Kontraktor Migas Gak perlu bayar pajak untuk impor

"Untuk mendorong eksplorasi dan meningkatkan produksi migas serta sumber daya panas bumi, pemerintah memutuskan harmonisasi tarif berupa penetapan tarif nol persen atas barang masuk migas serta menanggung Pajak Pertambahan Nilai impor dan Pajak Penghasilan impor. Pemberlakuan tarif nol dan pajak yang ditanggung pemerintah itu direncanakan mulai berlaku 1 Januari 2008"

begitulah salah satu berita di koran Kompas, jadi untuk meningkatkan produksi migas, maka kalo perusahaan migas mengimpor barang gak perlu bayar pajak dan bea masuk, yang jadi pertanyaan dari manakah keyakinan pemerintah bahwa kalo untuk impor barang gak bayar bea masuk dan pajak akan meningkatkan produksi migas ?

Apakah selama ini jika dikenakan pajak maka perusahaan migas tidak mengimpor barang untuk melakukan produksinya ? Saya kira tidak..
Karena perusahaan migas pun sudah tahu, bahwa pajak yang mereka bayarkan itu (baik PPN impor maupun PPh 22 impor) dapat mereka kreditkan lagi.
Menurut saya bukan pajak yang menyebabkan penurunan produksi migas, tapi ada hal-hal lain yang mungkin lebih bisa dijelaskan oleh Pertamina.
Tapi kita lihat saja apakah dengan pembebasan pajak ini target produksi migas untuk tahun 2008 sebesar 1,4 juta barrel dapat tercapai. Semoga.

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LEGALITAS DOKUMEN DARI TRANSAKSI E-COMMERCE

Dengan semakin berkembangnya penggunaan internet dalam melakukan transaksi bisnisnya, ada beberapa pertanyaan yang timbul tentang legalitas dan keabsahan dokumen dari transaksi e-commerce sebagai bukti pendukung transaksi yang dilakukan oleh Wajib Pajak, contoh transaksinya sebagai berikut :
- Berdasarkan pesanan (order) dari pembeli melalui internet, Wajib Pajak melakukan download dan mencetak invoice dan billing tanpa dilengkapi dengan tanda tangan basah dan stempel perusahaan dari lawan transaksi karena seluruh transaksi dilakukan tanpa kertas (paperless);
- Selanjutnya Wajib Pajak menggunakan bukti transaksi e-commerce yang telah dicetak tersebut sebagai dasar menyusun pembukuan perusahaan.
Yang menjadi pertanyaan adalah apakah dokumen transaksi e-commerce yang dilakukan dengan cara sebagaimana diuraikan di atas dapat digunakan sebagai bukti legal yang diakui oleh fiskus ?

Seperti kita ketahui Pembukuan adalah suatu proses pencatatan yang dilakukan secara teratur untuk mengumpulkan data dan informasi keuangan dan dari pembukuan tersebut dapat dihitung besarnya pajak yang terutang
Kemudian dalam Undang-undang Nomor 8 Tahun 1997 tentang Dokumen Perusahaan, antara lain mengatur bahwa Dokumen perusahaan adalah data, catatan, dan atau keterangan yang dibuat dan atau diterima oleh perusahaan dalam rangka pelaksanaan kegiatannya, baik tertulis di atas kertas atau sarana lain maupun terekam dalam bentuk corak apapun yang dapat dilihat, dibaca, atau didengar.
Sedangkan Dokumen keuangan terdiri dari catatan, bukti pembukuan, dan data pendukung administrasi keuangan, yang merupakan bukti adanya hak dan kewajiban serta kegiatan usaha suatu perusahaan.

Berdasarkan ketentuan tersebut di atas bahwa pada prinsipnya penggunaan internet dalam transaksi bisnis dapat diterima dalam ketentuan perpajakan. Invoice dan billing atas penjualan barang melalui inernet (dokumen e-commerce) yang di-download dan dicetak sendiri oleh perusahaan dapat dijadikan dasar untuk menyusun pembukuan perusahaan dan diakui secara fiskal sepanjang secara material dapat dibuktikan arus kas dan arus barangnya serta didukung dengan bukti pendukung dari pihak eksternal seperti bukti penerimaan barang dan dokumen PEB bila penjualan dimaksud merupakan penjualan ekspor.

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PEMBAYARAN KEMBALI PPN BAGI PERUSAHAAN MIGAS

Perusahaan migas di Indonesia ini bayar pajak gak sih, pertanyaan mendasar yang timbul jika melihat harga minyak yang meroket belakangan ini, akan tetapi negara sepertinya tidak mendapat keuntungan sama sekali dari kenaikan harga minyak dunia tersebut. Pada tulisan ini saya hanya ingin menyampaikan bagaimana tatacara perusahaan migas untuk meminta kembali PPN yang telah mereka bayar, so bayar pajak gak sih...

Pada dasarnya atas perolehan Barang Kena Pajak dan atau Jasa Kena Pajak oleh Badan Usaha atau Bentuk Usaha Tetap dibidang migas tetap dikenakan PPN dan PPnBM.
Akan tetapi ada beberapa perolehan BKP/JKP yang tidak harus dipungut, yaitu :
a. pembayaran yang jumlahnya paling banyak Rp. 10.000.000,- (sepuluh juta rupiah) dan tidak merupakan pembayaran yang terpecah-pecah
b. pembayaran atas penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak yang menurut ketentuan perundang-undangan yang berlaku, mendapat fasilitas Pajak Pertambahan Nilai tidak dipungut dan/atau dibebaskan dari pengenaan Pajak Pertambahan Nilai
c. pembayaran atas penyerahan Bahan Bakar Minyak dan bukan Bahan Bakar Minyak oleh PT PERTAMINA (Persero)
d. pembayaran atas rekening telepon
e. pembayaran atas jasa angkutan udara yang diserahkan oleh perusahaan penerbangan
f. pembayaran lainnya untuk penyerahan barang dan/atau jasa yang menurut ketentuan perundang-undangan yang berlaku tidak dikenakan Pajak Pertambahan Nilai.

Jika PPN/PPnBM dari hal-hal diatas sudah terlanjur dipungut, maka PPN/PPnBM tersebut dapat dimintakan kembali. Yang berhak meminta pembayaran kembali tersebut adalah Badan Usaha atau Bentuk Usaha Tetap, yang memiliki hak untuk mendapatkan pengembalian PPN dan atau PPnBM sebagaimana tercantum dalam Kontrak Kerja Sama dalam pengusahaan minyak dan gas bumi dengan Pemerintah, dan telah menyerahkan Bagian Negara.

Untuk memperoleh pembayaran kembali PPN dan atau PPnBM Badan Usaha atau Bentuk Usaha Tetap wajib menyampaikan permohonan kepada Badan Pelaksana, dilengkapi dengan :
a. Surat permohonan pembayaran kembali PPN dan atau PPnBM dengan mencantumkan :
1. Nomor dan tanggal invoice
2. Jumlah pembayaran kembali PPN dan atau PPnBM yang diajukan
3. Nama Bank, nama pemegang rekening dan nomor rekening Badan Usaha atau Bentuk Usaha Tetap yang bersangkutan
4. Daftar rekapitulasi Faktur Pajak atau dokumen lain yang diperlakukan sebagai Faktur Pajak untuk masing-masing Kantor Pelayanan Pajak dimana Rekanan dikukuhkan sebagai Pengusaha Kena Pajak.

b. Dokumen perpajakan yaitu :
1. Untuk pengadaan Barang Kena Pajak (BKP)/Jasa Kena Pajak (JKP) dimana jumlah pembayarannya lebih besar dari Rp. 10.000.000,- (sepuluh juta rupiah) (termasuk PPN dan PPnBM) yaitu :
- Surat Setoran Pajak (SSP) Asli (lembar ke-5) atau fotocopy yang diberi cap dan tandatangan kantor penerima pembayaran untuk SSP Elektronik
- Faktur Pajak Asli atau dokumen lain yang diperlakukan sebagai Faktur Pajak yang sudah dibubuhi cap "disetor tanggal ....." dan ditandatangani oleh Badan Usaha atau Bentuk Usaha Tetap
- Foto copy tagihan rekanan (invoice) dengan dibubuhi pernyataan atau cap "sesuai dengan aslinya" oleh Badan Usaha atau Bentuk Usaha Tetap.

2. Untuk pengadaan BKP/JKP yang jumlah pembayarannya sampai dengan Rp. 10.000.000,- (sepuluh juta rupiah) (termasuk PPN dan PPnBM) dan tidak merupakan pembayaran yang terpecah-pecah, pembayaran atas penyerahan BahanBakar Minyak dan bukan Bahan Bakar Minyak oleh PT. Pertamina (Persero), atau pembayaran atas rekening telepon, atau pembayaran atas jasa angkutan udara yang diserahkan oleh perusahaan penerbangan yaitu :
- Faktur Pajak asli atau dokumen lain yang diperlakukan sebagai Faktur Pajak yang sudah dibubuhi cap " dibayar tanggal .........." dan ditandatangani oleh Badan Usaha atau Bentuk Usaha Tetap
- Foto copy tagihan rekanan (invoice) dengan dibubuhi pernyataan atau cap "sesuai dengan aslinya" oleh Badan Usaha atau Bentuk Usaha Tetap
- Foto copy tanda bukti pembayaran (kwitansi, cash receipt), yang diterbitkan oleh rekanan atau bukti pemindahbukuan/bukti perintah transfer dengan dibubuhi pernyataan atau cap "sesuai dengan aslinya"


Pembayaran kembali PPN tidak dapat disetujui bagi :
1. Komponen Benefit in Kind untuk personal, kecuali di lapangan operasi penambangan atau remote area
2. Entertainment, kecuali di lapangan operasi penambangan atau remote area
3. Pengadaan BKP dan atau JKP yang biayanya tidak dapat di cost recovery.

Permohonan yang dapat disetujui setinggi-tingginya sebesar Bagian Negara yang telah diserahkan oleh Badan Usaha atau Bentuk Usaha Tetap yang bersangkutan.

Dalam hal permohonan tidak memenuhi persyaratan atau dalam proses verifikasi ditemukan permasalahan yang menyebabkan permohonan pembayaran kembali PPN dan atau PPnBM dari Badan Usaha atau Bentuk Usaha Tetap tidak dapat dipenuhi, Badan Pelaksana mengirimkan surat penolakan atas permohonan yang diajukan dan mengembalikan data/dokumen pendukung kepada Badan Usaha atau Bentuk Usaha Tetap.
Badan Usaha atau Bentuk Usaha Tetap dapat mengajukan kembali Surat Permohonan pembayaran kembali PPN dan atau PPnBM yang telah disesuaikan dengan hasil koreksi verifikasi.

Apabila berdasarkan hasil audit yang dilakukan instansi yang berwenang ditemukan kesalahan, atas pembayaran kembali PPN dan atau PPnBM yang telah dibayarkan kepada Badan Usaha atau Bentuk Usaha Tetap, akan dilakukan penyesuaian sesuai ketentuan yang berlaku.

KETERANGAN :
1. Badan Pelaksana adalah suatu badan yang dibentuk untuk melakukan pengendalian Kegiatan Usaha Hulu dibidang minyak dan gas bumi.
2. Badan Usaha adalah perusahaan berbentuk badan hukum yang menjalankan jenis usaha bersifat tetap, terus menerus dan didirikan sesuai dengan peraturan perundangan-undangan yang berlaku serta bekerja dan berkedudukan dalam wilayah Negara Kesatuan Republik Indonesia.
3. Bentuk Usaha Tetap adalah Badan Usaha yang didirikan dan berbadan hukum di luar wilayah Negara Kesatuan Republik Indonesia yang melakukan kegiatan di wilayah Negara Kesatuan Republik Indonesia dan wajib mematuhi peraturan perundang-undangan yang berlaku di Republik Indonesia.
4. Kontrak Kerja Sama adalah Kontrak Bagi Hasil atau bentuk Kontrak Kerja Sama lain dalam kegiatan Eksplorasi dan Eksploitasi yang lebih menguntungkan Negara Republik Indonesia dan hasilnya dipergunakan untuk sebesar-besar kemakmuran rakyat.
5. Bagian Negara (Goverment Entitlement) adalah bagian produksi yang diserahkan oleh Badan Usaha atau Bentuk Usaha Tetap kepada Negara Republik Indonesia sebagai pemilik sumber daya minyak dan gas bumi. Besarnya Bagian Negara dihitung berdasarkan suatu prosentase dari produksi bersih.

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Perusahaan Finlandia Hanya Kejar "Tax Holiday"

"Badan koordinasi Penanaman Modal (BKPM) memperingatkan sebuah perusahaan pengembang biodiesel asal Finlandia untuk memberikan kontribusi kepada Indonesia yang memasok bahan baku minyak sawit mentah.
Peringatan serius ini dilayangkan karena perusahaan tersebut menyedot bahan baku berupa minyak sawit dari Indonesia tetapi malah membangun pabrik di Singapura hanya karena mengejar insentif pembebasan pajak atau Tax Holiday"

Dari berita diatas saya ingin menyoroti dua hal, yaitu iklim investasi dan Tax Holiday.
Kenapa Singapura masih menawarkan tax holiday (selama 10-15 tahun pembebasan pajak). padahal katanya iklim investasi disana sudah baik dan sudah didukung oleh prasarana yang baik juga ? Sedangkan Indonesia yang notabene iklim investasinya masih kurang baik tidak menawarkan tax holiday. Indonesia hanya menawarkan insentif pajak kepada industri tertentu dan di daerah tertentu pula.

Menurut saya karena Singapura menyadari betul bahwa negara mereka tidak memiliki sumber daya alam, sehingga mereka sangat mengharapkan investasi untuk industri pengolahan, sementara Indonesia merasa kaya akan sumber daya alam, sehingga investor akan datang sendiri untuk menanamkan modalnya.

Jadi perlu gak Indonesia memberikan tax Holiday juga ? menurut saya tax holiday akan efektif jika iklim investasi di Indonesia sudah baik dan juga didukung oleh prasarana yang baik juga

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UU Partai Politik

Mulai hari ini, tensi tulisan agak di kurangin sedikit, sekali-sekali kepengen juga numpahin unek-unek dengan membahas topik berita yang lagi hangat-hangat di koran, kalo bisa sih dihubungin dengan pajak, tapi kalo gak bisa ya pokoknya nulis aja lah. Misalnya berita kompas hari ini salah satunya mengenai UU Partai Politik: "UU Partai Politik yang baru kembali mengalokasikan adanya bantuan dari Anggaran Pendapatan dan Belanja Negara (APBN) serta Anggaran Pendapatan dan Belanja Daerah (APBD) untuk Partai Politik. Besaran bantuan ini diharapkan tidak sampai menyedot anggaran publik, apalagi bantuan untuk rakyat miskin"

wah, baru tahu neh kalo salah satu kegunaan dari duit pembayar pajak adalah untuk membiayai partai politik, besarnya juga gak tanggung-tanggung, untuk periode 1999-2004 duit yg terkuras untuk parpol adalah sebesar 2,02 triliun (APBN 528,9 miliar dan APBD 1,5 triliun), terus untuk periode 2004-2009 diperkiran sebesar 745,3 miliar, gak tahu nih abis UU yg baru ini apa makin besar atau mengecil.

Tapi menurut hitung-hitungan sementara keliatannya bakal membesar, yg jadi pertanyaan apa sih yg udah dikasih sama parpol buat rakyat Indonesia ?

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Guide For Foreign Investor - VALUE ADDED TAX (VAT)

What is VAT?
According to Article 4 the Law Number 18 of the year of 2000, VAT is the tax imposed on:
a. a supply of Taxable Goods by a Taxable Person for VAT purposes within the Custom Area of Indonesia;
b. importation of Taxable Goods;
c. rendering of Taxable Service by a Taxable Person for VAT purposes in the Customs Area of Indonesia;
d. utilization of intangible Taxable Goods obtained from outside the Customs Area of Indonesia within the Customs Area;
e. utilization of Taxable Service obtained from outside the Customs Area of Indonesia within the Customs Area; or
f. exportation of Taxable Goods by a Taxable Person for VAT purposes.

What is a Taxable Person for VAT purposes?
Taxable Person for VAT purposes is a firm which supplies Taxable Goods and or renders Taxable Service according to the VAT Law, excluding small firms with a turnover not exceeding a limit determined by the Minister of Finance Decree. However, small firms may choose to be confirmed as Taxable Person for VAT purposes.

What is a firm?
Firm is an individual or an entity, which in the course of business or work, produced goods, imports goods, export goods, engages in trading activities, utilizes intangible goods obtained from outside the Customs Area, provides business service, or utilizes service obtained from outside the Customs Area.

What is an entity?
Entity is a group of individual and or capital as a union, whether or not conducting business activity, including a limited company, partnership, a state owned enterprise or company owned by a regional government in whatever name and form, “firma”, “kongsi”’ “cooperative”*, permanent establishment, foundation or such kind of organisations, institute and other business form.

*types of organizations under Indonesian Laws.

What is a Taxable Goods?
Taxable Goods are goods, which according to their nature and legal status are movable, or immovable, and intangible assets, which are subject to VAT.

Are there any goods which are not subject to VAT?
Types of good which are not subject to VAT are:
a. Products of mining and drilling, taken directly from the source;
b. Daily necessities needed by public;
c. Food and beverages served in hotel, restaurant, and similar places;
d. Money, gold, and valuable documents.

What is a Taxable Service?
Taxable Service are any service activity under a contractual agreement or legal arrangement which makes available for use goods, facilities or rights, including services provided on order or request, for which the material is provided by the customer, which are subject to tax according to the VAT law.

Are there any services which are not subject to VAT?
Types or services which are not subject to VAT are:
a. healthcare;
b. social welfare;
c. postal delivery;
d. banking, insurance and financial leasing;
e. religion;
f. education;
g. culture and entertainment which has been imposed by entertainment tax;
h. broadcasting, excluding advertising;
i. shipping and inland public transportation;
j. manpower;
k. hotels;
l. rendering of service by the government in efforts to run the governance in general.

What is the supply of Taxable Goods?
Supply of Taxable Goods is any business activity of supply taxable goods which are subject to tax according to the law.

What is the tax base for VAT?
Tax base for VAT is the sales price or consideration or import value or export value, or such other value as may be determined by the Minister of Finance Decree, to be used as the basis for calculating tax payable.

What is sales tax on Luxury Goods?
Sales Tax on Luxury Goods shall be imposed on:
a. a supply of Taxable Goods categorized as Luxuries by a firm, which produces the goods within the Customs Area in the course of business or work;
b. the importation of Taxable Goods categorized as Luxuries.

Sales tax on Luxury Goods shall be imposed only once, either at the time of supply of the Taxable Goods categorized as Luxuries by the firm producing them, or at the time of import.

Where do I have to register as a Taxable Person?
Taxpayer should register at its place of residence, domicile or business activities or such other place as may be determined by the Director General of Taxes, where tax shall be payable.
The Director General of Taxes, upon written request, may determine one place or more as the place or place where tax shall be payable.

Is there any exemption for registration?
Small firms with a turnover not exceeding a limit determined by the Minister of Finance Decree are exempted from the obligation to register their business for VAT purpose.

According to Ministerial Decree number 571/KMK.03/2003, small firms are those with the turnover in a book year are not exceeding Rp. 600.000.000 for small firms which supply goods or service.

Is it possible for small firms to choose to register as a Taxable Person for VAT?
Small firms may choose to be confirmed as a Taxable Person for VAT purposes even though their turnover does not exceed the limit describe in the Ministerial decree.
Once the small firms choose to be confirmed as a Taxable Person for VAT purposes, all the obligation of Taxable Person should be fulfilled.
The confirmation as a Taxable Person for VAT purposes may be cancelled upon a written request.

Is there any option to centralize my place of VAT payable?
According to DGT decree number KEP-128/PJ./2003 taxpayer may request one more places to be tax payable place for VAT purpose. If a VAT centralization (i.e. choosing one place) is desired, an application should be submitted not later than three months before the commencing of the centralization.

What shall I do if the goods, which have already imposed by VAT and Sales tax on Luxury Goods, are returned by the buyer?
Value Added Tax and Sales Tax on Luxury Goods paid on the supply of Taxable Goods, which are subsequently returned, may be deducted from Value Added Tax and Sales Tax on Luxury Goods in the Taxable Period in which the aforesaid Taxable Goods are returned, according to procedures determined by the Minister of Finance.

What is the tax rate for VAT and Sales Tax on Luxury Goods?
a. The Value Added Tax rate is 10% (ten percent).
b. The Value Added Tax rate on the export of Taxable Goods is 0% (zero percent)
c. The rates of Sales Tax on Luxury Goods are between 10% (ten percent) and 75% (seventyfive percent) depending on types of goods.
d. On the export of Taxable Goods categorized as Luxuries, the Sales Tax on Luxury Goods is 0% (zero percent)

When do I have to life VAT return?
VAT return should be filed on monthly basis. Due date for filing return is 20th day after the Taxable Period ended (i.e. a month). There is no annual VAT return.
Failure to comply with the filing deadline will be subject to an administrative sanction of Rp 50,000.

What is the mechanism to calculate my VAT?
a. Value Added tax payable shall be calculated by multiplying the tax rate by the Tax Base.
b. Input tax in one Taxable Period is credited against Output Tax for the same Taxable Period.
c. In case there is no Output Tax has in one Taxable Period, input tax may still be credited.
d. In case within a specific Taxable Period, Output Tax is greater than input tax, the difference is Value Added tax, which should be paid by Taxable Person for VAT purposes.
e. In case within a specific Taxable Period, creditable Input Tax exceeds Output Tax, the difference is surplus tax, which may be refunded or credited in the next Taxable Period.
f. In case within a specific Taxable Period, a Taxable Person for VAT purposes conducts both taxable and non-taxable supply, insofar as the part of taxable supply can be identified exactly from the bookkeeping, the amount of creditable input tax shall be the input tax related to the taxable supply.
g. In case within a specific Taxable Period, a Taxable Person for VAT purposes conducts both taxable and non-taxable supply and insofar as the amount of input tax related to the taxable supply can not be identified exactly from the bookkeeping, the amount of input tax which may be credited against taxable supply shall be calculated by using guidelines for crediting input tax determined by the Minister of Finance Decree.
h. The amount of input tax which may be credited by a Taxable Person for VAT purposes who pays Income Tax by using deemed profit governed by law number 7 of 1983 on Income Tax as amended by law number 17 of 2000, may be calculated by using guidelines for crediting input Tax determined by the Minister of Finance.

Is there any condition that input tax cannot be credited?
Input tax may not be credited for costs incurred for:
a. the acquisition of Taxable Goods or Taxable Services before firm is registered as Taxable Person for VAT purposes;
b. the acquisition of Taxable Goods or Taxable Services which do not have direct connection with a firm’s business activities;
c. the acquisition and maintenance of motor vehicles, cars, jeeps, station wagons, vans, and “combi” vehicles, except the vehicles used as merchandised or hired goods;
d. the utilization of intangible Taxable Goods or Taxable Service from outside the Customs Area prior to confirmation as a Taxable Person for VAT purposes;
e. the acquisition of Taxable Goods or Taxable Services of which proof of tax is in form of a simple tax invoice;
f. the acquisition of Taxable Goods or Taxable Services of which tax invoice fails to meet the provision referred to in paragraph (5) or Article 13 of the VAT law;
g. the utilization of intangible Taxable Goods or Taxable Service from outside the Customs Area for which tax invoice fails to meet the provisions referred to in paragraph (6) of Article 13 of the VAT Law;
h. the acquisition of Taxable Goods or Taxable Services of which input tax is collected under the issuance of a assessment;
i.the acquisition of Taxable Goods or Taxable Services of which input tax is not reported in the Value Added tax return, which is found when the return is audited by the tax office;

If I miss the opportunity to credit my input tax for the same taxable period, is there any chance to credit in the other period?
Creditable input tax that has not been credited against output tax for the same taxable period, may be credited in subsequent taxable period, not later than the third month following the end of the Taxable Period concerned, provided it has not been charged as a cost and has not been tax audited.

What is the mechanism of Sales Tax on Luxury Goods?
a. Sales Tax on Luxury Goods payable shall be calculated by multiplying the tax rate by the tax Base;
b. Sales Tax on Luxury Goods, which is paid on the acquisition, or importation of Taxable Goods categorized as Luxuries, may not be credited against either Value Added Tax or Sales tax on Luxury Goods withheld according to the Law.
c. A Taxable Person for VAT purposes who exports Taxable Goods categorized as Luxuries may request refund on the Sales Tax on Luxury Goods paid on the acquisition of the exported Taxable Goods concerned.

When is the VAT payable ?
(1)Tax shall be payable at the time of:
a. supply of Taxable Goods;
b. import of Taxable Goods;
c. rendering of Taxable Services;
d. utilization of intangible Taxable Goods obtained from outside the Customs Area;
e. utilization of Taxable Services obtained from outside the Customs Area; or
f. Export of Taxable Goods.
(2) If payment is received before supply or Taxable Goods, rendering of Taxable Services, the utilization of intangible Taxable Goods or the utilization of Taxable Services obtained from outside the Customs Area, tax shall be payable at the time of payment.

Where is the VAT payable?
(1)For a Taxable Person for VAT purposes which conduct supply, tax is payable at its place of residence, domicile or business activities or such other place as may be determined by the Director General of Taxes Decree.
(2) On a written request by a Taxable Person for VAT purposes, the Director General of Taxes may determine one place or more as the places or places where tax should be payable.
(3) In case of imports, tax shall be payable at the point of entry of the Taxable Goods and shall be withheld through the Directorate General of Customs and Excise.
(4)For an individual or an entity who uses intangible Taxable Goods and or Taxable Services within the Customs Area which are obtained from outside the Custom Area, tax shall be payable at the place of residence, domicile or business activities of the individual the entity.

Please explain about a VAT invoice?
(1) A Taxable Person for VAT purposes is obliged to issue a VAT invoice for each supply of Taxable Goods and for rendering of Taxable Services.
(2)Notwithstanding the provision of paragraph (1), a Taxable Person for VAT purposes my issue a single VAT invoice consisting of all supplies to the same buyer of Taxable Goods or recipient of Taxable Services during one calendar month.
(3) If payment is received before the supply of Taxable Goods the rendering of Taxable Services, the VAT invoice should be issue at the time of payment.
(4)The time of issuance, format, size, availability and procedures for submission and correction of a VAT invoice shall be determined by the Director General of Taxes.
(5) A VAT invoice should include information concerning the supply of Taxable Goods or the rendering of Taxable Services, which at least consist of the following:
a. The name, address, and taxpayer identification number of the Taxable Person for VAT purposes supplying the Taxable Goods or rendering the Taxable Services.
b. The name, address, and taxpayer identification number of the buyer of the Taxable Goods or recipient of the Taxable Services;
c. The type of goods or services, total sales price or consideration, and amount of discount;
d. The Value Added tax charged;
e. The sales tax on Luxury Goods charged;
f. The code, serial number and date of issuance of the VAT invoice; and
g. The name, position, and signature of person authorized to sign the VAT invoice.

Who is prohibited to issue a tax invoice?
An individual or an entity not registered as a Taxable Person for VAT purposes is prohibited from issuing a VAT invoice.
If a VAT invoice has been issued, the individual or entity should deposit the tax amount written in the VAT invoice to the state treasury.

Is there any condition under which output VAT does not need to be charged?
VAT need not be charged in part or in full, either temporarily or permanently, in respect of:
a. activities in specified zones or specified places within the Customs Area;
b. the supply of specified Taxable Goods or rendering of specified Taxable Services;
c. import of specified Taxable Goods;
d. the utilization within the Customs Area of specified intangible Taxable Goods obtained from outside the Customs Area;
e. the utilization within the Customs Area of specified Taxable Services obtained from outside the Customs Area;

Is the input VAT incurred creditable if it relates to the above-mentioned conditions?
Input VAT paid on the acquisition of Taxable Goods and or Taxable Services in connection with the supply for which output VAT is not charged due to the above-mentioned conditions, may still be credited.
Input VAT paid on the acquisition of Taxable Goods and or Taxable Services in connection with the supply, which is exempt from the imposition of output VAT, may not be credited.

Can I file the VAT return using e-filing system?
DGT has launched e-filing system for VAT. To use this system you should contact DGT office for further information.

When do I have to pay VAT?
VAT should be paid not later than 15th day after a Taxable Period (i.e. month) ended.
The method of payment is similar with income tax, i.e. you can pay either manually or on line with E-payment system.

Is there any penalty for late payment of VAT?
Late payment of VAT will be subject to an administrative penalty in the form of 2% (two percent) interest monthly, calculated from the due date of payment up to the date of payment where fraction of the month is treated as a 1 (one) full month shall be imposed.

When can I get my tax refund?
Before the refund is given, tax office will conduct a tax audit for VAT.
According to circular number 1/PJ.7/2002, under normal circumstances, a tax audit should finish not later than 4 weeks if the tax audit is conducted by tax office, and 2 months if the tax audits is conducted by tax audit office starting from the receipt date of formal letter from the tax office. The length of a tax audit period may be extended for 2 weeks to 4 months depending on the complexity of the audit.

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Guide For Foreign Investor - CORPORATE INCOME TAX

Who is the taxpayer for Income tax purpose?
Taxpayers for income tax purpose are individual, undivided inheritance as unit in lieu of the beneficiaries, corporation, and permanent establishment.

How do I calculate my tax due?
Taxable income of a resident taxpayer in a taxable year shall be income* reduced by allowable deductions.

*Income is defined as any increase in economic capability received or accrued by a taxpayer, originating from Indonesian as well as from offshore, in whatever name or form, that can be used to consume or to increase the wealth of the taxpayer

Applicable tax rates for entities other than individuals are:



Taxable income brackets Tax rate

Rp 50.000.000,00 (fifty million rupiahs) or less 10% (ten percent)


Over Rp 50.000.000,00 (fifty million rupiahs) –
Rp 100,000,000.00 (one hundred million
rupiahs) 15% (fifteen percent)


Over 100,000,000.00 (one hundred million
rupiahs) 30% (thirty percent)



Deductions allowed in calculating taxable income are defined as:
a. expenses to earn, to collect and to secure income, including cost of materials, costs in connection with employment or services including wages, salaries, honoraria, bonuses, gratuities and remuneration in the from of money, interest, rents, royalties, travel expenses, waste processing expenses, insurance premiums, administrative expenses and taxes other than income tax;

b. depreciation of tangible asset and amortization or rights and other expenditures, which have useful life or more than 1 (one) year;

c. contribution to a pension fund approved by the Minister of Finance;

d. losses incurred from the sale or transfer of properties owned and used in business or used for the purpose of earning, collecting and securing income;

e. losses from foreign exchange;

f. costs related to research and development carried out in Indonesia;

g. scholarships, apprenticeships and training expenses;

h. debts which are actually uncollectible with certain requirements.


Is it possible to depreciate all assets owned by a corporation?
For calculating tax, it is allowed to depreciate cost of purchasing, erecting, expanding, improving, or replacing tangible assets, except land* that is held for earning, collecting, and securing of income that has a useful life or more than one year.

*Land titles in Indonesia include ownership right, a right to build, a right to cultivate, and right to use.

What is the method allowed for depreciation?
For building and contraction straight line method is applied, and for other tangible assets double declining balance method may be applied.

What is the percentage of depreciation for each group of assets?



Note:
According to amendment to decree of the Minister of Finance number 520/KMK.04/2002 on type of assets classified into the group of non–building tangible assets for the purpose of depreciation are (decree of Minister Of Finance number 138/KMK.03/2002);

Group I
a) Furniture and wooden/rattan appliance, including table, chair, seat, cupboard, and similar which is not part of the building
b) Office machine, such as typewriter, calculator, duplicator, photocopy machine, accounting/bookkeeping machine, computer, printer, scanner and the similar
c) Other appliance, such as amplifier, tape/cassette, video recorder, television and the similar
d) Motorcycle, bicycle and the pedicab
e) Special tools for the relevant industry/service
f) Kitchen appliance for cooking, food and beverages
g) Dies, jigs and mould

Group II
a)Furniture and metal ware, including table, chair, seat, cupboard and the similar, which is not part of the building. Air regulator, such as AC, fan and the similar
b)Vehicle, bus, truck, speed boat and the similar
c)Container and the similar

Group III for chemical industry
a)Machine/equipment for processing/producing products of chemical industry and other industries connected with the chemical industry (inorganic chemical essences, organic and inorganic compound and precious metal, radioactive element, isotope, organic chemical essences, pharmaceutical products, fertilizer, varnish, bleaching agent, dyeing agent, paint, eteric oil and perfume resinoids, beautifying and make-up medicines, soap, detergent, albumminal essence, glue, alloy piroforis, pyrotechnic product, matches, photographic and cinematographic product.

b)Machines for processing/producing other industrial product (artificial dammar, plastic material, cellulose ester, synthetic rubber, artificial rubber, tanned leather and skin).

For other industry:

Mining excludes oil and gas:
Machine used in the mining sector, including machines processing mineral product

Spinning, weaving and bleaching:
a) Machines processing/producing textile products (e.g. cotton, silk, manmade fiber, wool and other animal fur fabrics, jute, carpet and fur fabrics, tile)
b) Machines for yarn preparation, bleaching, dyeing, printing, finishing, texturing, packaging and the similar

Timber :
a) Machines processing/producing wooden products, Articles of jute, grass and other mat
b) Timber sawing machine and equipment

Machinery Industry:
Machines producing/yielding medium and heavy machines (automotive and ship machine)

Transport and communication:
a) Passenger ships, cargo ships, ships specially designed to carry certain goods (e.g wheat, stones and mineral) including cool storage ship, tanker, fishing ship and the similar, weighing up to 1,000DWT
b) Ship specially designed to pull or push signaling ship, fire extingushing ship, dredging ship, floating tap and similar, weighing up to 1,000 DWT
c) Floating dockyard
d) Sailing vessel with or without engine, weighing above 250 DWT
e) Aircraft and helicopters of all kinds

Telecommunication:
Instrumens of navigation radio, radar and long distance controller


How do I pay the tax; annually or installment?
Although, the ultimate corporate income tax amount for taxable year should be calculated based on annual income of that year, taxpayers are required to pay monthly installment (Article 25) during the year, the amount of which is based on the preceding year’s annual tax return.

How do I calculate monthly corporate tax installment?
The monthly installment is calculated as follows:
a. Taxable income of previous year (single year) 1,000,000
b. Loss Carry forward (200,000)
c. Taxable income (a-b) 800,000
d. Tax due (rate xc) 80,000
e. Previous years tax credit (2,000)
f. Tax due (d-e) 78,000
Installment for this year (Article 25) (1/12 x f) 6,500

Example 1:
Income tax payable based on

Annual income tax return 2000: Rp 50,000,000
Income tax withheld by other parties:
Art 22 Rp 10,500,000
Art 23 Rp 2,500,000
Foreign tax credit (art 24) Rp 7,500,000 (+)
Total tax credit (Rp 20,500,000)
Difference Rp 29,500,000

The amount of tax installment to be paid by taxpayer for year 2001 is Rp 2,458,333 (Rp 29,500,000 : 12)

Example 2:
If the income tax in above example covers income of 6 months in 2000 only (e.g. establishment year), the amount of monthly installment for 2001is Rp 4,916,666 (Rp29,500,000 : 6)

Is it possible to decrease my monthly installment (Article 25)
Taxpayers under certain circumstances may request an adjustment of the installment of the Article 25. according to the decree of Director General Of Taxes number Kep-537/PJ./2000, taxpayers who can prove that the potential tax due for a taxable year would be less than 75% of taxable income of the previous year ( basis for calculating Article 25 installment) may request for a reduction of the installment, at the earliest three months after a taxable year began.

How long does it take to get a tax refund?
A tax refund shall be given not later than a year after the date of filing a tax return. Before the refund is given, taxpayer will be subject to a tax audit for that taxable year. Process of a tax audit usually takes approximately one to three months depending on data availability.

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Guide For Foreign Investor - General Provision

What kind of tax does the Director General of Taxes (DGT) administer?
DGT administers income tax, Value Added tax, and Land and Building Tax.

Who qualifies as a Taxpayers?
Taxpayers are individual or corporation who has any tax obligation either income tax or Value Added tax.

REGISTRATION

The requirement s of registration are:
-Certification from Board of Investment (BKPM)
-Notary deed for establishment of the corportion
-Power of attorney if the application is signed by person who is not the authorized person in the company

Soon after the requirements are fulfilled, Tax Service Office will issue a Taxpayers Identification Number. The number is valid for all taxes transaction including Income tax and Value add tax.

New foreign investment corporation, however, may choose to register at the tax service office where the corporation is domiciled.

Where do I have to register if I have several branches?
Taxpayer, who has more than one place of business, branches, representatives which are located outside Jakarta, should register at each tax office which is responsible for each place of business for the purpose of withholding taxes and Value Added tax only.

When do I have to have a TIN?
Corporation and individuals that are liable to be taxed shall have TIN as an and identity for tax purposes. Single TIN will apply for both Income Tax and Withholding Tax.

Is it possible to register via internet?
The DGT already launch E-register to make the registration process more convenient to you.

Is there any action taken by DGT id a firm, which have any obligation in VAT does not register?
The director General of Taxes may issue a Taxpayer Identification Number and or to confirm a firm as a Taxable Person for VAT purposes ex-officio in case a Taxpayer for VAT purposes does not fulfill the obligation to register.

How long does the registration process take?
The registration process will take about one working day.

Is there any fee for that service?
The registration process is free of charge.

How do I pay my tax?
The tax due can be paid by taking a payment slip (SSP) to a bank, or just asking your bank to pay with e-payment.

When do I have to file the annual corporate tax return?
The corporate tax return should be filed not later than three months after end of a taxable year. For instance, if PT AAA has a taxable year of January – December, then the return should be filed not later than the end of March of the succeeding year.

The taxable year may vary. It depends on the accounting period of a corporation chooses his taxable year, the corporation should continue to use that period unless the accounting period of the corporation is changed.

Any changes of the taxable year is permitted if a corporation submit an application to change the period, and it will be audited by the tax office.

Who should sign the tax return for a corporation?
In case a taxpayer is an entity, the Tax Return must be signed by a member of the management or board of directors.

In case a Tax Return is completed and signed by other than the taxpayer, a power of attorney must be attached.

What should be attached to the annual tax return?
The annual Income Tax Return of a Taxpayer who is obliged to maintain bookkeeping must be accompanied by financial statements in the form of balance sheet and income statement as well as other information required to calculate the amount of Taxable Income.

What is the sanction if we fail a complete tax return?
Incomplete tax return will not be received by the tax office. As a consequence, the taxpayer will be considered as not filing the return and it will be subject to penalty according to the law of General provisions and tax procedures.

What is complete tax return?
Tax return is considered as a complete return if the information listed in the form is all fulfilled, the attachment is complete, and the return is signed by the authorized person.

How do I fulfill my tax return?
Every Taxpayer shall be obliged to complete its Tax Return in Indonesia Language, Latin alphabet. Arabic numerals, and Rupiah currency, and to sign and file it to the district tax office where the taxpayer is registered.

A Taxpayer which has obtained a permission from the Minister of Finance to use foreign language and non-Rupiah currency in its Tax Return, shall file its tax Return in the language and the currency other than Rupiah as permitted, as regulated by a decree of the Minister of Finance.

How do I file the annual tax return?
The tax return should be filed at the tax office with which the taxpayer is registered or sending it by certified delivery either through post office or courier service. If you file directly to the tax office, you will get a receipt of your filing.
If you use a post office or courier service, the documentation received from that office may be used as a filing receipt.

Failure to comply with the filing deadline will be subjected to an administrative sanction of Rp. 100,000.

Can I ask for any extension to file the annual tax return?
Timing to file the corporate tax return has a prescribed due date. However, a corporation may request an extension to file with following documents/condition:
-Letter of request;
-A temporary tax return (code Y);
-An interim financial statement; and
-Pay the estimated tax due based on the temporary tax return.

The extension is given for a maximum of six months after the end of the period of filing.

Is it possible to make any correction if an error (s) is found in my tax return?
Taxpayer my amend a filed tax return voluntarily by submitting written statement, within two years from the end of a taxable period, provided that the Director General of Taxes has not commenced a tax audit.

Is there any penalty for the increase of tax payable due to an amended tax return?
In case a Taxpayer voluntarily amends a filed tax return which result in an increase of the tax payable, the Taxpayer shall be subject to an administrative penalty of 2% (two percent) interest per month on the underpaid tax, calculating from the original due date for filing the Tax Return up to the date of payment of the underpaid tax arising from the correction of the Tax Return.

When do I have to pay the tax?
The tax due based on an annual tax return should be paid not later than the 25th of month in which to file the tax return. For instance, if the taxable year is January –December, payment should be done not later than March 25 of the succeeding year.

Due date for payment of monthly corporate income tax installment is 15 (fifteen) days from the end of a month.

What is the penalty for late payment?
If a payment or remittance of tax payable is made after the due date of the payment or remittance, an administrative penalty in the form of 2% (two percent) interest monthly, calculated from the due date of payment up to the date of payment where fraction of the month is treated as a1 (one) full month shall be imposed.

What is the statute of limitation for tax matters?
Within ten years from the date a tax is payable, or from the end of a Taxable Period, the Director General of Taxes may issue a Notice of Tax Underpayment Assessment in the following conditions:
a. based on the result of a tax audit or other information, a tax payable is unpaid or underpaid;
b. a tax return is not filed within certain period an after being warned in writing, the tax return is not filed within the time specified in the letter or reprimand;
c. based on the result of a tax audit of VAT and Sales Tax on Luxury Goods, it is found that a tax overpayment should not have been carried over or that the 0% (zero percent) rate should not have been applied;
d. the obligation to maintain bookkeeping have not been met, so that the amount of tax payable cannot be determined.

Is there any penalty for notice of underpayment issued by tax office?
The amount of tax underpaid in a Notice of Tax Underpayment Assessment shall be increased by an administrative penalty of 2% (two percent) interest per month for a maximum of 24 (twenty four) months, calculated from the date a tax is payable or from the end of a Taxable Period up to the issuance of the notice of tax underpayment assessment.

The amount of tax underpaid in a Notice of Tax Underpayment Assessment above mentioned shall be increased by 50% or 100% under certain condition.

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