Pengenalan PPh Pasal 22, tarif PPh Pasal 22, dan Contoh Soal PPh Pasal 22

Summary

This tutorial video by Laeli provides an in-depth explanation of the Indonesian Tax Law, focusing on PPh (Income Tax) Article 22. It covers the definition, calculation, and application of this tax, including its impact on businesses involved in imports, exports, and luxury goods. The video explains different tax rates and exemptions, such as the general 1.5% rate and specific rates for imports, fuel, and luxury goods like yachts, cars, and real estate. The tutorial also offers practical examples, demonstrating how to calculate PPh 22 based on various scenarios to ensure clarity and understanding.

Takeaways

• 😀 PPh Pasal 22 is a tax imposed on businesses involved in trade, import, export, and certain luxury goods, applicable to both government and private sector entities.
• 😀 The tax applies to various entities, including government treasurers, certain private companies in specific industries, and those involved in trading luxury goods.
• 😀 Luxury goods such as yachts, luxury homes, high-end cars, and aircraft are subject to PPh Pasal 22 under special tax provisions.
• 😀 Exemptions include goods not subject to tax by law, goods imported into bonded zones, and certain items for educational or research purposes.
• 😀 PPh Pasal 22 involves withholding tax on goods transactions, with the tax collected by specific entities such as government bodies and certain private companies.
• 😀 The general PPh Pasal 22 tax rate is 1.5% of the purchase price, excluding VAT, and it is not a final tax.
• 😀 Special tax rates apply to imports, government purchases, and specific industries like cement, automotive, pharmaceuticals, and more.
• 😀 Special tax rates for imports are 2.5% for businesses using an import identification number (API) and 7.5% for those without it.
• 😀 Specific rates for luxury goods include a 5% tax on high-value items like luxury homes, yachts, and vehicles with certain specifications.
• 😀 Example calculations show that the tax on a purchase of printers by the government amounts to IDR 300,000, based on a 1.5% rate applied to the price excluding VAT.

Q & A

What is PPh Pasal 22?

PPh Pasal 22 is an income tax imposed on businesses involved in trading, importing, exporting, or re-importing goods. It applies to both government and private sector entities based on Indonesian Law No. 36 of 2008 on income tax.

Who can be designated as tax collectors under PPh Pasal 22?

The tax collectors under PPh Pasal 22 include government treasurers, both at the central and regional levels, as well as specific business entities involved in importing or producing certain goods, like automotive and cement industries.

What are luxury goods subject to PPh Pasal 22?

Luxury goods subject to PPh Pasal 22 include items such as luxury yachts, high-end houses, apartments, and luxury vehicles. These are goods with either high prices or specific characteristics that classify them as luxury goods under the regulation.

What are the exceptions to PPh Pasal 22?

Some exceptions include the import of goods that are exempt from import duties (such as those for scientific purposes), as well as goods delivered under government budget expenditures that do not exceed a certain threshold.

What are the two main tax rates in PPh Pasal 22?

PPh Pasal 22 has two main tax rates: the general rate of 1.5% applied to the purchase price of goods, and specific rates applied to certain types of imports, government purchases, and luxury goods.

What is the tax rate for imports using an API (Importer Identification Number)?

The tax rate for imports using an API is 2.5% of the import value.

How is PPh Pasal 22 calculated on government purchases?

For government purchases made by treasurers or state-owned enterprises, the PPh Pasal 22 rate is 1.5% of the purchase price, excluding VAT and is not a final tax.

How does PPh Pasal 22 apply to certain industries like automotive and cement?

PPh Pasal 22 applies to the sale of certain industrial goods like cement, paper, automotive, and pharmaceuticals, with different tax rates such as 0.25% for cement and 0.45% for automotive sales.

What are the tax rates for luxury items like airplanes and cars?

For luxury goods like airplanes (priced over IDR 20 billion), yachts, or cars (over IDR 5 billion), the tax rate is 5% of the sales price, excluding VAT and luxury goods tax.

How do the rates differ for fuel and lubricants under PPh Pasal 22?

The PPh Pasal 22 tax rates for fuel and lubricants are 0.25% for sales to gas stations buying from Pertamina or its subsidiaries, and 0.3% for sales to other buyers, including non-Pertamina sources.