Perbedaan Pemotongan & Pemungutan Pajak || Withholding Tax #tutorialpajak

Summary

The video explains the difference between 'pemotongan' (withholding tax) and 'pemungutan' (tax collection) in Indonesia's tax system. Withholding tax is when taxes are deducted from an income payment before it reaches the recipient, such as PPh Pasal 21, 23, and 26. On the other hand, tax collection occurs during transactions, like with PPh Pasal 22 and VAT (PPN), where the seller collects and remits the tax. The video illustrates these concepts with examples, highlighting the practical implications of both systems in ensuring tax compliance and simplifying the payment process for taxpayers.

Takeaways

• 😀 Withholding tax (Pemotongan) and tax collection (Pemungutan) are key concepts in Indonesia's taxation system.
• 😀 Withholding tax helps reduce the taxpayer's burden by deducting taxes before income is received.
• 😀 Withholding tax is regulated by the Income Tax Law (PPH), including articles 21, 23, 26, and 4 (final tax).
• 😀 Tax collection (Pemungutan) is mainly applied to PPh article 22 and Value Added Tax (PPN).
• 😀 The key difference between withholding tax and tax collection is that withholding tax is deducted from payments, while tax collection is added to the payment.
• 😀 Withholding tax simplifies tax payment for taxpayers, as it is deducted at the source and remitted directly to the government.
• 😀 Tax collection increases the amount a taxpayer needs to pay by adding taxes to the price of goods or services.
• 😀 Article 21 of PPh applies to employee salaries, while article 23 applies to income from services and article 26 to income from overseas.
• 😀 PPh 22 relates to tax collection from sales of certain goods, and PPN applies to the sale of goods and services.
• 😀 A case example is provided where PTA pays PTB for consulting services, with PTA withholding PPh 23 and PTB collecting PPN, resulting in a net payment amount.

Q & A

What is the difference between 'pemotongan' and 'pemungutan' taxes in Indonesia?

'Pemotongan' refers to withholding taxes, where tax is deducted from a payment before the recipient receives it. 'Pemungutan' refers to tax collection, where tax is collected from the payer during a transaction or purchase.

Which tax laws govern 'pemotongan' and 'pemungutan' in Indonesia?

'Pemotongan' taxes are governed by PPh 21, PPh 23, and PPh 26, while 'pemungutan' taxes are governed by PPh 22 and PPN (Value Added Tax).

What are the advantages of the withholding tax system (withholding tax)?

Withholding tax helps ease the tax burden on taxpayers by collecting taxes before the income is fully received, making the payment process more manageable for the taxpayer.

What is an example of 'pemotongan' in the script?

In the script, PTA pays PTB a consulting fee of 10 million IDR, and PTA must withhold 2% of that as PPh 23, amounting to 200,000 IDR. PTB then receives 9,800,000 IDR after the tax is deducted.

What is an example of 'pemungutan' in the script?

In the script, PTB must collect 10% PPN (Value Added Tax) from PTA on the consulting fee of 10 million IDR, which amounts to 1 million IDR. This is added to the fee, making the total payment 11 million IDR.

How does 'pemungutan' affect the total payment made by PTA?

The total payment made by PTA includes the original fee of 10 million IDR plus 1 million IDR for PPN. After subtracting the 200,000 IDR for PPh 23, the net payment PTA makes is 10,800,000 IDR.

What is the purpose of 'pemotongan' tax?

The purpose of 'pemotongan' tax is to reduce the immediate financial burden on taxpayers by deducting taxes directly from payments, ensuring tax is collected even before the income is fully received.

What is the main difference between 'pemotongan' and 'pemungutan' in terms of collection?

The main difference is that 'pemotongan' involves deducting tax directly from the payment before the recipient gets the income, whereas 'pemungutan' involves collecting tax during a transaction and adding it to the total payment.

What does the term 'fiskus' refer to in the context of 'pemotongan' and 'pemungutan'?

In the context of 'pemotongan' and 'pemungutan', 'fiskus' refers to the tax authority or the government, which receives the tax collected by the withholding agents or the parties responsible for tax collection.

Why is it important to understand the differences between 'pemotongan' and 'pemungutan' taxes?

Understanding the differences is important because it helps clarify how taxes are collected, which laws apply, and how each process affects both taxpayers and businesses in terms of their financial obligations and cash flow.