Bagaimana Bisnis Online Shop Melapor Pajak???

Summary

The video script discusses the thriving online business landscape in Indonesia and the importance of tax reporting for these ventures. It highlights the common misconceptions about tax obligations for online businesses, emphasizing the need for proper accounting and tax compliance. The script explains various types of tax obligations, including PPH (Pajak Penghasilan Hidup) and PPN (Pajak Pertambahan Nilai), and clarifies the conditions under which they apply. It also details the annual tax reporting process, distinguishing between final tax payments and progressive tax rates, aiming to provide clarity for online business owners.

Takeaways

• 🌐 The script discusses the importance of tax reporting for online businesses in Indonesia, which are flourishing but not well-informed about tax obligations.
• 📈 The presenter, Luka Setiawan, encourages viewers to like, comment, and subscribe for consistent business knowledge sharing.
• 🛍️ Online businesses, particularly those on marketplaces, are considered retail and are often involved in digital payments directly linked to bank accounts, making them taxable.
• 🔍 Tax authorities can monitor bank accounts, emphasizing the necessity for businesses to report taxes accurately.
• 📋 Proper bookkeeping and administration are crucial for accurate tax reporting.
• 📝 Tax obligations for online businesses can be divided into two models: periodic tax reporting (SPT) and annual tax reporting (SPP).
• 💼 SPT includes monthly or annual reporting, with specifics depending on whether the individual is a private person or a legal entity.
• 📊 Different types of PPH (Pajak Pungutan Hasil) apply to various conditions of the business, such as PPH 21 for employees with high income, PPH 22 for imported goods, and PPH 23 for services like shipping.
• 🏢 PPH 4 ayat 2 is related to building rentals, and if a business rents a warehouse, they must withhold this tax.
• 💰 PPH 25 is a tax installment for businesses with a turnover of less than 4.8 billion, often applicable to small and medium enterprises (SMEs).
• 📈 If the business turnover exceeds 4.8 billion, the business must register as a PKP (Pengusaha Kena Pajak) and collect PPN (Value Added Tax) from customers.
• 📅 Annual tax reporting (SPT Tahunan) is due by March of the following year, and individuals typically report using Form 1770.

Q & A

What is the main topic of the video script discussing?

The main topic of the video script is discussing the tax reporting for online businesses in Indonesia.

Why is tax reporting for online businesses a significant issue in Indonesia?

Tax reporting for online businesses is significant because online businesses are flourishing in Indonesia, yet many people are not aware of how to properly report their taxes.

What are the two main models of tax obligations discussed in the script?

The two main models of tax obligations discussed are related to SPT (Surat Pemberitahuan Potongan), which includes both monthly (SPT Masa) and annual (SPP Tahunan) reporting.

What does SPT Masa refer to in the context of tax reporting?

SPT Masa refers to the monthly tax reporting obligations, which include PPH (Pajak Pungutan Hasil) and PPN (Pajak Pertambahan Nilai) depending on the business transactions.

What is PPH 21, and under what conditions is it applied to an online business?

PPH 21 is a withholding tax applied when an online business has employees with a monthly income exceeding the tax-free threshold set by the government, which is 54 million rupiah per year for single, non-dependent individuals.

What is the purpose of PPH 22 in the context of an online business?

PPH 22 is applied to an online business when it involves importing goods, and it can later be used as a tax credit.

How is PPH 23 related to the services used by an online business?

PPH 23 is a withholding tax applied when an online business uses services such as shipping or delivery, where 2% of the service cost must be withheld and reported.

What is the significance of PPH 25 in the tax reporting for an online business?

PPH 25 is an advance tax payment, which is used when an online business does not opt for the final tax rate (PP 23) and instead pays taxes progressively throughout the year.

What is the threshold for an online business to become a PKP and start collecting PPN?

An online business must have an annual turnover exceeding 4.8 billion rupiah to become a PKP (Pengusaha Kena Pajak) and start collecting PPN (Value Added Tax).

What are the options for tax reporting for an online business with an annual turnover less than 4.8 billion rupiah?

For online businesses with an annual turnover less than 4.8 billion rupiah, they can opt for PPH 23, which is a percentage of their monthly turnover, or they can choose the standard tax rate through PPH 25 if they prefer not to collect PPN from customers.

What is the procedure for annual tax reporting (SPT Tahunan) for an online business?

For the annual tax reporting, an online business owner, usually an individual, should report using Form 1770 by March of the following year, summarizing the annual income and expenses, and paying any due taxes or adjusting for any overpayments through PPH 25.

Outlines

00:00

📈 Online Business Tax Reporting in Indonesia

This paragraph discusses the booming online business sector in Indonesia and the importance of understanding tax reporting for such businesses. The speaker introduces the topic and emphasizes the need for business owners to be aware of their tax obligations. It mentions the common practice of selling through online marketplaces and the use of digital payment methods, which directly relate to bank accounts and thus to tax monitoring by authorities. The speaker outlines different tax models, including SPT (monthly tax reporting) and SPP (annual tax reporting), and delves into specific types of tax obligations such as PPH (withholding tax) for various scenarios like employee salaries, imported goods, and services like shipping. The paragraph concludes by stressing the importance of proper accounting and tax reporting to avoid issues with tax authorities.

05:03

💼 Tax Obligations for Online Businesses Beyond a Certain Turnover

The second paragraph focuses on the tax implications for online businesses once they surpass a certain turnover threshold. It explains that businesses with an annual turnover exceeding 4.8 billion Indonesian Rupiah are required to register as PKP (Taxpayer Identification Number holders) and collect PPN (Value Added Tax) from their customers, similar to traditional retail businesses. The paragraph also discusses the possibility of issuing tax invoices for transactions with government entities or large wholesalers. It further explains the annual tax reporting process, including the use of form 1770 for individual business owners, and the distinction between using final tax rates (PP23) and normal progressive tax rates. The summary clarifies the difference between final and progressive tax payments and the conditions under which each applies, concluding with a reminder of the importance of accurate tax reporting for the sustainability of the business.

Keywords

💡Business Online

Business Online refers to the conduct of commercial activities over the internet. It is the main theme of the video as it discusses the various aspects of tax reporting for online businesses, which are thriving in Indonesia. The script mentions that while many people are engaging in online businesses, such as selling on marketplaces, there is a lack of understanding regarding tax obligations.

💡Tax Reporting

Tax Reporting is the process of informing the tax authorities about one's income and expenses, and paying the required taxes. In the video, the speaker aims to educate viewers on how to report taxes for their online businesses, emphasizing the importance of compliance with tax laws.

💡Marketplace

A Marketplace in the context of the video refers to an online platform where various sellers can list their products for sale. It is a common platform for online businesses, as mentioned in the script, where transactions occur and tax obligations arise.

💡Digital Media

Digital Media is used to describe the various online channels and platforms used for conducting business and making payments. The script highlights that most online business transactions are conducted using digital media, which directly relates to bank accounts and thus to tax reporting.

💡Tax Compliance

Tax Compliance is the adherence to tax laws and regulations, including the timely and accurate reporting of income and paying the correct amount of taxes. The video script stresses the importance of tax compliance for online businesses to avoid legal issues.

💡SPT (Surat Pajak Tahunan)

SPT stands for 'Surat Pajak Tahunan,' which translates to 'Annual Tax Statement.' It is a key concept in the video as it is one of the tax documents that online business owners need to file annually, usually by March for individuals.

💡PPH (Pajak Pungutan Hasil)

PPH, or 'Pajak Pungutan Hasil,' refers to 'Withholding Tax' in English. The script explains different types of PPH that may apply to online businesses, such as PPH 21, PPH 22, and PPH 23, depending on the nature of the business transactions.

💡PPN (Pajak Pertambahan Nilai)

PPN, or 'Pajak Pertambahan Nilai,' is 'Value-Added Tax' in English. The video discusses the obligation of online businesses to collect and remit PPN if their annual turnover exceeds a certain threshold, making them a PKP (General Taxpayer).

💡Omset

Omset, short for 'omzet,' means 'turnover' or 'revenue' in English. It is a critical term in the script as it determines the tax obligations of online businesses, including whether they need to pay PPN and at what rate.

💡PKP (Pemungut Pajak)

PKP stands for 'Pemungut Pajak,' which translates to 'Tax Collector.' In the context of the video, it refers to businesses that are required to collect PPN from customers and remit it to the tax authorities due to their high turnover.

💡Formulir 1770

Formulir 1770 is a specific tax form used by individuals in Indonesia to report their annual income for tax purposes. The script mentions that online business owners should use this form to report their SPT.

Highlights

The rapid growth of online businesses in Indonesia has led to a need for understanding tax reporting for these ventures.

Many are unaware of how to properly report taxes for their online businesses.

Encouragement for viewers to like, comment, and subscribe for consistent business knowledge sharing.

Discussion on the prevalence of online marketplaces and the retail nature of online businesses.

The majority of customers use digital media for transactions, which relates directly to bank accounts and tax implications.

A warning against underreporting taxes on online transactions due to the monitoring capabilities of tax authorities.

An explanation of the two main tax reporting models: periodic (monthly or annual) and annual tax reporting.

Differentiation between various types of PPH (Pajak Pungutan Hasil) based on business conditions and transactions.

PPH 21 is levied on employees with income above a certain threshold, highlighting the importance of payroll tax.

PPH 22 is related to import activities, and its potential to be credited against future taxes.

PPH 23 is associated with the use of services like shipping, which must be accounted for in tax reporting.

PPH 4, particularly Clause 2, is connected to building rent and the tax obligations that come with it.

PPH 25 is an installment tax, which is provisional and may be adjusted at the end of the fiscal year.

PP 23 is a final tax for small businesses with an annual turnover below a certain limit, emphasizing tax simplification.

The obligation to register as a PKP (Pengusaha Kena Pajak) and collect PPN (Pajak Pertambahan Nilai) for businesses with a turnover above a specific threshold.

The ability to issue tax invoices for both retail and wholesale transactions, depending on the nature of the business.

The distinction between choosing the final tax rate (PP 23) and the standard tax rate, and their implications for tax payments.

A detailed explanation of the tax rates for individuals choosing the standard tax rate, including the progressive nature of the rates.

The process of annual tax reporting (SPT Tahunan) and the forms required for different types of businesses.

The importance of summarizing annual turnover for tax reporting purposes and the potential for tax exemptions or reductions.

A summary of the tax obligations for online businesses, including SPT Masa and SPT Tahunan, and the conditions for PPN.

Transcripts

satu tema yang menarik karena bisnis

online saat ini benar-benar sudah sangat

banyak ya Bahkan bisa dibilang menjamur

di Indonesia tapi belum banyak yang tahu

bagaimana sih pelaporan pajaknya gitu ya

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Halo Bapak Ibu jumpa lagi dengan saya

luka Setiawan kali ini saya akan

membahas materi mengenai bagaimana sih

pelaporan pajak untuk bisnis online satu

tema yang menarik karena bisnis online

saat ini benar-benar sudah sangat banyak

ya Bahkan bisa dibilang menjamur di

Indonesia tapi belum banyak yang tahu

bagaimana sih pelaporan pajaknya gitu ya

Sebelum saya memulai materi ini jangan

lupa untuk like komen dan subscribe

video-video dari telkomselping karena

kami secara konsisten akan membagikan

ilmu-ilmu seputar bisnis bagi bapak ibu

semua Oke kali ini saya langsung masuk

ke materi ya Eh kalau kita bicara bisnis

online shop tentu yang yang banyak di

pikiran eh teman-teman semua pasti

jualannya biasanya di marketplace ya

entah marketplace apa macam-macam lah ya

marketplace yang ada gitu ya dan

mayoritas customer itu and user ya maka

seringkali dibilang bisnis online itu

jatuhnya retail ya karena mereka

jualannya ke and user kemudian pemba

mayoritas mayoritas menggunakan media

digital dengan berbagai sekarang

Berbagai opsi lah ya Mau bayar pakai apa

kan gitu memang akhir-akhir ini sudah

ada yang pakai sistem COD ya cash on

delivery ya cuman kan saya kira

mayoritas masih pembayaran base on media

digital ya artinya begitu pembayaran

mulai media digital maka itu akan

langsung relate ya langsung link dengan

rekening bank bapak ibu semua Maka

jangan coba-coba untuk tidak melaporkan

pajak atas transaksi yang terjadi di

usaha online Anda gitu ya karena

rekening saat ini kan sudah bisa

dimonitor ya oleh oleh

pihak pajak kan gitu ya jadi eee sudah

mulai harus diperhatikan Bagaimana

pembukuannya ya administrasinya supaya

bisa melaporkan pajak secara tepat

tentunya ya berikutnya apa sih kewajiban

perpajakan dari bisnis online itu

sendiri kalau kita bicara kewajiban

perpajakan itu paling gampang dibagi

dengan dua model yang pertama adalah

terkait SPT masa ya atau kewajiban

pelaporan pajak bulanan lah paling

gampang ya SPP tahunan kalau kita bicara

tahunan itu yang biasanya dilakukan di

bulan maret untuk orang pribadi dan

April untuk badan kan gitu ya dua ini

masa dan tahunan nah kemudian untuk masa

kita breakdown lagi nih kalau kita

bicara SPT masa itu ada terkait

kewajiban PPH ada kewajiban PPN nah

bisnis online terkait yang mana Nah ini

ini Coba bapak ibu cermati ya Mana yang

terkait dengan bisnis online anda semua

kalau kita bicara PPH itu ada yang

namanya PPH 21 PPh 21 ini dikenakan

Ketika anda memiliki karyawan yang

memiliki penghasilan di atas ppkp kalau

dia karyawan itu single ya belum menikah

tidak punya tanggungan ya maka ptkp-nya

54 juta tahun ya sebulannya 4,5 juta

jadi kalau punya karyawan dengan gaji

sebulan lebih dari empat setengah juta

maka anda sudah harus memotong PPH 21

Nah maka adalah kewajiban pa21 atas

bisnis online Anda tapi kalau nggak ada

karyawan yang dengan gaji segitu maka

tidak ada kewajiban PPH 21 berikutnya

PPH 22 Kalau Anda impor misalnya ya Jadi

kalau anda barang dagang impor biasanya

ada PPH 22 Nah itu Anda Anda apa

dikenakan ya PPH 22 jadi Anda dikenakan

PPH 22 nanti itu bisa jadi kredit pajak

berikutnya PPH 23 PPH 23 ini dikenakan

kalau bisnis online Anda menggunakan

jasa misalnya jasa ekspedisi Jadi kalau

anda pakai jasa ekspedisi Anda wajib

memotong lawan transaksi gitu 2% ya 23

tapi kalau Anda dapat enggak menggunakan

jasa itu maka tidak tidak perlu memotong

PPH 23 gitu ya sama dengan 22 tadi Kalau

enggak ada impor ya Berarti enggak ada

sama dengan 21 ya Jadi ini adalah

conditional tergantung kondisi di

lapangan ada apa tidak transaksinya

kemudian PPH 4 ayat 2 ya kaitannya

dengan sewa bangunan kalau kalau anda

misalnya sewa gudang misalnya ya maka

anda perlu motong PPH 4 ayat 2 nah itu

yang Anda harus setorkan ke negara tapi

kalau anda tidak ada sewa Ya tentu

enggak ada transaksi itu ada lagi PPH 25

Nah kalau PPH 25 ini sering kali itu ada

kenapa karena PPH 25 ini adalah angsuran

pajak jadi kalau kalau anda membayar

dengan tarif normal ya bukan yang final

ya Nah itu ada PPH 25 itu angsuran

biasanya ada yang terakhir itu PP 23 nah

PP 23 Ini untuk apa PP 23 ini jika omset

online shop Anda selama 1 tahun kurang

dari 4,8 miliar nah ini yang biasanya

sering kali ada untuk Anda yang UMKM

biasanya yang anda biasanya bayar

setengah persen dari omset setiap bulan

itu namanya PP 23 ya atau PPH final UMKM

orang sering Sebut nah itu sering kali

ada ya kalau yang di awal tadi 21 22 23

4 ayat 2 itu ada tidaknya tergantung

transaksi Ya tapi kalau PP 23 itu selama

bisnis ada dan anda Om itu harus bayar

atau PPH 25 itu angsuran Kalau anda

omsetnya lebih dari 4,8 misal maka anda

pakai tarif normal dan anda perlu bayar

PPH 25 setiap bulan Nah itu terkait

pph-nya Nah ada lagi PPN Oke kalau PPN

ini dikenakan kalau omset anda di atas

4,8 miliar Jadi kalau bisnis online shop

anda omsetnya sudah di atas 4,8 M maka

anda wajib menjadi PKP ketika menjadi

PKP Anda wajib memungut PPn untuk bisnis

online shop sendiri karena jualnya Ken

user Jualnya ke n user maka dia bisa

pakai sistem digunggung sama seperti

pedagang retail lainnya Ya seperti

beberapa minimarket yang kita kenal ya

Enggak mungkin ketika anda beli Anda

dimintai NPWP Ya enggak mungkin karena

mereka memang retail Ya begitu juga

dengan bisnis online anda ketika anda

jual KN user Anda bisa mengakui faktur

pajak di Gunggung dalam pelaporan PPN

Anda gitu ya tapi kalau Anda jual ke

pedagang grosir misalnya ya pedagang

besar ya ada yang kulak di tempat anda

gitu maka anda bisa membuat faktur pajak

yang standar gitu Anda bisa mengajukan

nomor seri misalnya nah itu itu juga

bisa ya Jadi pada prinsipnya Ketika anda

omset sudah di atas 4,8 M maka anda

sudah dikenai kewajiban perpajakan PPN

hanya jika di atas 4,8 M atau kalau anda

mengajukan secara sukarela itu juga bisa

meskipun tidak meskipun omset dibawa 4,8

m tapi kalau anda mengajukan sukarela ya

Misalnya karena lawan transaksi anda

selalu dengan bendahara pemerintah maka

anda juga bisa BPR PKP ya tapi jika

omset anda di bawah 4,8 m dan anda anda

tidak mengajukan ya maka anda tidak

perlu menanggung PPN itu sendiri itu

tadi kewajiban SPT masa baik dari PPH

dan PPN ya itu yang perlu dibayarkan

setiap bulan berikutnya ada kewajiban

terkait SPT tahunan nah SPT tahunan ini

yang saya bilang di awal tadi dia

bayarnya atau dia lapornya ya setiap

Maret tahun berikutnya gitu ya Jadi

kalau sekarang 2022 lapor SPT 2022

maksimal adalah di Maret 2023 nah

seperti itu ya untuk Anda pemilik bisnis

online ya saya asumsikan ini adalah

orang pribadi ya Anda lapor SPT tahunan

menggunakan formulir 1770 ya

1770 karena anda memiliki usaha gitu ya

yang perlu dilakukan Apa yang perlu

dilakukan adalah anda perlu rekap nih

omset selama 1 tahun Anda perlu rekap

omset selama 1 tahun nah itu yang

dimasukkan di SPP jika anda pakai final

PP 23 ya biasanya SPT tahunan aja anda

sudah nihil tidak perlu bayar lagi tapi

kalau anda pakai tarif normal Karena

Anda memilih tarif normal misalnya ya

biasanya orang militer Normal itu karena

marginnya tipis banget jadi kalau tarif

ini kan WP bisa milih ya mau pakai PP 23

ya atau tarif normal selama belum lebih

dari 7 tahun kalau orang pribadi Jadi

kalau orang pribadi maksimal pakai PP 23

itu 7 tahun tapi dia boleh tidak pakai

tidak pakai tarif final tapi pakai tarif

normal ya karena marginnya tipis ya

karena kalau tarif normal karena kalau

PP 23 itu pembayarannya dari omset jadi

rugi pun dia tetap harus bayar tapi

kalau tarif normal seandainya rugi dia

tidak perlu bayar seperti itu Seandainya

dia pakai final biasanya nihil SPT

tahunannya tapi kalau normal biasanya

ada kurang bayarnya Ya tapi kan sudah

dicicil dengan PPH 25 tadi kalau yang

pakai tarif normal gitu jadi pembayaran

di akhir tahun supaya tidak terlalu

besar kan gitu ya Dan kalau pakai tarif

normal tarifnya berjenjang ya 5 15 ya 25

30 dan terakhir ada 35%. nah itu yang

yang Anda harus bisa bedakan antara

tarif PP final ya pp23 final atau tarif

normal kalau final SPT tahunan nihil

galak normal ada kurang bayar biasa dan

ada PPH 25 ya jadi sesimpel itu bapak

ibu pelaporan SPT tahunan untuk bisnis

online ya Anda tinggal bayar SPT masa

yang terkait transaksi yang mana antara

21 22 234 ayat 225 tadi ya dan bp23

termasuk juga ppn-nya kalau ada Kalau

Anda PKP dan kewajiban SPT tahunan

Semoga dengan penjelasan Ini bisa

memberikan Anda gambaran Bagaimana

melaporkan pajak untuk bisnis Anda ya

Semoga bisa memberikan Anda Inside

sampai jumpa di video selanjutnya

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