PPh Orang Pribadi (Update 2023) - 5. Kredit Pajak

Summary

This video covers the topic of tax credits for individual income tax (PPh) in Indonesia. It explains different types of tax credits, divided into two categories: tax deductions and self-paid credits. The script specifically focuses on PPh Pasal 21, which applies to individuals such as employees, and details the types of active income subject to this tax. It also touches on other tax articles, including PPh Pasal 22 and PPh Pasal 23, clarifying which entities and income types are affected, such as rental income, royalties, and dividends, with distinctions between individuals and corporations.

Takeaways

• 😀 Tax credit for individual income tax (PPh) is divided into two categories: withholding/collection taxes and self-paid taxes.
• 😀 PPh Article 21 applies to individuals and is primarily for active income, which includes income from work like wages, services, and competition prizes.
• 😀 Active income requires the individual to work for it, while passive income like rent does not.
• 😀 The employer or income giver is responsible for withholding PPh Article 21 taxes.
• 😀 PPh Article 22 applies to both individuals and companies and is related to imports, government purchases, and other transactions with the government.
• 😀 The tax withholding responsibility for PPh Article 22 falls on the payer of income.
• 😀 PPh Article 23 tax is divided into two categories: a 2% rate for certain services and a 15% rate for dividends, interest, royalties, and prizes.
• 😀 For PPh Article 23, individuals and companies both can be subject to tax, depending on the type of income.
• 😀 Dividends received by individuals are taxed under different rules: either reinvested dividends are taxed or they are final-taxed if not reinvested.
• 😀 Prizes and royalties are taxed differently, with some exceptions based on whether the recipient is an individual or a company.

Q & A

What are the two types of tax credits discussed in the video?

The two types of tax credits are: 1) Tax credits related to withholding and collection, and 2) Tax credits that the individual pays directly themselves.

What does PPh stand for, and which tax law articles are discussed in the video?

PPh stands for 'Pajak Penghasilan,' which is Indonesian income tax. The video covers PPh articles 21, 22, 23, and 24.

Who is the subject of PPh article 21, and what is the object of this tax?

The subject of PPh article 21 is individual taxpayers, specifically employees. The object of the tax is active income, which refers to income earned through work, such as salaries, wages, or services rendered.

What is the difference between active income and passive income?

Active income is income that requires effort or work to earn, such as salary or wages. Passive income, on the other hand, is income earned without direct effort, like rental income or investment income.

Who is responsible for withholding taxes under PPh article 21?

The tax withholding under PPh article 21 is the responsibility of the employer or the entity that provides the income.

What is PPh article 22, and who are the subjects and objects of this tax?

PPh article 22 applies to corporate entities (badan). The object of the tax includes transactions like imports or purchases made by government treasurers.

What are the key differences between PPh articles 23 and 21 in terms of subjects and objects?

PPh article 23 involves both individuals (OP) and corporate entities (badan), with different tax rates for certain objects. For example, services are taxed for corporate entities, while individuals are taxed under PPh article 21 for services. The article also covers taxes on dividends, interest, royalties, and prizes.

What is the tax rate for rental income under PPh article 23?

Under PPh article 23, rental income is taxed at a rate of 15%.

Which types of income are subject to a final tax under PPh article 23?

Dividends received by individuals are subject to a final tax, particularly if they are reinvested in Indonesia or do not meet specific conditions for taxation under other articles.

What is the role of the tax collector in PPh article 23?

In PPh article 23, the tax collector can be either the entity providing the income or the taxpayer receiving the income, depending on the situation and type of income involved.