Tax

Definition Taxes are compulsory contributions to the state owed ​​by individuals or entities who are forced by law to not get rewarded directly and used for the purposes of the state for the welfare of the people. (UU No. 6 tahun 1983)

Characteristics of Tax Tax Function A mandatory fee paid by the taxpayer in the country Payments are based on legal norms Sources of financing for collective expenditure Means to improve the general welfare Remuneration not provided directly Tax Function Function budgetair As regulators As a means of economic stability guards As a means of income redistribution

Principles of Tax Collection The principle of equality , the principle of balance with the ability or the principle of justice The principle of certainty , the principle of legal certainty Convenience of payment principle , principle of taxation timely or pleasure principle The principle of economics , the importance of economic principles in taxation

Jenis-jenis Pajak Direct Taxes Indirect Taxes Tax Center Local tax By its very nature Tax Center Local tax Based of Intsatation Personal Tax Tax Agency Based of subject Domestic taxes Foreign tax Originally based

The object of income tax (PPH) Definition of Income Taxes imposed on entities or private persons on income earned in a tax year Tax object people person agency Tax Tarrif private persons Taxable and Tax Rates Up to Rp 50 million = 5% Rp 50 million - Rp 250,000,000 = 15% USD 250 million - USD 500 million = 25% The above Rp 500 million = 30% Corporate Tax Rates Rates pph weight 25%

PTKP per year be not less than: continuation Exemption (PTKP) PTKP per year be not less than: 1) Rp 24.300.000 million for themselves an individual taxpayer 2) an additional Rp 2.025.000 million to taxpayers who marry 3) Rp 24.300.000 million in addition to a wife whose income combined with the income of the husband 4) Rp 2.025.000 million extra for each member of the family of flesh and in a straight line as well as adopted children to be borne entirely, at most three people per family. The calculation of the personal income tax Income Tax Payable = (Net Income year - PTKP) x tariff of tax Calculation of Corporate Income Tax Net income x tariff of tax

The calculation of the personal income tax continuation Example The calculation of the personal income tax Gunawan in 2010 had a taxable income of Rp 970.25 million. The amount of income tax that must be paid or payable by Gunawan is? Taxable Income Rp 970.250.000 Income tax that must be paid: 5% x Rp 50.000.000 Rp 2.500.000 15% x Rp 200.000.000 Rp 30.000.000 25% x Rp 250.000.000 Rp 62.500.000 30% x Rp 470.250.000 Rp 141.075.000 Total Rp 236.075.000

Property tax Definition The tax imposed on the ownership or use of land or buildings Tax object Soil Buildings (swimming pools, fancy fence, gyms, shipyards, docks, luxurious garden, luxury Fence, Toll Road) Tarrif 0.5% SVTO Land Size x Price Sale Building x sale price NJOPTK (taxable value of non-taxable) Rp.12.000.000

continuation - Land Size x Price Sale Building x Selling Price Taxable Sale Value (NJKP) 20% X NJOPTKP (for SVTO <1 billion) 40% X NJOPKP (for SVTO 1 billion or more Calculation Property tax payable = (SVTO-NJOPTKP) x SVTO x tariff of tax Example - Land Size x Price Sale Building x Selling Price Taxable value (NJOP) NJOPTK (taxable value of non-taxable)              Selling Value of Tax taxable (SVTO)                                  Selling Value of Tax taxable (SVTO)                                                  = 20% X taxable value of non-taxable (for SVTO <1 billion) = 40% X taxable value of non-taxable (for SVTO ≥1 billion) Total property tax = 0,5 % X SVTO XXXXX   XXXXX XXXXX       XXXXX (-)        XXXXX         XXXXX    

Types of tax tariff Proportional Tax Rate (Comparable) Using a fixed percentage for each of the tax base Proportional Tax Rate Using the percentage decreases for each tax base Degresif Tax Rate (Decrease) The tax rate is fixed for each tax base or tax paid besaarnya fixed amounts Constant Tax Rates (Fixed) The tax rate with the percentage increasing ascending or higher for each tax base Progressive Tax Rate (Up)

Flow tax administration Taxpayer Make a list of TIN On line Jump came KPP Calculation Pay SPT report that has been in Content

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