tax?

2. Explain of tax persons?

3. Explain taxable income?

4. Explain Deductable Expenses?

5. 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 Undang-

Undang 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

Registered Tax Consultantwww.nyomandarmayasa.com

Our open-mindedness and modesty will

grant us more friends and relatives so

that we are able to gain more

knowledge.

This will be the supporting power to

develop our potential to reach success

Andrie Wongso (18 Wisdom & Success), classical motivation

stories 3