YAYASAN KOK BISA BEBAS PAJAK?

Summary

In this video, the speaker explains the tax obligations of a foundation (yayasan) in Indonesia. While donations, endowments, and grants are not taxable, foundations may still face taxes if they generate income, such as from renting out property or selling religious accessories, which are subject to a 0.5% tax. Additionally, foundations must report their financial activities and meet payroll tax obligations if they employ staff earning above the set threshold. The speaker highlights other potential taxes, like those on food outlets, emphasizing the importance of compliance with various tax regulations.

Takeaways

• 😀 Foundations (yayasan) in Indonesia are generally not subject to tax, but they still have tax obligations.
• 😀 Even though donations like wakaf and hibah are tax-exempt, foundations may have other taxable income sources.
• 😀 If a foundation rents out property, the rental income is subject to final tax.
• 😀 Selling religious accessories can be taxed at a rate of 0.5%.
• 😀 Foundations are required to file an SPT (tax return) for bodies in the form of a foundation.
• 😀 If a foundation employs staff and their salary exceeds 4.5 million IDR/month, tax withholding is required.
• 😀 Other taxable activities include operating a canteen if the revenue exceeds certain thresholds set by local regulations.
• 😀 Foundations need to be aware of various types of taxes, including regional taxes for businesses like restaurants.
• 😀 It's important to keep track of all income sources to ensure compliance with tax regulations.
• 😀 Foundations must ensure they follow the specific tax rules based on their activities, such as selling goods or providing services.

Q & A

Is a foundation subject to tax?

Generally, a foundation is not directly subject to tax. However, there are specific situations where it may have tax obligations, such as when it has income from sources other than donations or gifts.

Do foundations need to file tax reports?

Yes, foundations are required to submit an annual tax report (SPT) as a legal entity, similar to other businesses or organizations.

What types of income does a foundation need to report for tax purposes?

A foundation must report all its income, including donations, gifts, and other sources of income like rental income or sales of religious accessories.

Is income from donations, waqf (charitable endowments), or grants taxable?

No, income from donations, waqf, or grants is generally not subject to tax.

What if a foundation has rental income? Is it taxable?

Yes, rental income generated by the foundation is taxable and subject to final tax rates.

Are sales of religious items by a foundation taxable?

Yes, if a foundation sells religious accessories or items, the income is subject to a tax of 0.5%.

Does a foundation need to deduct taxes for employee salaries?

Yes, foundations are required to deduct taxes for employees whose monthly salary exceeds the Personal Income Tax (PIT) threshold of 4.5 million IDR.

What happens if a foundation operates a canteen or similar business?

If a foundation operates a canteen or a business that generates revenue, and the income exceeds the legal limit, it may be subject to local taxes, such as regional taxes or restaurant taxes.

What other types of income should a foundation be aware of for tax purposes?

Foundations should be mindful of all income types, including income from rental properties, sales of goods or services, and business operations that may be subject to tax.

Why is it important for foundations to understand their tax obligations?

It is essential for foundations to understand their tax obligations to avoid penalties or non-compliance, as well as to maintain transparency and good financial management.