Subjek & Objek Pajak | MOOC | Materi Pengantar Perpajakan Seri 6

Summary

This video covers key concepts in Indonesian taxation, focusing on tax subjects and objects. It explains the subjects of income tax, including individuals, inheritance, companies, and permanent establishments, and discusses the classification of income. The video also covers value-added tax (VAT), luxury goods tax (LGT), and property tax, as well as the subjects involved in land and building transfer taxes and stamp duty. Key exemptions and regulations are also highlighted, making the content comprehensive for understanding the basics of Indonesian tax law.

Takeaways

• 😀 Subjek Pajak (Taxpayers) include individuals, undivided inheritance, entities, and permanent establishments (but).
• 😀 Domestic taxpayers are individuals residing in Indonesia for more than 183 days within a 12-month period or those with the intent to stay in Indonesia.
• 😀 Income Tax (Pajak Penghasilan) is levied on any economic gain that can be used for consumption or wealth accumulation, including wages, business profits, and capital gains.
• 😀 VAT (PPN) is a consumption tax on goods and services within the customs area, including imports, exports, and local transactions.
• 😀 The Luxury Goods Tax (PPnBM) applies to specific luxury goods and services, as defined by the law.
• 😀 Property Tax (Pajak Bumi dan Bangunan) is imposed on land and buildings owned or used by individuals or entities, with certain exemptions for public, governmental, and religious purposes.
• 😀 Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan) is charged on the transfer or acquisition of property rights, with exceptions for government transactions and public interests.
• 😀 Stamp Duty (Bea Materai) is imposed on documents such as contracts and agreements, with exemptions for specific government-related documents and certain public service activities.
• 😀 Taxpayers are categorized into domestic and foreign groups, with rules distinguishing the rights and obligations for each group.
• 😀 Various exemptions exist for taxes, including for government-owned properties, educational institutions, and international diplomatic properties.

Q & A

What are the subjects of income tax according to the script?

The subjects of income tax are individuals, undivided inheritance, corporations, and permanent establishments (but).

How is the status of a domestic tax subject determined?

A domestic tax subject is defined as an individual who resides in Indonesia, has stayed in Indonesia for more than 183 days in a 12-month period, or intends to live in Indonesia for at least a year.

What marks the beginning and end of the tax subject status for individuals?

The tax subject status for individuals begins when they are born, reside, or intend to reside in Indonesia, and ends when they die or leave Indonesia permanently.

What does 'income' mean according to the Income Tax Law in the script?

Income is defined as any additional economic ability received or earned by the taxpayer, originating from both domestic and foreign sources, and can be used for consumption or to increase the taxpayer's wealth.

What are the classifications of income mentioned in the script?

The classifications of income include income from employment and professional services (e.g., salaries), income from business activities, income from capital such as interest and dividends, and other income like gifts or debt relief.

What is the value-added tax (VAT), and what are its main objects?

VAT is a consumption tax on goods and services within the customs area, imposed on goods delivery, taxable service delivery, imports, and the utilization of taxable services, among other activities.

What are the exceptions to the Value-Added Tax (VAT) for certain activities?

Certain activities exempted from VAT include the provision of services used by the government for public administration, and services related to social, health, education, and cultural purposes.

Who is subject to the property tax, and what is included in the definition of 'building'?

The property tax applies to individuals or entities that own, control, or benefit from land or buildings, including roads, hotel facilities, and public utilities like swimming pools and sports areas.

What is the 'Land and Building Acquisition Duty' (BPHTB), and who are its subjects?

The Land and Building Acquisition Duty is a tax imposed on the transfer of land or building rights. The subjects are individuals or entities acquiring these rights, with certain exceptions like diplomats, government bodies, and international organizations.

What is the purpose of the stamp duty (Bea Materai) and what types of documents are subject to it?

Stamp duty is imposed on documents to formalize agreements and transactions. Documents subject to this duty include notarial deeds, agreements, and financial documents such as securities, with certain exemptions like receipts for public services.