INCOME TAX ACT 25 (Installment Payment for Indonesian) Adi Cahyono Diah ayu P Mey yuana afifah Nanda Primidya Primus Adrianus Syauqi Kesya Anwar Zakky

INCOME TAX ACT 25(Installment Payment for Indonesian)

Adi CahyonoDiah ayu P

Mey yuana afifahNanda PrimidyaPrimus Adrianus

Syauqi Kesya AnwarZakky Zamrudi

INCOME TAX PASAL 25

IS PPh (INCOME TAX) INSTALLMENT THAT MUST BE

PAID BY TAXPAYERS ITSELF FOR EVERY MONTH OF THE

CURRENT TAX YEAR.

THE INSTALLMENT CAN BE TAX CREDIT AGAINST THE TAX PAYABLE ON TOTAL INCOME OF THE TAXPAYER AT THE END OF THE TAX YEAR

CALCULATE MONTHLY INSTALLMENT Calculation income tax installment Pasal 25 Ayat(1) for

individual taxpayers.

PPh based on annual SPT of PPh last year xxxLess/Tax Credit:

PPh Pasal 21 xxxPPh Pasal 22 xxxPPh Pasal 23 xxxPPh Pasal 24 xxx

Total Tax Credit (xxx)Basis for calculating installment xxx Installments PPh Pasal 25 = basis for calculating installment / 12 or number of months in the tax year parts

Calculation income tax installment Pasal 25 Ayat(1) for corporate taxpayer.

PPh based on annual SPT of PPh last year xxxLess/Tax Credit:

PPh Pasal 22 xxxPPh Pasal 23 xxxPPh Pasal 24 xxx

Total Tax Credit (xxx)Basis for calculating installment xxx

Installments PPh Pasal 25 = basis for calculating installment / 12 (or amount of months in the tax year parts)

CALCULATE PPh (INCOME TAX) INSTALLMENTS FOR THE MONTHS BEFORE THE DEADLINE FOR SUBMISSION OF

SPT TAHUNAN (ANNUAL TAX RETURN) PPh

Amount of tax installment before

letter of notification has been issued

Amount of tax installment last

month in tax year ago=

CALCULATE PPh INSTALLMENTS PASAL 25 IF IN THE CURRENT YEAR ISSUED SURAT KETETAPAN

PAJAK FOR TAX YEAR AGO

If in current year issued tax assessment letter to last tax year, amount of tax installment recalculated based on the

tax assessment letter

Changes in the amount of tax installment apply start from next month after month issuance the tax assessment letter

PPH 25 in Special Matter

1. Assessable entitled for loss compensation

2. Assessable have irregular earnings

3. The past annual tax notice (SPT) submitted after due date

4. Assessable receive additional period for submit the SPT

5. Assessable able to correcting their income tax SPT

6. the assessable businesses or working activities are changes


• Monthly installments for the months before the submission deadline, is taxed as many as the latest month of previous years

• Then substituted with the new tax decree (SKP)

• If the remaining losses is exceed of the 5th years, the loss are no longer compensated

1. Assessable entitled for loss compensation

PPH 25 in Special Matter1. Assessable entitled for loss compensation

revenue of 2012 120,000,000 the residual loss from 2011 (30,000,000)

90,000,000

income tax bases for pph 25 90,000,000 tax debt 25%

22,500,000

1/12 x 22,500,000 1,875,000

revenue of 2012 120,000,000 the residual loss from 2007 (30,000,000)

90,000,000

income tax bases for pph 25 120,000,000 tax debt 25%

30,000,000

1/12 x 30,000,000 2,500,000


• The amount of installment payment is the same after deducted by act 21, 22, 23, and 24

• The tax bases is the net income deducted by the

2. Assessable has irregular earnings

PPH 25 in Special Matter2. Assessable has irregular earnings

total gross circulation 148,000,000,000148,000,000

72,000,000act 22 2,900,000

net income (teratur) 148,000,000act 36(4,800,000,000 ÷ 14,800,800) x 148.000,000 -48,000,000

100,000,000tax debt:50% x 25% x 48,000,000 6,000,00025% x 100,000,000 25,000,000

31,000,000

act 22 -2,900,00028,100,000

installment payment at 2012 :1/12 x 28,100,000 2,341,667


a. The installment payment for first 3 month is, as many as the latest previous year.b. After 3 month is recalculated by several special term as follow:

3. The past annual tax notice (SPT) submitted after due date

• The amount of income tax debt, are after deducted by act 21, 22, 23, and 24• If the SKP has been issued the, amount are changed and applied after the

SKP issued• If there is a compensation, the amount is the same with previous amount of

tax debt (after deducted by the loss compensation)• If there’s irregular income, the amount is the same with previous amount of

tax debt (regular income only after deducted by act 22, 23, 24)

All of these 4 condition were divided by 12 months

PPH 25 in Special Matter3. The past annual tax notice (SPT) submitted after due date

tax debt 150,000,000act 22, 23, and 24 for 2011 42,500,000act 25 for December 2011 8,000,000

• installment for January - March 2012 8,000,000/month (as many as December 2011)• installment for April - May 2012 8,000,000/ month (as many as December 2011)

installment for April - May 20128,000,000/ month (as many as december 2011)

recalculation after SPT has Submitted at May 2012tax debt 150,000,000

total credit allowed(act 22, 23, and 24) -42,500,000tax bases 107,500,000

mothly installment for April - December1/12 x 107,500,000 8,958,333

Submitted May 2012

PPH 25 in Special Matter4. Assessable receive additional period for submit the SPT

For months starting annual tax return deadline until the month before the submission of the annual tax return, the amount of income tax installments equal to the magnitude of Article 25 Income Tax Article 25, which is calculated based on the annual tax return while the taxpayer submitted the application for license renewal


For months after the taxpayer submit Annual Income Tax, Income Tax Article 25 of the installment amount

recalculated based on the annual tax return and applies retroactively from Buln annual tax return deadline.



PPH 25 in Special Matter5. Assessable able to correcting their income tax SPT

If in the current year itself correct Taxpayer Annual Income Tax last tax

year, the amount of Income Tax Article 25 is calculated based on annual tax

return income tax return. Retroactive rectification and starting in the tax

return deadline. Calculating amount of installment income tax return based on Article 25 keep watching the SPT

correction loss compensation provisions and conditions of irregular





Is caused by work change of work performance and there will affect to the higher and lower income and PPH. So the owner can propose a letter using this procedure:

Write a proposal to tax office

The calculation of new Tax debt must be attached

If the confirmation are not received by assessable at most 1 month, it

means the proposal accepted



For the new tax: Bank, BUMN, BUMD, tax for entering obligation and the other taxes are based on the act which make the monetary period report. Tax acts for certain individual entrepreneur with the highest 0, 75%.

Pph act 25 for the new assessable (private & institution) which is gain their first revenue in current tax year. Installment of PPh act. 25 a month are calculated a years from net income.

If the assessable held an accounting and from then on can calculated the amount of net income per month

If from assessable calculation the net income are unknown, the tax base are at the gross circulation.





Taxpayer Bank and Leasing With The Option

The installment of income tax article 25 for the taxpayer and the bank lease option rights is income tax is calculated based on the application of the general rate of profit or tax loss last quarterly financial statement net annualized article 24 of the Income Tax paid or payable in foreign country, divided by 12.







PPh Article 25, BUMN and BUMD

The installment of income tax article 25 for Taxpayer enterprises and enterprises with a name and in any form, except Taxpayer bank and lease with option rights is equal to the income tax is calculated by applying the general rate of profit or loss according to RKAP fiscal tax year concerned has ratified the AGM, reduced by cutting and collection of Income Tax Article 22 and Article 23 and Article 24 of Income Tax.



Taxpayers Listed, and other taxpayer under the provisions of the legislation should make periodic financial reports

The amount of income tax installments for taxpayers article 25 went public and other taxpayers are required to make under the terms of periodic financial statements, amounted to income tax lawyer, calculated based on the application of the general rate of income tax losses in the financial statements an annualized basis last reduced by cutting and collection of income tax article 22 & 23 and 24 who paid payable in foreign countries for the past fiscal year, divided by 12.



PPh pasal 25 bagi wajib pajak orang pribadi pengusaha tertentu

individual taxpayer's particular entrepreneur is an individual taxpayer who carries on business in ibdang trade has more than one place of business or place of business has different domicile address

DEPOSTING AND REPORTING OF PPH PASAL 25

1. PPH pasal 25 should be paid at least no longer than 15 month of calender when the time of tax finished

2. the tax receiver asked to submit the SPT at least 20 days when tax finished3. for those of the tax receiver of the entrepeneur. There are many policies that

existing followed as :

• if the tax receiver owned some of office nearby with tax office. They should registered their ow office into the tax services office that involved respectively.

• the tax receiver that owned more than one office inside the tax office area, they should registered their office in every inside the tax services office in every location where the both offices located

• Annual SPT PPh should be delivered to the tax office that located inside the tax receiver domicile which is limited just like the second point that mentioned before

PPH PASAL 25 FOR THE TAX RECEIVER TRAVELLING OUTSIDE OF COUNTRY

• The local individual tax receiver that doesn’t have the NPWP and reached the age of 21 years old that travelled to the other countries should pay the tax.

• the amount of FLN (fiskal luar negeri) that should be paid by the individual tax receiver are:

1. Rp2.500.000 (two million five hundred thousand rupiah) for every

individuals that used the aeroplane for travelling outside of the individual’s country.

2. Rp.1.000.000 (one million rupiah) for every individuals that travelling

outside of the country with ship, etc

THE EXCEPTIONAL OF NPWP PAYMENT FOR THE TAX RECEIVER WHOM WILL TRAVEL AROUND OUTSIDE OF COUNTRY

1. The stranger whom live for 183 days during 12 month or doesn’t live in indonesia, showing his/her visa

2. The diplomatic officials and the consulate or the foreigner officials. Including their fammilies

3. The delegation of international organization whom they are not included of the PPH subject

4. The indonesian citizens whom stay outside of indonesia permanently. which have the legitimate document as the citizen of the related countries

5. Jemaah haji which organized by the authorized party, just only showing the list of jamaah haji name that lead by the leader of the jemaah and BPIH.

6. The individual that travelling across country via the border of R.I territory

THE EXCEPTIONAL OF NPWP PAYMENT FOR THE TAX RECEIVER WHOM WILL TRAVEL AROUND OUTSIDE OF COUNTRY

7. The worker of indonesian citizen (WNI) or known as TKI. With only showing their KTKLN8. The foreigner students that stay inside indonesia in order to study with recommenation

from universities and don’t received the earning from indonesia9. The foreigner whom stays in indonesia and doesn’t received the earning from indonesia

that commited: the foreigner labours that work in island of batam, bintan and karimun. As long they cuted the PPH by the work distributor

10. The disabillity people or the sick people which they will have a treatment outside indonesia that supported by social organization including one accompanion.

11. The member of art mission, cultural mission, atlhletic mission or religious mission that representate the indonesian republic for international world. by submitting the certificate of approvement from the related minister

1. observation in science and culture under the coordination of goverment institute

2. an assignment as the member of religious mission and humanitarian mission under the coordination of involved institute

THE PROCEDURES OF EXCEPTIONAL OF FLN PAYMENT FOR INDIVIDUAL TAX RECEIVER WHOM THEY WILL TRAVEL ACROSS COUNTRY

• The excpetions of FLN payment duty by one individual whom will travel across the country done by the procedures below:1. For the tax receiver that came from domestic country up to 21 years old

or more, given by checking of NPWP by UPFLN at least 3 days before the departure.

2. For the tax receiver that doesn’t owned NPWP (wife/husband, family member in lineage) given by validating of NPWP checking which given the total guarantee by UPFLN.

3. For expection number 1 until 7, given directly by UPFLN from tax directorate that works in airport or harbor. Including the domestic tax receiver individual which is under 21 years old

4. For expection number 7 until 13, given by the publishing of SKBFLN by UPFLN from tax directorate that assigned in airport or harbor. Or supporrted by KPP that commited the FLN procedures or another place that settled by tax director

Documents

INCOME TAX ACT 25 (Installment Payment for Indonesian) Adi Cahyono Diah ayu P Mey yuana afifah Nanda Primidya Primus Adrianus Syauqi Kesya Anwar Zakky