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Summary

This video script offers an insightful guide on corporate taxation for business owners in Indonesia. It explains the importance of understanding different types of taxes, including those paid directly and those withheld during transactions. The script delves into specifics like PPH Pasal 21 for employee wages, PPH Pasal 22 for government purchases, and PPH Pasal 23 for rental and service income, emphasizing the calculation and reporting processes. It also touches on VAT obligations and the benefits of becoming a registered taxpayer, providing a comprehensive overview of tax responsibilities for entrepreneurs.

Takeaways

• 😀 It's important for business owners to understand the types of taxes they need to manage when starting a business.
• 🏦 Taxes can be divided into two main categories: those that must be paid by the business owner themselves and those that must be withheld or collected during transactions.
• 📈 For small and medium-sized enterprises (UMKM), a tax rate of only 0.5% of monthly revenue may apply, based on the PP 23/2018 regulation.
• 📅 The tax payment for UMKM is typically due in the month following the revenue generation, with a maximum deadline of the 15th of the following month.
• 💼 Corporate income tax (PPh) includes final withholding tax (PPH final) for UMKM and installment payments (PPh pasal 25) for estimated annual taxes.
• 🔄 PPh pasal 25 allows for monthly installments of tax, with adjustments made at the end of the year based on actual tax owed.
• 📊 The difference between the estimated and actual tax paid can result in either a refund (PPh pasal 28 for overpayment) or an additional payment (PPh pasal 29 for underpayment).
• 👩‍💼 PPh pasal 21 is the tax withheld from employee salaries, applicable when their income exceeds the tax-free threshold (PTKP).
• 🛒 PPh pasal 22 is related to the purchase of goods, where the buyer, often a government agency or BUMN, collects the tax from the seller.
• 🚗 PPh pasal 23 is applicable to rental income, such as renting out vehicles or other assets, and service income, like providing cleaning or design services.
• 💰 PPh final 4 ayat 2 is a final tax that is withheld at the time of certain transactions, like lottery winnings or interest from deposits, with rates varying based on the type of income.
• 📝 Businesses must report and submit taxes within specific deadlines, with self-assessed taxes due by the 15th of the following month and withheld taxes due by the 10th.
• 📋 Annual tax reporting (SPT) is mandatory for registered taxpayers, requiring financial statements including at least an income statement, and should be submitted by April 30th of the following year.

Q & A

What are the two types of taxes that a business owner needs to understand?

The two types of taxes are the ones that a business owner must pay themselves and the ones they must withhold or collect during transactions.

What is the purpose of the tax known as PPH final UMKM?

PPH final UMKM is a tax that small and micro enterprises (UMKM) must pay, which is calculated as half a percent of their monthly revenue.

When should a business owner make their PPH final UMKM payment?

The payment should be made in the month following the month of revenue, by the 15th of that month.

What is PPh pasal 25 and how does it differ from PPH final UMKM?

PPH pasal 25 is a monthly installment tax for businesses. It differs from PPH final UMKM as it is based on an estimated annual tax liability, not a fixed percentage of monthly revenue.

What happens if the actual tax owed at the end of the year is different from the PPh pasal 25 installments paid?

If the actual tax owed is more than the installments, the business must pay the difference by the deadline for PPh pasal 29. If less, the excess payment is refunded as per PPh pasal 28.

Why is PPh pasal 21 relevant for businesses with employees?

PPH pasal 21 is relevant because it is the tax that must be withheld from employees' salaries when their income is above the tax-free threshold.

What are some examples of transactions that would trigger PPh pasal 22?

Examples include when a business sells goods to the government or a state-owned enterprise, and the buyer collects PPh pasal 22 as part of the transaction.

How is PPh pasal 23 related to rental services?

PPH pasal 23 is related to rental services because it is the tax that must be withheld when a business rents out goods, such as vehicles or equipment, or provides certain services.

What is the consequence of not having an NPWP (Tax Identification Number) when it comes to PPh pasal 22 or 23?

Without an NPWP, the tax rate for PPh pasal 22 or 23 increases from 2% to 3%, effectively doubling the tax amount that must be withheld.

What is the final tax known as PPh final 4 ayat 2 and when is it applied?

PPH final 4 ayat 2 is a final tax applied to certain transactions, such as lottery winnings or interest from deposits, and it is withheld at the time of the transaction.

What is the deadline for submitting the annual SPT (Tax Return) for businesses?

The deadline for submitting the annual SPT is April 30th of the following year after the tax year ends.