[PART 1- Watax] Pajak Penghasilan (PPh) Pasal 4 Ayat 2| Tax Center UIN Jakarta

Summary

In this video, the UIN Jakarta Watx Tak Center provides an informative overview of Final PPH (Article 4 Paragraph 2) tax, explaining that it is a tax that does not affect annual PPH calculations and cannot be credited against payable taxes. The video highlights various tax objects subject to Final PPH, including deposit interests, lottery winnings, land and building rents, construction services, and bond interest. It also covers tax rates for domestic and foreign taxpayers, along with specific rates for different types of income, such as stock sales and bond investments.

Takeaways

• 😀 Final PPH (Article 4 Paragraph 2) refers to a tax that is no longer included in the annual PPH calculation, meaning it cannot be credited with other payable PPH taxes.
• 😀 Final PPH is not calculated together with other non-final income and is exempt from progressive tax rates.
• 😀 The objects of Final PPH include various forms of income such as savings interest, prizes, rental income, and income from construction services.
• 😀 For savings interest, SBI discount deposits, and giro services, the Final PPH rate is 20%.
• 😀 Cooperatives pay a 0% tax on savings interest of up to Rp40,000 per month, while savings over that amount are taxed at 10%.
• 😀 Prizes and lottery winnings are subject to a Final PPH rate of 25%, which must be deducted by the organizer or giver of the prize.
• 😀 The rental income from land or buildings is taxed at 10% based on the gross rental amount or value.
• 😀 The transfer of land or building rights is subject to different tax rates, which are detailed further in the script.
• 😀 For construction service businesses, there are specific Final PPH rates that vary based on the type of service provided.
• 😀 Income from bond interest and discounts, which are government-issued debt securities with terms longer than 12 months, are taxed under Final PPH with rates depending on the taxpayer's status: 15% for domestic, 20% for foreign, and 10% for mutual fund investors.
• 😀 Income from the sale of shares on the stock exchange is taxed at a rate of 0.1% based on the gross transaction value.

Q & A

What is Final PPH in the context of Indonesian tax?

Final PPH is a tax that is no longer included in the calculation of annual PPH payable. Once an income is subject to final PPH, it will not be included in the taxpayer's annual tax report (SPT), and it won't be calculated with other non-final income for progressive tax rates.

Can a final PPH be credited against other taxes payable?

No, once an income is subject to final PPH, it cannot be credited against other taxes payable, as it is considered a final tax.

What is the difference between final PPH and non-final PPH?

Final PPH is a tax that is not included in the annual tax calculation, while non-final PPH is subject to progressive tax rates and is included in the annual tax calculation.

What are some common objects of final PPH?

Common objects of final PPH include savings interest, prizes from lotteries or draws, rental income from land or buildings, income from construction services, income from bond interest or discounts, and income from the sale of shares on the stock exchange.

What is the tax rate for deposit or savings interest in Indonesia?

The tax rate for deposit or savings interest is 20%. However, for savings interest paid by cooperatives to individual members, a 0% rate applies for income up to Rp40,000 per month, and 10% for amounts exceeding that.

What is the tax rate for prizes or lottery winnings in Indonesia?

The tax rate for prizes or lottery winnings is 25%, and the tax must be deducted by the lottery organizer or prize giver.

How is the tax calculated for rental income from land or buildings?

Rental income from land or buildings is taxed at a rate of 10% of the gross rental value.

What is the final PPH rate for income from construction services?

The final PPH rate for income from construction services is specified, but the exact rate was not explicitly mentioned in the script.

What is the tax rate for bond interest or discounts in Indonesia?

For bond interest or discounts, the final PPH rate depends on the taxpayer's status: 15% for domestic taxpayers, 20% for foreign taxpayers, and 10% for mutual fund taxpayers.

What is the final PPH rate for income from the sale of shares on the stock exchange?

The final PPH rate for income from the sale of shares on the stock exchange is 0.1% of the gross transaction value.