Dikecualikan Dari PPh❗️, Bahas Perpajakan Sumbangan, Hibah, dan Bantuan | Kupas PP 55 Tahun 2022

Summary

This video discusses the latest updates on income tax exemptions in Indonesia under the new Harmonization of Tax Regulations Law, enacted in 2021. Key points include income exemptions for gifts, donations, and social assistance, as well as income from certain investments, pensions, and scholarships. Additionally, the script outlines the tax-free status of non-profit organizations in education, social development, and religion, with clear guidelines on how these entities must be registered and how surplus funds should be managed. The video also highlights specific exemptions for micro and small businesses and offers insight into the rules for inheritance and family donations.

Takeaways

• 😀 Tax-exempt income includes gifts, donations, or assistance, but it must be clear that there are no business interests or ownership involved in the transaction.
• 😀 Donations for weddings are also excluded from income tax, as long as they meet the necessary conditions.
• 😀 Assistance or benefits paid by social security bodies like BPJS to certain individuals are not subject to income tax.
• 😀 Dividends or other types of income are tax-exempt when received by individuals (WPOP) from domestic companies, provided they are reported over the next three years.
• 😀 Income from investment in certain sectors received by pension funds is also exempt from tax.
• 😀 Scholarships that meet specific requirements and surplus income received by non-profit organizations in education, research, social development, or religion are tax-exempt.
• 😀 Non-profit educational institutions, when registered and adhering to the rules, can use their surplus income for continuous improvement of facilities and services.
• 😀 Funds from hajj administration and related financial instruments managed by designated bodies are excluded from income tax.
• 😀 Gifts, donations, or assistance given directly to close family members (parent to child, etc.) are tax-exempt, but gifts from extended family members are taxable.
• 😀 Various organizations, including religious bodies, educational institutions, social organizations, cooperatives, and micro-enterprises, are exempt from income tax on received gifts and donations.
• 😀 It's important to have proper documentation, such as a notarial deed, when receiving gifts to ensure legal proof of the transaction.

Q & A

What is the main topic discussed in the transcript?

The main topic is about income exemptions from tax (PPh) under the new tax regulation, specifically focusing on donations, hibah (gifts), and other non-taxable income sources.

What is the significance of the 'hibah' or 'donations' mentioned in the script?

Hibah or donations are excluded from taxable income, but they must be properly documented and should not involve business interests, ownership, or any commercial intent.

What is required for a donation to be exempt from tax?

For a donation to be exempt from tax, it must come from a legitimate source, and there must be clear documentation that proves it is a gift or donation, not a business transaction.

Are wedding gifts considered taxable income?

No, wedding gifts are also excluded from taxable income, as long as they meet the criteria for being a genuine gift or donation.

Which types of institutions benefit from tax exemptions for donations?

Tax exemptions for donations apply to religious institutions, educational institutions, social organizations, including foundations, cooperatives, and micro-businesses.

What are some examples of income that are exempt from tax according to the script?

Examples include hibah (gifts), social contributions, bequests, dividends from local companies, and funds from certain investment instruments, as well as grants for research, education, and social development.

How should dividends be reported to avoid being taxed?

Dividends must be reported over the next three years, through a wealth report, especially if the recipient is an individual (WPOP) and the dividend comes from a domestic PT (limited liability company).

What are the tax regulations regarding pension fund income?

Income from investments related to pension funds in specific sectors is excluded from taxable income.

What are the tax exemptions for scholarships?

Scholarships that meet specific criteria, such as being awarded by registered institutions for educational purposes, are not subject to tax.

Is income from the Hajj fund taxable?

No, income generated from the Hajj fund, including its management by designated financial bodies, is exempt from tax.