Angsuran PPh Pasal 25: Cara Menghitung dan Melaporkannya

Summary

The video explains the upcoming transition for certain taxpayers from using the PPH Final 1/2% tax rate to the PPH Pasal 25 system starting in 2025. It outlines how the new system will work, with monthly installments calculated based on the previous year's tax owed, adjusted for credits, and divided by 12. The video also provides a detailed example to illustrate this change, showing how to calculate the monthly payment and how to report it in the SPT Tahunan. It’s a crucial guide for taxpayers preparing for the new tax requirements.

Takeaways

• 😀 From 2025, certain taxpayers in Indonesia will no longer be able to use the 0.5% final tax rate, and instead, they will use the general income tax (PPh) rate.
• 😀 Taxpayers affected by this change include individuals registered in 2018 or earlier, PT (companies) registered in 2022 or earlier, and CV (limited partnerships) registered in 2021 or earlier.
• 😀 The monthly payment under the new system will be based on PPh Pasal 25, which is calculated from the previous year's tax liability minus applicable credits, divided by 12 months.
• 😀 PPh Pasal 25 is essentially the monthly installment of the tax owed based on the previous year's income tax return (SPT) figures.
• 😀 The calculation for PPh Pasal 25 is as follows: the tax owed for the previous year is reduced by tax credits (e.g., from PPh 21, 23, 22), and the result is divided by 12 to determine the monthly installment.
• 😀 A practical example shows that if the PPh owed for the previous year is IDR 500 million, and the tax credits are IDR 26 million, the remaining tax liability of IDR 24 million would result in a monthly installment of IDR 2 million.
• 😀 The tax credit refers to amounts like PPh 21 (withheld by the employer) and PPh 23 or 22, which are subtracted from the tax owed.
• 😀 The PPh Pasal 25 calculation method and its application are discussed in relation to how they will appear in the taxpayer's SPT form for the next year.
• 😀 If a taxpayer has no tax credits (e.g., no withheld tax), they would need to pay the full tax owed, which is the amount directly listed in their SPT for the prior year.
• 😀 The due date for submitting the SPT (annual tax return) for the previous year is March 31st, and the monthly tax installment (PPh Pasal 25) is calculated from the tax owed in that return.

Q & A

What is the main change introduced for taxpayers in Indonesia starting in 2025?

The main change is that some taxpayers who previously used the final tax rate of 0.5% (PPH final) will no longer be able to use this rate in 2025. Instead, they will be required to use the general tax rate, known as PPH pasal 25.

Who are the taxpayers affected by this change in 2025?

The affected taxpayers include individuals who were registered in the 2018 tax year or earlier, PT (limited liability companies) registered in the 2022 tax year or earlier, and CV (partnerships) registered in 2021 or earlier.

What is PPH pasal 25 and how is it calculated?

PPH pasal 25 is a tax installment that is calculated based on the tax owed from the previous year (as reported in the annual SPT), minus any credits or taxes already paid, and then divided by 12 to determine the monthly installment.

How do you calculate the monthly PPH pasal 25 installment?

To calculate the monthly installment, subtract any tax credits from the total tax owed in the previous year and divide the result by 12. This gives the monthly installment that must be paid.

Can you provide an example of how to calculate PPH pasal 25?

For example, if an individual (Bapak Arya) owes Rp500 million in tax for 2023, and they have Rp26 million in tax credits (from PPH 21 deductions), the tax owed is Rp474 million. Dividing this by 12, the monthly installment is Rp39.5 million.

What is the significance of 'kredit pajak' in the calculation of PPH pasal 25?

'Kredit pajak' refers to tax credits, such as PPH 21 or PPH 23, that have already been paid or deducted. These credits reduce the amount of tax that must be paid in the following year, affecting the calculation of PPH pasal 25.

How do taxpayers report their PPH pasal 25 installments in the SPT?

Taxpayers report their PPH pasal 25 installments in the annual SPT by entering the calculated amount for the following year’s installment in the appropriate section of the SPT form, such as Form 1770 or 1771, on the DJP online system.

What should a taxpayer do if they don’t have any tax credits to reduce their PPH pasal 25 installment?

If a taxpayer doesn’t have any tax credits (such as from PPH 21 or PPH 23 deductions), they will need to pay the full amount of the tax owed from the previous year as part of their PPH pasal 25 installment, divided by 12 for the monthly payments.

What is the deadline for submitting the annual SPT for the 2023 tax year?

The deadline for submitting the annual SPT for the 2023 tax year is March 31, 2024.

How does PPH pasal 25 differ from PPH final at 0.5%?

PPH pasal 25 is based on the tax liability from the previous year, adjusted for any tax credits, and is paid in monthly installments. In contrast, PPH final at 0.5% is a flat rate tax on income, typically paid monthly but with no need for complex adjustments based on prior year liabilities.