VAT Offshore

Konsultan TAC Engineering Ltd merupakan konsultan teknik untuk projek Morinaga. Pembayaran atas pajak pertambahan nilai luar negeri (VAT Offshore) adalah 10% dari total biaya. Pembayaran valuta asing pertama-tama dikonversi dahulu dengan rate pajak yang berlaku dan sesuai dengan tanggal dikeluarkannya faktur pajak. Sedangkan pembayaran dengan mata uang rupiah tidak dilakukan konversi lagi. Pembayaran pajak ini paling lambat adalah setiap tanggal 10 bulan berikutnya dan pelaporan paling lambat setiap tanggal 25.

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PPh 23 atas Jasa perbaikan kendaraan 4,5%.

Biaya perbaikan kendaraan atau equipment pada umumnya memiliki 2 komponen utama, pertama komponen part atau equipment yang diperbaiki atau diganti dan komponen kedua adalah beban jasa untuk perbaikan tersebut diatas. Biaya pengadaan suku cadang atau sparepart seperti biasanya dikenakan beban pajak pertambahan nilai (VAT) sebesar 10% dari total nilai. Pajak Penghasilan Pasal 23 untuk perbaikan hanya ditujukan untuk jumlah beban jasa yang dibayarkan. Rate beban pajak penghasilan pasal 23 untuk jasa perbaikan kendaraan 4.5%. Beban ini dipotong langsung mengurangi jumlah tagihan yang diterima dari supplier atau provider. Misalnya beban sparepart sebesar Rp 100, beban jasa misalnya adalah Rp 25, jadi beban yang dibayarkan adalah Rp 125, ditambah dengan Rp 10 sebagai pajak pertambahan nilai yaitu 10% dari total rp 100, dan dikurangi dengan 4,5% dari Rp 25 yaitu sebesar Rp 1.125. Jadi total yang dibayarkan besih sebesar Rp 133,875.

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Form 1721-A1 SPT Tahunan Pph 21

Yearly Income tax article 21 reported on form number 1721-A1. 1). Tax Identity, company name, address, tax identity number (NPWP), and other related information. The company who deducted the employee tax, 2). Gross salary with yearly total amount 2). Allowance with all type received, overtime salary, honorarium, premi of insurance, and others benefit in kinds. 3). tantiem, bonus, gratification, productions fee, 13th salary (THR) 4). Title allowance with maksimum proportion 15%. 5). Pension premi. 6). Net Income means taxable income. 7). Non deductible tax (PTKP) 8). Taxable Income per annual 9). Taxable income payable.

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Form 1771 Y SPT Tahunan PPh 25

Corporate income tax return art 25 (SPT WP Badan) form 1771 Y. First form reported company identity, tax identity number (NPWP), address, post code, business category and code. 1). Taxable Income means total income that taxble item. 2). Tax Payable means total tax must be paid. 3) Credit item means tax deducted by third parties, income tax import (PPh 22), witholding tax art 23 (Pph 23), Pph 24, and Pph covered by government. 4). Tax paid directly, installment corporate income tax art 25, fiscal tax, land right tax. 5). Tax balance over or under paid. SPT 1771 Y filled not more than March 31, 2007 and the tax balance already paid not more than March 31, 2007.

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Form 1770 S SPT Tahunan 21

Personnal Income Tax Return Art 21 (SPT Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi) Form 1770S for 2006 was submitted not more than March 31, 2007. This form reported the personnal income with categorized 1). Net Income for all the year 2006. 2). Non Deductible Tax (PTKP) depended with tax payer status. a). TK means not married with amounted Rp 13.200.000 b). K means married with additional amounted Rp 1.200.000; K/0 means married and no children with additional amounted Rp 1.200.000; K/1 means married with 1 children have additional amounted Rp 2.400.000; K/2 means married with 2 children have additional amounted Rp 3.600.000; K/3 means married with 3 children have additional amounted Rp 4.800.000. 3). Taxable Income is net income deducted with non deductible tax (PTKP) and zakat. 4). Tax Rate is proportional tax; a). Taxable income less than and same with amounted Rp 25.000.000 rate is 10%; b). Taxable income less than and same with amounted Rp 50.000.000 rate is 15%; c). Taxable income more than Rp 50.000.000 rate is 30%. 5). Tax credit is deducted tax already paid to tax office. 6). Taxable Amount is the ending balance of tax that will paid or received. The balance will restituted or counted with tax payable. 7). Final tax reported for interest of time deposits, obligation, stock sale, lotre, pension, honorarium, land rent, land right, others. 8). Special Tax rate. 9). Non dedectible item included insurance claims, donation, goodwill, profit sharing, and others. 10). List of fixed assets 11). List of liabilities. 12). Family list. 13). Tax identity included name, tax identity number (NPWP), address, post code and signature.

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Master List

Foreign company received some fasility for tax purposed. Master list is one of fasility for multinational company to invest in Indonesia. This list reported the all items, kinds of items, specification the machines that we have imported. In shipping we called hormonized number. Rate of tax for imported treated to 0%. This incentive invited the investor to make relocated the machines or factory. Master List issued by TAx Offices and under refference with Ministry of Investment Boards.

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Tax restitusion

Tax restitusion is the our right to recieved the fund from Tax Office that payment to tax is overpayment. VAT (value added tax) IN means we received vat invoice from supplier, subs contractors, clients, consultant and others. VAT IN indicated we have payment the tax. VAT OUT means we submitted vat invoice to clients, customers, and others. VAT OUT indicated we have received the tax. Every end of the months we reconciled the VAT IN/OUT. If VAT IN more than VAT OUT means we have positif balance and we asked VAT restitusion yearly. This process take time to received the fund from Tax Office. Normally we asked consultant to get this fund as soon as possible and means we have additional payment with market prices around 5%. Net the money that possible to received must be deducted with 5%, and some expenditure for operating to collect the fund.

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Jamsostek Balance 2006

Jamsostek is the trustee for pesion fund for all company in Indonesia regarding with law for social security system. The balance statement 2006 printed on security paper with condition under private and confidential. This fund will received after the employee more than 55 years. Employee can received the fund after more than 5 year since resignation/leave off date. Document must be submitted are referrence letter from the last company, copy of identity card, and go to the jamsostek office directly. The fund will be transfer by lippo bank or cash.

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Personnal Income Tax Return Art 21

Personnal Income Tax Return Art 21 for Top Management have been calculated and paid before March 31, 2007 actually March 30, 2007. Reported to Tax Office before March 31, 2007 actually March 30, 2007.

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Employee Income Tax Return Art 21

Employee Income Tax Return Art 21 have been calculated. The payment allowed by bank and post office before March 23, 2007. Form 1721 have been recorded by accurate and filled to tax office before March 31, 2007 actually March 30, 2007. Data form 1721 printed by employee and signed by Top Management or the person have been authorized.

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Corporate Income Tax Return Art 25

Corporate Income Tax Return Article 25 for year 2006 have been calculated and paid before March 23, 2007. Taxe paid allowed by bank and post office. Credit item for the form 1721 have been recorded and reported accurate and sign to filled before March 31, 2007, actually March 30, 2007.

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Non Rupiah VAT

Financial transaction with non IDR on VAT, specially USD have VAT form in difference style. Rate of value added tax still same as 10% from taxable value. Regarding with bases of transaction must be in IDR, we must converted the USD amount to IDR amount with Weekly Tax Rate (WTR). This rate issued by Tax Office.

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Withholding Tax Article 26 (WHT 26)

Main contractor have contract with electrical engineer come from Japan as Subcontractor. The main jobs are services/consultant. Main contractor paid fee regarding with The Income Tax Convention between Indonesia and Japan. The payment models :1). Deducted for 20% of principle payment if they have no “Certificate of Status of Taxable Person”. 2). No deducted or 0% for they have it. 3). VAT amonted 10% still have and paid to Tax office directly. 4). The WHT 23 and VAT as credit item for corporate income tax return.
Indonesian people call it as “Certificate of Domicile or COD”.
Tax treatement for this WHT 26 are:
1. Slip for WHT 26 issued and signed by X company.
2. Monthly payment for WHT 26 supported by letter of received by bank rescipie.
3. Monthly report for WHT 26 issued and filed by Tax Office

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