PPh Orang Pribadi (Update 2023) - 1. Subjek Pajak

Summary

In this video, the speaker announces the launch of a free, online tax training program focused on practical tax knowledge. The first topic covered is Personal Income Tax (PPh) for individuals in Indonesia, explaining the concept of domestic and foreign tax subjects. Key distinctions between residents and non-residents for tax purposes are outlined, including criteria such as nationality, duration of stay, and intent to reside. Additionally, the speaker discusses updates from recent laws, such as the Omnibus Law, and provides insights into how foreign nationals working in Indonesia for over 183 days may be taxed. Viewers are encouraged to subscribe and follow for further updates.

Takeaways

• 😀 The speaker is planning to launch a free, online tax training course focused on practical tax knowledge.
• 😀 The training will cover various tax topics and will be part of an ongoing video series.
• 😀 Viewers are encouraged to subscribe to the YouTube channel and follow on Instagram (@jago pajak) to stay updated.
• 😀 The first video discusses the concept of personal income tax (PPH) in Indonesia, specifically focusing on tax subjects.
• 😀 The law governing PPH has been updated, including changes introduced by the Omnibus Law (Cipta Kerja) and the Harmonization of Tax Regulations (HPP).
• 😀 A key focus is differentiating between domestic and foreign tax subjects, specifically individuals in Indonesia or who plan to stay there.
• 😀 Indonesian citizens and foreign nationals residing in Indonesia for more than 183 days within 12 months are considered domestic tax subjects.
• 😀 A foreign national with a work contract in Indonesia may prove their intent to stay and become a domestic tax subject.
• 😀 The distinction between domestic and foreign tax subjects impacts income tax obligations, such as worldwide income for domestic tax subjects.
• 😀 Foreign nationals who stay in Indonesia for more than 183 days may be taxed on income from Indonesian sources, subject to specific conditions like having specialized skills.
• 😀 The speaker hopes the free tax training course will become a reality with support from viewers, encouraging them to subscribe and engage with the content.

Q & A

What is the main purpose of the training mentioned in the video?

The main purpose of the training is to provide a free, online course on applied tax, focusing on personal income tax (PPH) for individuals.

What changes in tax law are discussed in the video?

The video highlights changes from the previous tax laws under Law No. 36 of 2008 to the new regulations introduced by the Omnibus Law (Cipta Kerja) and the Harmonization of Tax Laws (HPP Law).

What does the term 'subjek pajak' refer to?

'Subjek pajak' refers to an individual who is subject to taxation laws in Indonesia, either as a domestic or foreign tax subject.

Who qualifies as a 'subjek pajak orang pribadi dalam negeri' (domestic personal tax subject)?

A 'subjek pajak orang pribadi dalam negeri' includes Indonesian citizens (WNI) or foreign nationals (WNA) who reside in Indonesia for more than 183 days in a 12-month period or have the intention to stay in Indonesia (such as through an employment contract).

How does the video differentiate between domestic and foreign tax subjects?

Domestic tax subjects are individuals who are Indonesian citizens or foreign nationals who meet the residency requirements, while foreign tax subjects are those who do not meet these criteria but earn income from Indonesia.

What is the significance of the 183-day rule in determining tax subject status?

The 183-day rule specifies that foreign nationals who stay in Indonesia for more than 183 days within a 12-month period will be considered domestic tax subjects for the purposes of taxation.

Can foreign nationals who stay in Indonesia for less than 183 days be taxed on their income from Indonesia?

Yes, foreign nationals who stay less than 183 days but receive income from Indonesia will still be considered foreign tax subjects and will only be taxed on their income sourced from Indonesia.

What are the key differences between the taxation of domestic and foreign tax subjects?

Domestic tax subjects are taxed on their global income (income from both Indonesia and abroad), while foreign tax subjects are taxed only on their income earned within Indonesia.

What is the impact of the Cipta Kerja (Omnibus) Law on foreign nationals' taxation?

Under the Cipta Kerja Law, foreign nationals who reside in Indonesia for more than 183 days will be taxed on Indonesian-sourced income, but they may be exempt from taxation on foreign income if they meet specific requirements, such as possessing certain expertise.

What is the time limit for foreign nationals to benefit from the tax exemption on foreign income under the Cipta Kerja Law?

The tax exemption on foreign income for foreign nationals applies for up to four years after they become domestic tax subjects, as long as they continue to meet the specific requirements.