Cara Mudah Memahami PPh Pasal 22

Summary

This video provides a comprehensive overview of Indonesia’s PPh Article 22, focusing on the tax regulations surrounding the trade of goods, including imports and exports. The tax is collected by various entities such as foreign exchange banks, customs, and government treasurers, with varying rates based on the type of goods. Examples include taxes on luxury items like gold bars, automobiles, and property, as well as exemptions for certain goods. The video also highlights the complex calculations involved and offers practical case studies for better understanding of PPh Article 22 application.

Takeaways

• 😀 PPh Article 22 Income Tax is related to the trade of goods, distinguishing it from other PPh articles such as Article 21 (work/services) and Article 23 (services).
• 😀 PPh Article 22 applies to both government and private business entities involved in export and import activities, with specific rates for luxurious goods since 2015.
• 😀 If a taxpayer does not have a tax identification number (NPWP), the tax rate for PPh Article 22 is increased by 1%.
• 😀 The withholding agents for PPh Article 22 are diverse, including banks, customs authorities, government treasurers, state-owned enterprises, and specific industries like forestry, agriculture, and mining.
• 😀 The tax collection rate for PPh Article 22 on imports varies based on the type of goods, ranging from 0.5% to 10%, as specified in PMK number 110 of 2018.
• 😀 The calculation of PPh Article 22 income tax is based on the import value, including chief position, cost, insurance, and import fees.
• 😀 For exports, PPh Article 22 is applied at 1.5% on the export value of coal and mining commodities like metals and minerals.
• 😀 Government treasurers and authorized budget users collect PPh Article 22 at 1.5%, with transaction limits that determine whether the tax is applicable.
• 😀 For state-owned enterprises (BUMN), the rate for PPh Article 22 is also 1.5%, but with a higher transaction limit (10 million IDR) compared to government agencies.
• 😀 Several goods are exempt from PPh Article 22, including specific imports like elevators and other goods listed in PMK number 34 of 2017, and lubricants or postal items.
• 😀 New tax objects under PPh Article 22 include luxury goods such as high-priced houses, luxury vehicles, and gold bars, with specific rates ranging from 0.45% to 5% depending on the item.

Q & A

What is the main subject of the discussion in the transcript?

The discussion focuses on PPh Article 22, a tax regulation in Indonesia related to the trade of goods, specifically imports, exports, and business transactions involving goods.

How is PPh Article 22 different from other types of PPh, such as PPh Article 21 and 23?

PPh Article 22 is specifically related to the trade of goods, unlike PPh Article 21 which is for work or services, and PPh Article 23 which pertains to services and other types of income.

Which entities are responsible for collecting PPh Article 22?

The collectors of PPh Article 22 include foreign exchange banks, the Directorate General of Customs and Excise, government treasurers, state-owned enterprises (BUMN), authorized budget users, and certain business entities, among others.

What is the tax rate applied to the import of goods under PPh Article 22?

The tax rate for importing goods under PPh Article 22 varies: it is 10% for certain goods, 7% for others, and 0.5% for soybeans, meat, and wheat. Different rates apply based on the specific goods and whether the importer has a tax identification number (NPWP).

What factors determine the rate applied to PPh Article 22 on imported goods?

The rate is determined by the type of goods being imported, the presence of a NPWP, and whether the importer is using a Fire (Import Identification Number) or not.

How does the collection of PPh Article 22 work for exports?

For exports, PPh Article 22 is collected at a rate of 1.5% of the export value, specifically for mining commodities like coal, metals, and non-metal minerals. The tax is based on the export value, not the import value.

What are the specific tax rates applied to different industries under PPh Article 22?

The tax rates for different industries under PPh Article 22 vary: for cement is 0.25%, for steel and automotive it’s 0.45%, and for pharmaceuticals it’s 0.3%. Specific rates apply based on the industry and transaction type.

Are there any exemptions or items excluded from PPh Article 22 taxation?

Yes, there are exemptions under PPh Article 22, including certain imported goods such as lubricants and postal items, which are not subject to the tax.

What is the tax rate for very luxurious items under PPh Article 22?

For very luxurious items, such as houses with a selling price above 30 billion IDR or specific motor vehicles, the rate of PPh Article 22 is 5%. This applies to items like private airplanes, yachts, and luxury vehicles.

How is the tax calculated when purchasing a luxury item, such as a two-wheeled motor vehicle?

The tax is calculated by applying the rate of 5% to the selling price of the luxury item. For example, for a motor vehicle priced at 50 million IDR, the tax would be 0.45% of the price.