Tipe Tipe Pajak

1. Coporate Income Tax

Dua pendekatan yang digunakan sistem klasik dan sistem intergral. Sistem klasik,pajak yang dikenakan jika penghasilan sudah ditema dan dicatat entititas / subyek pajak (dikenakan dua kali pajak). Sistem intergral,mengelimasikan pajak berganda lewat dua metode yakni splite rate dan imputasi.

2. With holding tax

Penghasilan yang dihasilkan perusahaan anak di luar negeri dikenakan pajak negara itu, sedangkan dividen yang dikirim ke perusahaan dikenakan pajak negara tempat perusahaan induk berada.

With holding is an alternative method to pay tax beside self-assessment. Under the provision of income tax law, certain types of income are subject to withholding tax by withholding agent.

When do I have to file Article 21 (remuneration to individuals) withholding tax return?

Similar to VAT return, Article 21 return should be filed by 20th day after the Taxable Period (i.e. month) ended.

When do I have to pay Article 21 withholding tax?

The payment of Article 21 tax should be settled not later than 10 (ten) days from the due date of a tax or the end of a Taxable Period (i.e. month).

Do I have to tax returns for Article 23 and 26 withholding taxes as well?

Yes. If you incur payments, which are subject to Article 23 and/or Article 26 withholding tax, a tax return should be filed not later than 20 (twenty) days from the due date of a tax or the of a Taxable Period (i.e. month).

When is the due date for payment of Article 22, 23, 26, and final tax?

In general, the due date of payment is the 10th day after the due date of or the end of a Taxable Period (i.e. month).

Article 22 withholding tax for importation goods should be paid at the same time with the payment of import duty. If the import duty is deferred or exempted, the payment for Article 22 tax should be made at end of the import documentation’s process.

Is there any tax obligation if I transfer the right of land and or building?

The transferor of land and/or building has an obligation to deposit income tax amounting 5% of the gross sales/transfer value. This 5% tax is treated as a final tax if the seller is an individual. If the transferor is a corporation, the 5% tax paid can be used as a tax credit in its annual corporate tax return.

3. Indirect tax

Pajak tidak langsung dikenal sebagai pajak pertambahan nilai (value added tax). Konsep mendasari adalah bahwa pajak dikenakan pada tiap tahap produksi. Pertumbuhan nilai didapat dari penghasilan barang dikurang nilai input, tetapi PPn bukan pajak penjualan.

Sumber

I. Akuntansi Internasional

Dra. Eko Suwardi, M.Sc

II. Www.Pajak.Go.Id

Direktorat jendral pajak.