Cara Menghitung Pajak Penghasilan (PPh) Badan Perusahaan Tahun Pajak 2023

Summary

This video explains how to calculate corporate income tax (PPh Badan) for companies in Indonesia for the 2023 fiscal year. It breaks down four key variations: final tax (1%) for smaller companies, and three categories of normal tax rates based on annual turnover (less than 4.8 billion, between 4.8 to 50 billion, and above 50 billion). The video provides clear steps, examples, and an Excel tool for calculating taxes, ensuring viewers understand how to determine their tax obligations. It also touches on how to calculate advance payments for the following year, 2024.

Takeaways

• 😀 The video explains how to calculate Corporate Income Tax (PPh Badan) for companies in Indonesia for the 2023 tax year.
• 😀 There are four variations in calculating PPh Badan for 2023, depending on company type, registration year, and annual revenue.
• 😀 Companies with a yearly turnover of less than IDR 4.8 billion can still use a final tax rate of 1% on their gross turnover.
• 😀 Companies with a turnover above IDR 4.8 billion but below IDR 50 billion must calculate their tax using normal tax rates, with some applying special discounts.
• 😀 The normal tax rate is 11% on taxable income for companies with turnover under IDR 4.8 billion, with a 50% discount for some companies.
• 😀 For companies with turnover exceeding IDR 50 billion, the normal tax rate is 22% with no available tax discounts.
• 😀 The tax calculation involves determining the company’s net income and applying the appropriate tax rate based on their turnover category.
• 😀 PT, CV, cooperatives, and individual PTs registered after 2020 must use the normal tax rate, while companies registered before 2021 may still qualify for the 1% final rate.
• 😀 An Excel tool for calculating PPh Badan is provided to assist with the 2023 tax year calculations, helping to streamline the process for businesses.
• 😀 Angsuran PPh Pasal 25 (advance tax installment) for 2024 is calculated based on 2023 tax results, with monthly installments based on projected income for 2024.

Q & A

What is the main topic of the video?

The main topic of the video is how to calculate corporate income tax (PPh Badan) for companies in Indonesia for the 2023 tax year.

How many variations of calculating corporate income tax (PPh Badan) are there for 2023?

There are four variations of calculating corporate income tax (PPh Badan) for the 2023 tax year.

What are the two main categories of corporate tax calculation?

The two main categories are companies that are still subject to the final tax rate of 1%, and companies that must use the normal tax rate.

Which companies are eligible to use the 1% final tax rate?

Companies that are eligible for the 1% final tax rate include those with an annual turnover of less than IDR 4.8 billion, and certain entities like CVs, cooperatives, and individual PTs that have been registered in 2021, 2022, or 2023.

What is the normal tax rate for companies with a turnover of less than IDR 4.8 billion in 2023?

The normal tax rate for companies with a turnover of less than IDR 4.8 billion in 2023 is 11% of taxable income.

How is the taxable income calculated for companies that use the normal tax rate?

The taxable income is calculated by subtracting the cost of goods sold (HPP) and other business expenses from the company's revenue to determine the net income, which is then taxed at the rate of 11%.

What happens if a company’s revenue exceeds IDR 4.8 billion but is still below IDR 50 billion?

For companies with revenue between IDR 4.8 billion and IDR 50 billion, the taxable income is subject to two different tax rates: 11% for the portion of revenue up to IDR 4.8 billion and 22% for the remaining income above that threshold.

How does the 50% tax reduction for small businesses work?

Companies with a turnover of up to IDR 50 billion receive a 50% tax reduction on the normal tax rate of 22%. This results in an effective tax rate of 11% for the portion of income that falls under this threshold.

What is the corporate income tax rate for companies with revenue over IDR 50 billion?

For companies with revenue over IDR 50 billion, the tax rate is 22% on the taxable income without any reduction.

How do companies calculate the advance tax payments for the following year?

Companies calculate advance tax payments for the following year (e.g., 2024) based on the previous year’s taxable income. The advance payments are typically divided into 12 monthly installments, and the amount is adjusted to avoid a large tax liability at the end of the year.