Bagaimana Aspek Pajak Penghasilan atas Harta Warisan dan Hibah?

Summary

In this episode of *Bincang Santai Balas Pajak*, Rafif and fiscal expert Valencia dive into the taxation of gifts (hibah) and inheritances (warisan) in Indonesia. They discuss how hibah can be subject to Income Tax (PPH) but may be exempt under specific conditions, such as the recipient being a close family member or an eligible organization. In contrast, warisan is generally exempt from PPH. They also highlight important administrative steps, like ensuring legal documentation and reporting in tax returns. The conversation sheds light on both the tax regulations and practical processes surrounding these transfers of wealth.

Takeaways

• 😀 Hibah (gifts) may be subject to tax (PPh) in Indonesia, but there are exemptions depending on the recipient.
• 😀 Exemptions from PPh apply to gifts given to direct family members (e.g., parent to child), religious organizations, educational institutions, and certain social bodies like cooperatives.
• 😀 The main difference between Hibah and Warisan (inheritance) is that Hibah occurs during the giver's lifetime, while Warisan is transferred after the giver's death.
• 😀 Warisan (inheritance) is generally exempt from PPh tax in Indonesia, unlike Hibah, which may be taxable unless exemptions apply.
• 😀 To qualify for the PPh exemption on Hibah, two key conditions must be met: the recipient must be a qualifying party (family, social organization) and there must be no business or ownership relationship between the giver and the recipient.
• 😀 Special provisions in PMK 90/2020 allow certain religious, educational, and social bodies to still qualify for PPh exemptions on gifts, even if there is a relationship of ownership or control.
• 😀 In the case of Hibah, the exemption applies only to direct descendants (e.g., parents and children) in a straight line, meaning siblings and others do not qualify.
• 😀 Even if gifts or inheritance are exempt from PPh, they must still be reported on the individual's annual tax return (SPT).
• 😀 Administrative steps for gifting or inheriting assets such as land or property require obtaining a *Surat Keterangan Bebas* (SKB) from the tax office, ensuring there are no tax liabilities on the transfer.
• 😀 Proper legal documentation is crucial for both Hibah and Warisan, including documents like *Surat Hibah* (gift certificate) or *Surat Wasiat* (will), to avoid legal issues later on.

Q & A

What is the main topic discussed in the video?

The video discusses the tax implications of gifts (hibah) and inheritances (warisan) in Indonesia, focusing particularly on the exemptions and requirements for **Pajak Penghasilan (PPH)**.

How is hibah (gift) different from warisan (inheritance)?

Hibah is a gift given while the giver is still alive, whereas warisan refers to assets passed on after the giver's death. The key difference lies in the giver's status: alive for hibah, deceased for warisan.

Are gifts (hibah) subject to Pajak Penghasilan (PPH)?

Yes, gifts can be subject to **Pajak Penghasilan (PPH)** if they increase the recipient's economic ability. However, there are certain exemptions for specific recipients and conditions.

What are the main conditions for a gift (hibah) to be exempt from PPH?

To be exempt from **PPH**, the recipient must be a direct family member (parent to child), a religious or educational organization, or a small business owner. Additionally, there must be no business or ownership relationship between the giver and the recipient.

Can a gift to a religious or educational institution be exempt from PPH, even if there is a relationship of ownership or control?

Yes, gifts to religious, educational, or social organizations can be exempt from **PPH** even if there is a relationship of ownership or control, provided the recipient is one of these institutions.

What happens if a gift is given to a sibling or cousin? Is it exempt from PPH?

No, gifts given to siblings or cousins do not qualify for the **PPH** exemption. The exemption only applies to direct descendants (parent to child) within one degree of lineal descent.

Are inheritances (warisan) subject to Pajak Penghasilan (PPH)?

No, inheritances are generally exempt from **PPH**. There are no specific requirements or exemptions needed as with gifts.

What administrative steps should be taken when receiving a gift (hibah) or inheritance (warisan)?

When receiving a gift or inheritance, it's important to have the proper legal documentation, such as a **surat hibah** (gift deed) or **surat waris** (inheritance deed). If the gift involves property like land or buildings, a **Surat Keterangan Bebas Pajak (SKB)** must be obtained from the local tax office.

Is it necessary to report a gift (hibah) or inheritance (warisan) on the annual tax return (SPT)?

Yes, even if the gift or inheritance is exempt from **PPH**, it still needs to be reported in the **SPT** (annual tax return), particularly under the section for non-taxable income.

What should be done if a gift involves land or property in order to comply with tax laws?

If a gift involves land or property, the recipient should obtain a **Surat Keterangan Bebas Pajak (SKB)** from the tax office to confirm that no taxes are due on the transaction.