Pahami Perbedaan Pajak PT, CV dan UD Sebelum Bikin Usaha❗️❗️❗️

Summary

In this video, Purwadi Nugroho explains the tax differences between three types of business entities in Indonesia: PT (Limited Liability Company), CV (Commanditaire Vennootschap), and UD (Usaha Dagang). He compares tax rates and the application of tax calculations for each structure based on turnover. PT and CV have a similar tax system for small businesses with revenue under 4.8 billion IDR, using a 0.5% tax rate for a set number of years. For larger businesses, higher tax rates apply. UD, treated as a personal entity, uses a less efficient progressive tax system. The video advises business owners to consider transitioning to PT or CV for better tax efficiency as their revenue grows.

Takeaways

• 😀 PT, CV, and UD have different tax structures, with PT and CV subject to corporate tax rates, and UD taxed as an individual.
• 😀 Both PT and CV have a tax rate of 0.5% on revenue for businesses with annual turnover up to IDR 4.8 billion, but this rate only applies for the first 3 years for PT and 4 years for CV.
• 😀 If a business exceeds IDR 4.8 billion in revenue in a year, it can no longer use the 0.5% rate and must shift to the standard corporate tax rate of 11% for PT and CV.
• 😀 For businesses with revenue between IDR 4.8 billion and IDR 50 billion, the tax rate is 11-22% of the net profit under Article 31E of the Income Tax Law.
• 😀 The calculation of the tax under Article 31E includes two components: the 'facility' and 'non-facility' tax rates, which apply to different portions of the business's profit.
• 😀 The 'facility' portion of the profit is taxed at 11%, while the 'non-facility' portion is taxed at 22%.
• 😀 If a business's revenue exceeds IDR 50 billion, it must use a flat corporate tax rate of 22% on net profit.
• 😀 The net profit for tax purposes is calculated by subtracting the cost of goods sold (COGS) and other expenses from revenue, before applying the corporate tax rate.
• 😀 UD (Usaha Dagang) is treated as an individual tax entity and taxed under Article 17 of the Income Tax Law, which has a progressive tax rate ranging from 5% to 30% based on income brackets.
• 😀 Businesses with increasing revenue are advised to transition from UD to PT or CV to benefit from more efficient corporate tax structures.

Q & A

What is the main topic of the video?

The video discusses the differences in tax rates and mechanisms for PT (Limited Liability Company), CV (Commanditaire Vennootschap), and UD (Individual Business Entity) in Indonesia.

What is the tax rate for PT and CV businesses with an annual turnover of up to 4.8 billion IDR?

PT and CV businesses with an annual turnover of up to 4.8 billion IDR are eligible for a 0.5% tax rate based on their turnover.

How long can PT and CV use the 0.5% tax rate based on turnover?

PT businesses can use the 0.5% tax rate for 3 years from the establishment date, while CV businesses can use it for 4 years.

What happens if a business exceeds the 4.8 billion IDR turnover limit?

Once the turnover exceeds 4.8 billion IDR in a year, both PT and CV must switch to the corporate tax rate (PPH badan), which is typically 11% on net profit.

What is the tax rate for businesses with a turnover between 4.8 million and 50 billion IDR?

Businesses with a turnover between 4.8 million and 50 billion IDR must use a tax rate based on Article 31e of the tax law, ranging from 11% to 22% on net profit.

How is the tax calculated for businesses within the 4.8 million to 50 billion IDR turnover range?

The tax is calculated in two parts: the 'fasilitas' rate (11%) is applied to a portion of the profit, while the 'non-fasilitas' rate (22%) is applied to the remaining profit.

What happens if the turnover exceeds 50 billion IDR in one year?

If the turnover exceeds 50 billion IDR in a year, the business must use a single tax rate of 22% on net profit.

How is 'net profit' calculated for tax purposes?

Net profit is calculated by subtracting the cost of goods sold (HPP) and other expenses from the total revenue, and it is further adjusted for fiscal corrections.

How does the tax system differ for UD (Individual Business Entity) compared to PT and CV?

For UD, the tax is based on individual tax rates (Article 17), applied to net profit, which can be less efficient than the corporate tax system for PT and CV, especially as turnover increases.

What is the recommended advice for businesses with large turnovers regarding the business structure?

It is recommended that businesses with large turnovers switch to a PT or CV structure to benefit from more efficient tax rates and mechanisms.