Pertanyaan Saat Interview Staff Pajak #interview #tax #staff

Summary

In this video, an EVA manager shares insights from interviewing candidates for a tax staff position in a hospitality-focused company. The discussion covers key tax topics including differences between final and non-final income taxes, PPh 21, PPh 23, PPh 4 ayat 2, and PPh 25, as well as regional taxes like hotel, restaurant, entertainment, and advertising taxes in Bali. The video emphasizes understanding transaction flows, reviewing invoices and supporting documents, and correctly calculating taxes according to regulations. Practical tips and examples are provided to help viewers prepare effectively for tax-related job interviews, particularly in the tourism and hospitality sector.

Takeaways

• 😀 The speaker is sharing an interview experience for a tax staff position at a tourism/hospitality company.
• 😀 A key question asked during the interview was about the difference between final and non-final PPH (tax). Non-final PPH can be credited in the annual tax return, while final PPH cannot.
• 😀 The speaker emphasizes the importance of checking tax-related details in documents, such as the presence of invoices, NPWP, and whether the transaction involves services (PPH 21 or 23).
• 😀 For PPH 21, the speaker explains the progressive tax rates based on income, ranging from 5% to 35%.
• 😀 They also asked about the method for calculating gross-up for PPH 21, where the taxable income is adjusted to account for taxes.
• 😀 When discussing PPH 23, the speaker highlights the tax rates for services (2% for professional services, 15% for dividends and royalties).
• 😀 PPH 4 ayat 2 is a final tax that cannot be used as a credit in the annual tax return. Examples include rent for land and buildings and certain small businesses (UMKM).
• 😀 The speaker discussed PPH 25 for companies, explaining how tax rates apply depending on the annual revenue (under 4.8 billion, between 4.8 billion and 50 billion, and over 50 billion).
• 😀 In the context of local taxes in Bali, the speaker mentions the hotel and restaurant tax (10%) and how to calculate it using sales and service charge to determine the taxable amount.
• 😀 The speaker also explains local taxes beyond hotel and restaurant taxes, such as advertising (reklame), groundwater tax (PAT), and entertainment taxes (e.g., karaoke or swing parks).

Q & A

What is the main difference between PPh Final and PPh Non-Final?

PPh Final cannot be credited in the annual tax return, whereas PPh Non-Final can be credited in the annual tax return. Examples of Non-Final PPh are PPh 21 and PPh 23, while PPh 4 ayat 2 is Final.

What should be checked in an invoice from the finance department from a tax perspective?

The invoice should clearly show the type of tax and transaction, indicate if the vendor is a PKP or non-PKP, specify whether the transaction includes services (to determine PPh 21 or 23), and include NPWP or KTP if required.

What supporting documents are essential for a tax-compliant transaction?

Purchase Request (PR), Purchase Order (PO), and Receiving Goods documents are essential. These confirm the legitimacy of the transaction and ensure proper tax handling.

How is PPh 21 calculated for employees?

PPh 21 is calculated based on taxable income after deducting PTKP, considering allowances, maximum job expenses, and applying the progressive tax rates: 0–50 million → 5%, 50–250 million → 15%, 250–500 million → 25%, 500 million–5 billion → 30%, above 5 billion → 35%.

What is the PPh 23 rate for vendors with and without NPWP?

For vendors with NPWP, the rate is 2% for professional services and certain other services. For vendors without NPWP, the rate doubles to 4%. Additionally, interest, dividends, and royalties are taxed at 15%.

Which transactions are subject to PPh 4 ayat 2 and what is its nature?

PPh 4 ayat 2 is Final and cannot be credited. Examples include rental income from land and buildings at 10%, and UMKM monthly turnover at 0.5% with specific thresholds and time limits.

How are PPh 25 installments determined based on company revenue?

For companies with revenue < Rp4.8 billion, the installment rate is 50% of 22% tax (11%). For revenue between Rp4.8–50 billion, it is proportional or progressive. For revenue above Rp50 billion, it is 22% of net income.

How is the Regional Hotel and Restaurant Tax calculated?

The tax base (DPP) is the sum of sales and service charges. The tax rate is 10%, and reverse calculation may be needed to determine net sales if pricing includes service charge and tax to reach a target net amount.

What other regional taxes are common in the tourism industry besides hotel and restaurant taxes?

Other regional taxes include advertising/reklame tax, groundwater tax (PAT), and entertainment tax, which applies to activities like karaoke or amusement attractions.

Why is it important for tax staff candidates to understand transaction workflows?

Understanding transaction workflows ensures proper verification of invoices, tax compliance, and accurate calculation of PPh and other relevant taxes, which is critical in the hospitality industry with multiple service transactions.

How do service components in a transaction affect tax calculations?

If a transaction includes a service component, the tax type and rate must be determined, such as applying PPh 21 for employee-related services or PPh 23 for vendor services. Proper classification avoids errors in withholding and reporting.