Tax
Every company that are running a in , couldn't be free from mandatory to pay according to applied law regulations. Therefore, that registered as Pengusaha Kena Pajak (PKP) is mandatory to collect Pajak Pertambahan Nilai (PPN) from and Mandatory to collect Pajak Penghasilan Pasal 23 from .
Pajak Pertambahan Nilai is a on consumption of goods and services within Pabean Region that is imposed in stages on each production and distribution channel. Based on Undang-Undang No. 42 tahun 2009 Pasal 7 that already changes with Undang-Undang Harmonisasi Perpajakan (UU HPP) pada bab IV Pasal 7 ayat 1, whereas the Tarif Pajak Pertambahan Nilai as follows:
- PPN (Pajak Pertambahan Nilai) fee 11% valid on 1 April 2022.
- PPN (Pajak Pertambahan Nilai) fee 12% valid on 1 January 2025.
Law Object that get Pajak Pertambahan Nilai (PPN) exemption facility based on Tax Law are Staple Goods needed by public, Medical Health Services, Education Services, and Social Services.
On this case, Faktur Pajak is a proof that has collected the Pajak Pertambahan Nilai (PPN), where will publish Faktur Pajak 1 (one) time on 1 (one) for each MID and send D+5 on Working Days every month to .
Pajak Penghasilan Pasal 23 is a deduct by collector from Wajib Pajak when cover dividend , royalty, interest, gift and reward, rent and another income related to asset usage other than land or building transfer or . Based on Undang-undang Pajak Penghasilan No 36 Tahun 2008 about Income Tax be subject to 2% rates.
Steps for issuing Bukti Potong and Pajak Penghasilan Pasal 23 reimbursement:
can publish Elektronik Bukti Potong Unifikasi (e-Bupot Unification) through Direktorat Jendral Pajak (DJP) Online website.
Below are company information that important to be note and mandatory filled when input e-Bupot Unification form:
- Company NPWP
- Company Name
- Tax Object Code (24-XXX-XX)
- Deposit Type Code (24-104-18)
- Reference Document (Invoice or tax invoice)
- Scavenger/Collector Identity
Reconcile to find out how to check data related to operation.
Balance Deposits to find out how to complete related to operation.
Cancel Payment to find out how to abort on .
Invoice & Receipt to find out related to receipt on operation.