PPh Orang Pribadi (Update 2023) - 9. Penghasilan Istri

Summary

The video explains the taxation process for married couples in Indonesia, focusing on how to file the SPT (annual tax return) when both spouses have income. The script highlights different marital statuses—such as married with a common household (KK), separated, or divorced—and how each affects the tax filing process. Specific attention is given to the calculation of taxes, including the Bhinneka Tunggal Ika approach for separated or divorced couples. The explanation also covers deductions, tax credits, and how to split tax liabilities based on the income distribution between spouses.

Takeaways

• 😀 The tax status of married couples in Indonesia affects how their income is reported on the SPT (annual tax return).
• 😀 There are four marital statuses considered in tax filings: Kakak (couple living together), PH (divorced with asset separation), and MT (married with separate tax obligations but no asset separation).
• 😀 For the Kakak status, the husband and wife combine their income for tax reporting purposes.
• 😀 A special condition allows a wife's income to be considered 'final' if she works for a single employer or her income is subject to PPh 21 tax, reducing her tax burden.
• 😀 The final PPh 21 tax paid by the wife in the Kakak status is included in the husband's tax return.
• 😀 In the PH status, the husband and wife each report and pay taxes separately as they are considered legally separated.
• 😀 The MT status allows the husband and wife to have separate tax obligations, but their income is considered separate for tax calculation purposes, without asset separation.
• 😀 Bhinneka Tunggal Ika refers to a system where income is initially separated, combined for tax calculation, and then divided again for final reporting.
• 😀 A sample calculation was provided showing how income from both spouses is combined, tax deductions are applied, and the final tax liability is split based on their income proportion.
• 😀 It’s crucial for married couples in Indonesia to understand the implications of their marital status on tax filings and ensure compliance with tax laws.
• 😀 Consulting with a tax professional is recommended to navigate complex scenarios, especially for couples with mixed marital statuses.

Q & A

What is the primary focus of this video transcript?

The primary focus of the video is on how married couples in Indonesia should report their incomes in their tax returns (SPT), particularly regarding the different marital statuses and tax implications based on whether their incomes are combined or separated.

What are the four marital statuses mentioned in the script?

The four marital statuses mentioned are: 'Kakak', 'PH' (divorced), 'PH' with a separate property agreement, and 'MT' (separated without a property agreement).

How is the income tax calculated for married couples under the 'Kakak' status?

Under the 'Kakak' status, the incomes of both the husband and wife are combined for tax purposes. If the wife meets specific criteria, such as working for one employer and having taxes withheld by the employer, her income is considered final and reported on the husband's tax return.

What are the conditions under which a wife's income is considered 'final' and reported on the husband's tax return?

The conditions are that the wife must work for one employer and her income must have had PPh 21 tax deducted by the employer. If these conditions are met, her income is considered final and reported on the husband's tax return as a final income.

What is the key difference between 'PH' and 'MT' statuses?

'PH' refers to divorced couples, where the husband and wife have separate tax identities and incomes. 'MT' refers to couples with a separation agreement, but without a property division, and their incomes are handled as separate but linked under tax regulations.

What is the significance of the term 'Bhinneka Tunggal Ika' in the context of tax calculations?

In the context of tax calculations, 'Bhinneka Tunggal Ika' refers to a situation where the incomes of the husband and wife are initially combined but later separated for the purpose of tax reporting and liability, such as in the case of 'PH' or 'MT'.

How is the tax liability divided between the husband and wife under the 'Bhinneka Tunggal Ika' system?

The tax liability is divided based on the ratio of their respective incomes. For example, if the husband has a higher income than the wife, his portion of the total tax liability will be larger, and the wife's portion will be smaller. This is done by applying the proportion of each person's income to the total combined income.

How is the taxable income calculated for a married couple's tax return when incomes are combined?

The taxable income is calculated by first combining the net incomes of both the husband and wife. Then, the Personal Income Tax Relief (PTKP) is subtracted from the total combined income, which gives the taxable amount before applying the appropriate tax rates.

What happens if the wife has a tax credit under the 'Kakak' status?

If the wife has a tax credit, it is subtracted from her share of the total tax liability, reducing the amount she owes. If she has paid tax that exceeds her final tax liability, the excess may be refunded or carried forward.

Can the tax liabilities of a married couple be entirely separated if one of them is not working?

Yes, the tax liabilities can be separated in cases like 'PH' or 'MT', where both individuals have separate incomes and tax liabilities. Even if one spouse is not working, the couple can still file taxes separately, with the non-working spouse having no taxable income.