Aspek Pajak Koperasi (Part 2)

Summary

The video script discusses Indonesian tax regulations, focusing on cooperatives' tax obligations, particularly on Personal Income Tax (PPh) as per Article 21 and Value Added Tax (PPN). It explains the calculation of tax deductions for employees' salaries, the impact of recent tax bracket adjustments, and the significance of PTKP (Tax Threshold). The script also covers the timing for tax payments and reporting obligations, emphasizing the importance of compliance to avoid penalties.

Takeaways

• 😀 The discussion focuses on tax obligations for cooperatives, including personal income tax (PPh) and value-added tax (PPN) calculations.
• 📚 The script mentions two main tax regulations, PP 7 and IPP 23 2018, which define the tax obligations for cooperative operations.
• 💼 PPh Pasal 21 is highlighted as the most common tax withholding in Indonesia, applicable to employee income from cooperatives.
• 📉 The script explains the revised tax brackets for personal income tax, with changes that could potentially reduce the tax burden for individuals.
• 🔢 The revised tax brackets range from 5% for income up to 60 million, 15% for income between 60 and 500 million, 25% for 500 million to 5 billion, 30% for income up to 5 billion, and 35% for income over 5 billion.
• 🏢 The script discusses the concept of 'PTKP' (Penghasilan Tidak Kena Pajak), which is a tax-free threshold set by the government for different categories of taxpayers.
• 👤 For unmarried taxpayers with no dependents, the PTKP is 54 million per year, while for married taxpayers with up to three dependents, it is 72 million per year.
• 📝 The script provides formulas for calculating PPh Pasal 21 for different categories of employees, including permanent, non-permanent, and daily wage workers.
• 📅 The cooperatives are required to submit tax payments and reports by specific deadlines, such as by the 10th of the following month for tax payments and by the 20th for reports.
• 📋 The script mentions that even if there is no tax withholding (e.g., if income is below the PTKP), cooperatives must still report annual income for tax purposes.
• 📈 The script briefly introduces PPh Pasal 23, which covers tax withholding on services, rental income, and other non-employment income, with more details to be discussed in a follow-up.

Q & A

What is the topic of the video script?

The video script discusses various aspects of taxation, specifically focusing on the taxation of cooperatives in Indonesia, including the types of taxes, calculation of personal income tax (PPh), and the implications of tax regulations.

What are the two main types of taxes discussed in the script related to cooperatives?

The two main types of taxes discussed are PPh (Pajak Penghasilan or Income Tax) and PPN (Pajak Pertambahan Nilai or Value Added Tax).

What is PPh Pasal 21 and why is it significant in Indonesia?

PPH Pasal 21 is a popular income tax provision in Indonesia that deals with the withholding tax on income related to employment, services, or activities. It is significant because it commonly applies to entities with employees, such as cooperatives, who receive income and are subject to tax withholding.

What are the revised tax brackets mentioned in the script for personal income tax in Indonesia?

The revised tax brackets start from 0-60 million IDR at 5%, 60-150 million IDR at 15%, 150-500 million IDR at 25%, 500 million to 5 billion IDR at 30%, and anything above 5 billion IDR is taxed at 35%.

What is the purpose of the term 'PTKP' mentioned in the script?

PTKP stands for 'Penghasilan Tidak Kena Pajak' or 'Income Not Subject to Tax'. It refers to a threshold set by the government where income below this level is not required to pay income tax.

How does the script explain the difference in PTKP for a single individual versus a married individual with children?

For a single individual with no dependents (TK 0), the PTKP is 54 million IDR annually or 4.5 million IDR monthly. For a married individual with up to three dependents, the PTKP is 72 million IDR annually or 6 million IDR monthly.

What is the deadline for submitting tax payments and reports for PPh Pasal 21 according to the script?

Tax payments for PPh Pasal 21 should be submitted by the 10th of the following month, and tax reports should be filed by the 20th of the following month.

What is the script's stance on small businesses and taxation in Indonesia?

The script mentions that small businesses with an annual turnover of up to 500 million IDR are not subject to income tax starting from 2022, which is seen as a supportive measure for small businesses in Indonesia.

What are the different categories of employees and non-employees that the script discusses regarding the calculation of PPh Pasal 21?

The script discusses calculations for permanent employees, non-permanent employees, daily workers, non-employees receiving continuous income, non-employees receiving non-continuous income, former commissioners or employees, and pensioners.

What is the script's advice for taxpayers to avoid penalties?

The script advises taxpayers to adhere to the deadlines for tax payments and reports to avoid penalties, emphasizing the importance of not missing these deadlines.

What social media platforms does the script mention for further engagement with tax-related content?

The script mentions Instagram, Twitter (@pajajabar1), Facebook, and YouTube as platforms where tax-related content can be followed.