Pajak Atas Jasa Event Organizer

Pertanyaan:

Assalamualaikum..

Saya Fajar dari perusahaan EO yg sudah PKP..

Pak saya mau tanya mengenai pajak atas jasa EO, di PO Tercatat ada arrangement fee 15 % sebesar 14,869,500. Nah mereka (customer) potong tagihan atas jasa pph 23 nya dari nilai DPP pak (2% x Rp 113,999,500), bukannya utk potongan pph 23 nya 2% x 14.869.500 ? Karena kita ke perusahaan yang lain seperti itu pak 2 persen dari arrangement fee..

Mohon pencerahannya

Best Regard

Fajar

Jawab:

Dear Pak Fajar,

Untuk jasa event organizer, perhitungan PPh Pasal 23-nya seharusnya dari imbalan fee -nya saja. Hal ini sesuai Peraturan Menteri Keuangan Nomor:

244/PMK.03/2008 dan Surat Edaran Dirjen Pajak No.: 53/PJ/2009. Oleh karena itu perhitungannya adalah seperti yang sudah Bapak lakukan, yaitu: 2% x fee = 2% x 14,869,500.

Perhitungan dari jumlah imbalan jasa dan material -seperti yang rekanan Bapak lakukan- bisa jadi disebabkan karena tidak terdapat bukti seperti:

- Faktur pembelian barang atau material;

- Faktur tagihan dari pihak ketiga disertai dengan perjanjian tertulis;

- Faktur tagihan atau bukti pembayaran yang telah dibayarkan oleh perusahaan Bapak kepada pihak ketiga, dalam hal terjadi transaksi

reimbursement.

Jika bukti-bukti dapat Bapak berikan kepada penerima jasa, seharusnya PPh Pasal 23 tidak dihitung dari total transaksi, tetapi dari jumlah fee event organizer saja.

Info Jasa Konsultasi Lebih Lanjut:

MUC Consulting Group
MUC Building
Jl. TB Simatupang 15 Jakarta 12530
Telp: +62 21 78837111 (Hunting), Fax: +62 21 78837666
Email info@mucglobal.com
Web: http://www.mucglobal.com

When Tax Payable Write-Off Possible

When Tax Payable Write-Off Possible

Starting from May 2012, the procedure of the tax payable write-off is now clearly stated on the Finance Minister Regulation No. 68/PMK.03/2012, including its amount estimation. The tax payables which may be written-off are limited to the following:

  1. Tax Collection Letter;
  2. Tax Underpayment Assessment Notice;
  3. Tax Additional Underpayment Assessment Notice;
  4. Notification Letter on Tax Payable;
  5. Tax Assessment Notice;
  6. Additional Tax Assessment Notice; and
  7. Decision Letter on Correction, Decision Letter on Objection, Appeal Verdict, Judicial Review Verdict, which result in additional tax payables.

The write off is allowed for uncollectible tax payables which are under the following conditions:

  1. The Individual Taxpayer and/or the party bearing the tax passes away and does not inherit any heritages or property;
  2. The Individual Taxpayer and/or the party bearing the tax is unreachable;
  3. The Corporate Taxpayer is closing its business, liquidated or bankrupted, and the party bearing the tax is unreachable;
  4. The tax collection right is expired;
  5. Documents as a basis of tax collection are not found, and an optimal search has been conducted  based on the tax provisions; or
  6. The Country’s rights to conduct the tax collection cannot be performed due to certain conditions related to the changes of policy and/or consideration of the Finance Minister.

Investigation

To reassure the condition of the Taxpayer or the uncollectible payables, the Tax Bailiff from the Tax Office will perform a local or administrative investigation. The result of this investigation will be stated in the investigation result report. This report should explain the condition of related Taxpayer and the payables as a basis of the determination of the uncollectible payable amount proposed to be written-off.

Referring to the report, the Head of Tax Office will arrange a list of the tax payable write-off proposal  to be forwarded to the Head of DGT Regional Office within its regional working authority. DGT will further propose the payable write-off to the Finance Minister. The review shall be conducted by the Inspectorate General of the Finance Ministry, which result will base the Finance Minister’s decision on the on the tax payable write-off proposals.

The Determination of Details, Collection Write-Off and Book Write-Off on Taxpayer’s Tax Payables After an Approval Decision is issued by the Finance Minister, DGT will release the details of the taxpayer’s tax payable write-off, including the collection right and recording right. The collection right write-off and the recording right write-off upon the tax payable are determined in compliance with the prevailing Government Accounting Standards.[i]


[i] Resume Peraturan Menteri Keuangan Nomor: 68/PMK.03/2012
Tentang:
Tata Cara Penghapusan Piutang Pajak dan Penetapan Besarnya Penghapusan

Tanggal:  02 Mei 2012

Piutang Pajak yang Dapat Dihapuskan

  1. Piutang pajak yang dapat dihapuskan adalah piutang pajak yang tercantum dalam:
    1. Surat Tagihan Pajak (STP);
    2. Surat Ketetapan Pajak Kurang Bayar (SKPKB);
    3. Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT);
    4. Surat Pemberitahuan Pajak Terhutang (SPPT);
    5. Surat Ketetapan Pajak (SKP);
    6. Surat Ketetapan Pajak Tambahan (SKPT); dan
    7. Surat Keputusan Pembetulan, Surat Keputusan Keberatan, Putusan Banding, serta Putusan Peninjauan Kembali, yang menyebabkan jumlah pajak yang masih harus dibayar bertambah.
  2. Piutang pajak yang dapat dihapuskan di atas adalah piutang pajak yang tidak dapat ditagih lagi karena:
    1. WP Orang Pribadi dan/atau Penanggung Pajak meninggal dunia dan tidak mempunyai harta warisan atau kekayaan;
    2. WP Orang Pribadi dan/atau Penanggung Pajak tidak dapat ditemukan;
    3. WP Badan bubar, likuidasi, atau pailit dan Penanggung Pajak tidak dapat ditemukan.
    4. Hak untuk melakukan penagihan pajak sudah daluwarsa;
    5. Dokumen sebagai dasar penagihan pajak tidak ditemukan dan telah dilakukan penelusuran secara optimal sesuai ketentuan perpajakan; atau
    6. Hak negara untuk melakukan penagihan pajak tidak dapat dilaksanakan karena kondisi tertentu sehubungan perubahan kebijakan dan/atau pertimbangan Menkeu.

Penelitian

1. Untuk memastikan keadaan Wajib Pajak atau piutang yang tidak dapat ditagih lagi, Jurusita Pajak dari KPP (Kantor Pelayanan Pajak) akan melakukan penelitian setempat atau administrasi.

2. Hasil penelitian tersebut kemudian akan dituangkan dalam laporan hasil penelitian.

3. Laporan hasil penelitian harus menguraikan keadaan Wajib Pajak dan piutang yang bersangkutan sebagai dasar penentuan besarnya piutang pajak yang tidak dapat ditagih lagi yang diusulkan untuk dihapuskan.

  Daftar Usulan Penghapusan Piutang Pajak  

  1. Berdasarkan laporan hasil penelitian, Kepala KPP akan menyusun daftar usulan penghapusan piutang pajak.
  2. Daftar usulan penghapusan piutang pajak kemudian akan disampaikan Kepala Kanwil DJP atasannya KPP kepada Dirjen Pajak.
  3. Dirjen Pajak selanjutnya akan mengusulkan penghapusan piutang kepada Menkeu.

Keputusan Menkeu tentang Penghapusan Piutang

  1. Inspektorat Jenderal Kementerian Keuangan atas penugasan dari Menteri Keuangan melakukan reviu atas usulan penghapusan piutang pajak yang disampaikan oleh Direktorat Jenderal Pajak.
  2. Menkeu selanjutnya akan menerbitkan keputusan mengenai penghapusan piutang pajak berdasarkan penghapusan piutang pajak yang telah diusulkan oleh Dirjen Pajak.
  3. Contoh format Keputusan Menkeu mengenai penghapusan piutang pajak sesuai lampiran peraturan Menkei ini, khususnya piutang pajak yang tidak dapat ditagih lagi yang bukan disebabkan karena hak negara untuk melakukan penagihan pajak tidak dapat dilaksanakan.

Penetapan Rincian, Hapus Tagih dan Hapus Buku atas Piutang Pajak

Berdasarkan Keputusan Menkeu, Dirjen Pajak akan melakukan:

  1. Penetapan rincian atas besarnya penghapusan piutang pajak; dan
  2. Hapus tagih dan hapus buku atas piutang pajak tersebut sesuai dengan Standar Akuntansi Pemerintahan yang berlaku.

Peraturan Menteri ini mulai berlaku pada tanggal 2 Mei 2012 dengan sekaligus mencabut Keputusan Menkeu No.: 565/KMK.04/2000 dan No.: 539/KMK.03/2002.

MUC: Transfer Pricing Firm of the Year

MUC: Transfer Pricing Firm of the Year

MUC again acquired world recognition as the M&A Award winner officially published by the International Acquisition Magazine in July 30, 2012. MUC Consulting Group is announced as the winner of M&A Award for the category of “Transfer Pricing Firm of the Year: Indonesia”. The announcement marks the culmination of 6 month search by Acquisition International in partnership with Preqin and Dealgate for the very best M&A Team in the world.

Kathryn Turner, Chief Coordinator, of the AI M&A Awards, underlined the core strengths of the winners: “During times of economic uncertainty many fail, however the AI M&A winners have defeated the odds and come into their own. The talent, ingenuity and down-right hard work of all of our winners, in what is still a very competitive market, is living proof that good business can still be done”. Kathryn went on to say: “I would also like to take this opportunity to acknowledge the support provided by Preqin and DealGate, both of whom by way of their promotional activity, helped us to achieve a record number of votes, making this year’s AI winners the most representative in the industry”.

Acquisition International (AI) is a global magazine published by AI Global Media Ltd, a publishing house in United Kingdom that has reinvigorated corporate finance news and reporting. AI works alongside leading industry analysts to ensure the most up to date figures and analysis. AI thoroughly research and publish today’s corporate finance news in cooperation with the leading professionals in the industry.

Domestic or Overseas Tax Subject of Individuals: Beyond Nationality Issue

Domestic or Overseas Tax Subject of Individuals: Beyond Nationality Issue

Whether or not an individual   is a Domestic or Foreign Tax Subject is determined by the residence place of living, the presence, and the plan to reside in Indonesia. It refers to Article 2 paragraph (3) letter a of the Income Tax Law (Law No. 7 Year 1983 as lastly amended with Law No. 36 Year 2008).  Further, the DGT Regulation No. PER-43/J./2011 stipulates the determination of Tax Subject status for individual taxpayers, as summarized below.

Individual Taxpayer Residing in Indonesia

An Individual Taxpayer residing in Indonesia thus becoming a Domestic Tax Subject is the Individual who has:

  1. residence place for the purpose of:
    1. presence, which is not temporary and not  as a transit;
    2. conducting daily activities or conducting its habitual activities; or
    3. place of habitual activities.
    4. domicile place in Indonesia as the individual’s birth place and currently still being presence  in Indonesia.

What the Word of Presence in Indonesia Means

The term of ‘presence’ in Indonesia for the individual Tax Subject refers to the factual presence condition of the Tax Subject in the territory of the Republic of Indonesia within a certain period of time. In case the presence in Indonesia exceeds 183 days within 12 months – either continuously or partly and counted as 1 (one) full day-, the Individual Taxpayer is considered Domestic Tax Subject.

When an Expatriate is Deemed Planning to Reside in Indonesia

An expatriate will be deemed planning to reside in Indonesia thus becoming a Domestic Tax Subject, in case of:

  1. Presenting its intention to stay in Indonesia by showing:
    1. Working visa or Limited Stay Visa (KITAS); or
    2. Contract of work, business or activity in Indonesia,

to confirm the presence in Indonesia of more than 183 days.

  1. Conducting an activity showing that the expatriate shall or shall be ready to reside in Indonesia, among others by renting a place, moving the family members or being provided a place by another party.

What about an Indonesian Citizen Going Abroad

An individual residing in Indonesia and later going abroad will still be deemed residing in Indonesia (as Domestic Tax Subject) in case:

  1. the presence in overseas is mobile; and
  2. the presence in Indonesia is more than 183 days within 12 months.

On the other hand, the persons will no longer be deemed residing in Indonesia (becoming Foreign Tax Subject) if they reside in overseas based on:

  1. Green card;
  2. Identity card;
  3. Student card;
  4. Validation of the address in overseas in the passport by the Republic of Indonesia (RI) Representative Offices  in overseas;
  5. Statement Letter from the RI Embassy or Representative Office in overseas; or
  6. Official written note in the passport by the local Immigration Office.

The above documents shall be fulfilled cumulatively. If otherwise, an individual taxpayer will be still deemed as Domestic Tax Subject regardless the actual current presence.

From Domestic Tax Subject to Foreign Tax Subject

For individual tax subjects, the status will be changed if:

  1. Leaving Indonesia in a perpetual length of time ; or
  2. Working overseas for more than 183 days within 12 months.

The status change is valid by the time the Individual Tax Subject leaves Indonesia. However, even though the Individual has become a Foreign Tax Subject on its leaving, the Individual shall still file the Annual Income Tax Return for the last tax year of its status as Domestic Tax Subject, at the latest when the Tax Subject leaves Indonesia.

 

Attention for Oil and Gas Joint Operation Contractor: Maximum remuneration for expatriates is applied

Attention for Oil and Gas Joint Operation Contractor: Maximum remuneration for expatriates is applied

The maximum remuneration amount for expatriates which can be recognized as expense by an Oil and Gas Joint Operation Contractor (hereinafter referred to as “the Contractor”) is stipulated in the Finance Minister No. 258/PMK.011/2011. The remuneration shall consist of salary, allowance, and other payment related with annual performance of the Contractor and shall not be given in a long term period.

 

RATE FOR EXPATRIATES WITH PASSPORTS FROM THE FOLLOWING AREA

 

Category of Position

Asia, Africa andMiddle East Area Europe, Asia, Australia, andSouth America Area North America Area

Remarks 

Highest Executive

562,200

1,054,150

1,546,100

Level-1 position in Cooperation Contract Contractor/KKKS (President, Country Head, General Manager)
Executive

449,700

843,200

1,236,700

Level-2 position in KKKS (Senior Vice President, Vice President)
Managerial

359,700

674,450

989,200

Level-3 position in KKKS                                (Senior Manager, Manager)
Professional

287,700

539,450

791,200

Level-4 position in KKKS (Specialist)

 

The remuneration limit is not valid for those having very specific and rare skills in the natural gas and oil sector. In other words, there is an exception of remuneration for such expatriates, where it can be recognized as expense by the Contractor without a limitation on the amount. The remuneration expensed shall be the actual amount paid to such expatriates.

Kantor Notaris dipotong PPh Pasal 21 atau Pasal 23?

Kantor Notaris dipotong PPh Pasal 21 atau Pasal 23?

Pertanyaan:

Selamat pagi Pak,

Aku mendapat alamat email ini dari beberapa blog ya bapak tulis, aku menanyakan perihal perpajakan mengenai tenaga ahli. Terkadang kalo melihat invoice (tagihan) agak bingung membedakan dikenakan pph 21 atau 23, contoh notaris di invoicenya head tertera kantor notaris XY SH yang mana merupakan badan/persekutuan dan kita juga tidak mengetahui apakah notaris tersebut bertindak secara pribadi atau persekutuan.

Atas jawaban dan bantuannya saya ucapkan banyak-banyak terima kasih.

Salam,

Yuri

Jawaban:

Berdasarkan ketentuan hukum yang berlaku, kami berpendapat bahwa notaris hanya memungkinkan dalam bentuk orang pribadi. Oleh karena itu pada praktik perpajakan, imbalan jasa yang diberikan oleh notaris seharusnya dipotong PPh Pasal 21 dengan tarif progresif sesuai Pasal 17 UU PPh (UU No. 7 Tahun 1983 yang telah diubah terakhir dengan UU No. 36 Tahun 2008).

Pemotongan PPh Pasal 21 tersebut terutama wajib dilakukan jika pemberi imbalan jasa notaris telah ditunjuk Dirjen Pajak -melalui KPP (Kantor Pelayanan Pajak) setempat- untuk melakukan pemotongan pajak.

Demikian penjelasan kami, terima kasih.

 

 

 

Badan/Lembaga Keagamaan Sebagai Penerima Zakat atau Sumbangan Keagamaan Yang Sifatnya Wajib yang Dapat Dikurangkan dari Penghasilan Bruto

Badan/Lembaga Keagamaan Sebagai Penerima Zakat atau Sumbangan Keagamaan Yang Sifatnya Wajib yang Dapat Dikurangkan dari Penghasilan Bruto

PER 15 Tahun 2012 menambah daftar satu lembaga Hindu yg sumbangan kepadanya bisa dibiayakan. Tetapi harus diingat bahwa syarat agar bisa dibiayakan, sumbangan tsb jangan lebih dari 5% dari penghasilan neto fiskal Tahun Pajak sebelumnya (PP-93 Tahun 2010, pasal 3).

Syarat tsb juga berlaku bagi sumbangan lainnya, yaitu :

(1)   Sumbangan dalam rangka penanggulangan bencana nasional, yang merupakan sumbangan untuk korban bencana nasional yang disampaikan secara langsung melalui badan penanggulangan bencana atau disampaikan secara tidak langsung melalui lembaga atau pihak yang telah mendapat izin dari instansi/lembaga yang berwenang untuk pengumpulan dana penanggulangan bencana;

(2)   Sumbangan dalam rangka penelitian dan pengembangan, yang merupakan sumbangan untuk penelitian dan pengembangan yang dilakukan di wilayah Republik Indonesia yang disampaikan melalui lembaga penelitian dan pengembangan;

(3)   Sumbangan fasilitas pendidikan, yang merupakan sumbangan berupa fasilitas pendidikan yang disampaikan melalui lembaga pendidikan;

(4)   Sumbangan dalam rangka pembinaan olahraga, yang merupakan sumbangan untuk membina, mengembangkan dan mengoordinasikan suatu atau gabungan organisasi cabang/jenis olahraga prestasi yang disampaikan melalui lembaga pembinaan olah raga; dan

(5)   Biaya pembangunan infrastruktur sosial merupakan biaya yang dikeluarkan untuk keperluan membangun sarana dan prasarana untuk kepentingan umum dan bersifat nirlaba.

 Hanhan Haeruman

SE-30/PJ/2012 Tentang Dividen

SE-30/PJ/2012 Tentang Dividen

SE – 30/PJ/2012 tentang pemotongan, penyetoran dan pelaporan dividen. Dalam SE ini hanya mengingatkan kembali kewajiban memotong, menyetor dan melapor dividen. Jika dividen diberikan ke:

  1. WPOP DN dipotong PPh pasal 4 ayat 2 : 10% final,
  2. WP Badan DN dipotong PPh pasal 23 : 15%,
  3. WP OP Badan  DN yg memenuhi syarat tertentu tidak dipotong pajak karena bukan objek pajak,
  4. WPLN dipotong PPh 26.

Syarat dividen bukan  objek pajak adalah : UUPPh 4 (3) (f) :

  1. Penerima dividen berbentuk PT, BUMN, BUMD dan Koperasi
  2. Dividen dari penyertaan modal pada badan usaha yang didirikan dan bertempat kedudukan di Indonesia
  3. Kepemilikan saham di perusahaan investee paling rendah 25% dari jumlah modal yang disetor
  4. Dividen yg dibagikan berasal dari laba ditahan

Dalam SE ini menegaskan bahwa :

  1. SPT PPh WP badan harus dilampiri laporan keuangan;
  2. data dan informasi mengenai dividen merupakan salah satu data dan informasi keuangan yang harus dilaporkan oleh WP Badan dalam laporan keuangan untuk periode Tahun Pajak; dan
  3. untuk memberikan kemudahan kepada WP Badan dalam melakukan pemenuhan kewajiban perpajakan dan kemudahan bagi KPP dalam melakukan pengawasan kepada WP Badan,

maka dalam hal terdapat data dan informasi keuangan mengenai pembagian dividen dalam laporan keuangan WP badan, WP badan wajib melakukan pemotongan dan penyetoran PPh atas dividen tersebut serta melaporkannya ke KPP tempat SPT PPh WP badan diadministrasikan.

Hanhan Haeruman

 

 

How Pioneer Industries Will Benefit From Indonesian Tax Holiday

How Pioneer Industries Will Benefit From Indonesian Tax Holiday

Matthew Gilleard – International Tax Review (ITR)

The Indonesian Ministry of Finance has released long awaited regulations regarding the provision of tax facilities in the form of exemption from, or reductions in, the rate of corporate income tax.

Under Government Regulation No. 94/2010 and Regulation No. 130/PMK011/2011, a tax holiday or rate reduction will be available to companies in pioneer industries. To qualify for the exemption taxpayers must engage in pioneer or upstream industries covering sectors such as base metals, natural oil and gas chemical refinery, machinery, renewable energy and telecommunication equipment.

The taxpayer must also have a new capital investment plan under the approval of the authorised institution at a minimum value of Rp1 trillion ($120 million) and deposit a fund equal to at least 10% of their planned total capital investment in an Indonesian bank. Further, this should not be withdrawn before the realisation of the capital investment.

Finally, the corporate entity must own the status of an Indonesian legal entity, approval for which is issued at least 12 months before the validation of the regulation. “The corporate income tax exemption is granted for a minimum of five years to a maximum of 10 years, calculated since the tax year in which the commercial production commences,” said Imam Subekti of MUC Consulting Group. “Further, after the exemption facility period ends, the taxpayer shall be granted the corporate income tax reduction facility at 50% from the corporate income tax due for a two tax year period.”

“To obtain the facility, taxpayers file the application to the Trade Minister or the Head of Indonesian Investment Coordinating Board,” added Imam Subekti.

Advisers say the motivations behind the tax holiday are political ones, with the facility having effect until the next general election in three years time.

“This tax holiday facility is a politically driven facility,” said Prijohandojo Kristanto, chairman at PB Taxand in Indonesia. “The facility is given to selected pioneer projects and applicable only to those who apply for new investment 12 months before the effective date and three years afterwards, which coincides with the end of the current government’s tenure.”

Kristanto believes the tax holiday should draw in investment. “There is a lot of criticism addressed to the present government for not realising its promises,” he said. “Therefore in the last three years of its tenure, the government provides this extraordinary facility to attract new and big pioneer industries, instead of improving the long-awaited improvements by business sectors such as improvement on infrastructure, legal certainty and less bureaucracy, because those will take a longer time.”

The time delay between application and realisation of the facility could vary depending on the level of authority interest in the taxpayer project.
“I don’t know how long it would take to get this facility,” said Kristanto. “However, if the project is interesting enough for the Minister of Industry, the Head of Investment Coordination Board and the Minister of Finance, it will be relatively quick.”

“My advice to investors would be to apply now,” he added.

Source:  International Tax Review

Lulus Ujian Principles of Corporate and International Taxation: Transfer Pricing-The Chartered Institute of Taxation (CIOT) Singapore

Lulus Ujian Principles of Corporate and International Taxation: Transfer Pricing- The Chartered Institute of Taxation (CIOT) Singapore

Seluruh pimpinan dan staff MUC Consulting Group mengucapkan selamat kepada para pegawai di bawah ini:

  • Hanief Masani
  • Fachrur R Nugroho
  • Tigor M Dalimunthe
  • Sutiah Sidik

Yang telah lulus ujian Principles of Corporate and International Taxation: Transfer Pricing yang diselengarakan oleh The Chartered Institute of Taxation (CIOT) Singapore pada tanggal 7-9 Juni 2011 di Singapura.

Semoga bisa menjadi contoh bagi para pegawai lainnya dan menjadikan jasa-jasa yang diberikan oleh MUC Consulting lebih berkualitas.

Omedeto Gozaimasu Mina-san, Korekaramo gambatte kudasai.

 

  • MUC CONSULTING GROUP

    Konsultan Pajak, Konsultan Customs, Konsultan IT/E-Govt, Konsultan Riset, Konsultan GCG/Risk, Training, & Kantor Akuntan Publik (KAP)

     

    PUSAT:

    MUC Building

    Jl TB Simatupang 15 Jaksel

    Telp +62 21 78837111

    Fax   +62 21 78837666

     

    CABANG SURABAYA

    Graha Pena Lt 15

    Jl A Yani 88 Surabaya

    Telp +62 31 8202180

    Fax   +62 31 8283884

     

    CABANG BALIKPAPAN

    Jl Indrakila No 99

    Balikpapan Utara

    Telp +62 542 7202929

    Fax   +62 542 7204298

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