INCOME TAX ACT 25
(Installment Payment for Indonesian)
Adi Cahyono
Diah ayu P
Mey yuana afifah
Nanda Primidya
Primus Adrianus
Syauqi Kesya Anwar
Zakky Zamrudi
INCOME TAX PASAL 25
IS PPh (INCOME TAX)
INSTALLMENT THAT MUST BE
PAID BY TAXPAYERS ITSELF FOR
EVERY MONTH OF THE
CURRENT TAX YEAR.
THE INSTALLMENT CAN BE
TAX CREDIT AGAINST THE
TAX PAYABLE ON TOTAL
INCOME OF THE TAXPAYER
AT THE END OF THE TAX
YEAR
CALCULATE MONTHLY INSTALLMENT
 Calculation income tax installment Pasal 25 Ayat(1) for individual
taxpayers.
PPh based on annual SPT of PPh last year
Less/Tax Credit:
PPh Pasal 21 xxx
PPh Pasal 22 xxx
PPh Pasal 23 xxx
PPh Pasal 24 xxx
Total Tax Credit
Basis for calculating installment
xxx
(xxx)
xxx
Installments PPh Pasal 25 = basis for calculating installment / 12 or
number of months in the tax year parts
 Calculation income tax installment Pasal 25 Ayat(1) for
corporate taxpayer.
PPh based on annual SPT of PPh last year
Less/Tax Credit:
PPh Pasal 22
xxx
PPh Pasal 23
xxx
PPh Pasal 24
xxx
Total Tax Credit
Basis for calculating installment
xxx
(xxx)
xxx
Installments PPh Pasal 25 = basis for calculating installment / 12
(or amount of months in the tax year parts)
CALCULATE PPh (INCOME TAX) INSTALLMENTS FOR THE
MONTHS BEFORE THE DEADLINE FOR SUBMISSION OF
SPT TAHUNAN (ANNUAL TAX RETURN) PPh
Amount of tax
installment before
letter of notification
has been issued
Amount of tax
installment last
month in tax year
ago
CALCULATE PPh INSTALLMENTS PASAL 25 IF IN
THE CURRENT YEAR ISSUED SURAT KETETAPAN
PAJAK FOR TAX YEAR AGO
If in current year issued tax assessment letter to last tax
year, amount of tax installment recalculated based on the
tax assessment letter
Changes in the amount of tax installment apply start from
next month after month issuance the tax assessment letter
PPH 25 in Special Matter
1. Assessable entitled for loss compensation
2. Assessable have irregular earnings
3. The past annual tax notice (SPT) submitted after due date
4. Assessable receive additional period for submit the SPT
5. Assessable able to correcting their income tax SPT
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
1. Assessable entitled for loss compensation
• Monthly installments for the months before
the submission deadline, is taxed as many as
the latest month of previous years
• Then substituted with the new tax decree
(SKP)
• If the remaining losses is exceed of the 5th
years, the loss are no longer compensated
PPH 25 in Special Matter
1. Assessable entitled for loss compensation
revenue of 2012
the residual loss from 2011
income tax bases for pph 25
tax debt
1/12 x 22,500,000
120,000,000 revenue of 2012
(30,000,000) the residual loss from 2007
90,000,000
90,000,000 income tax bases for pph 25
25% tax debt
22,500,000
1,875,000
1/12 x 30,000,000
120,000,000
(30,000,000)
90,000,000
120,000,000
25%
30,000,000
2,500,000
PPH 25 in Special Matter
2. Assessable has irregular earnings
• The amount of installment payment is the
same after deducted by act 21, 22, 23, and 24
• The tax bases is the net income deducted by
the
PPH 25 in Special Matter
2. Assessable has irregular earnings
total gross circulation
act 22
net income (teratur)
act 36
(4,800,000,000 ÷ 14,800,800) x 148.000,000
tax debt:
50% x 25% x 48,000,000
25% x 100,000,000
act 22
installment payment at 2012 :
1/12 x 28,100,000
148,000,000,000
148,000,000
72,000,000
2,900,000
148,000,000
-48,000,000
100,000,000
6,000,000
25,000,000
31,000,000
-2,900,000
28,100,000
2,341,667
PPH 25 in Special Matter
3. The past annual tax notice (SPT) submitted after due date
a.
b.
The installment payment for first 3 month is, as many as the latest previous year.
After 3 month is recalculated by several special term as follow:
• The amount of income tax debt, are after deducted by act 21, 22, 23, and 24
• If the SKP has been issued the, amount are changed and applied after the
SKP issued
• If there is a compensation, the amount is the same with previous amount of
tax debt (after deducted by the loss compensation)
• If there’s irregular income, the amount is the same with previous amount of
tax debt (regular income only after deducted by act 22, 23, 24)
All of these 4 condition were divided by 12 months
PPH 25 in Special Matter
3. The past annual tax notice (SPT) submitted after due date
tax debt
act 22, 23, and 24 for 2011
act 25 for December 2011
150,000,000
42,500,000
8,000,000
• installment for January - March 2012 8,000,000/month (as many as December 2011)
• installment for April - May 2012 8,000,000/ month (as many as December 2011)
installment for April - May 2012
8,000,000/ month (as many as december 2011)
recalculation after SPT has Submitted at May 2012
tax debt
150,000,000
total credit allowed
(act 22, 23, and 24)
tax bases
-42,500,000
107,500,000
mothly installment for April - December
1/12 x 107,500,000
8,958,333
PPH 25 in Special Matter
4. Assessable receive additional period for submit the SPT
PPH 25 in Special Matter
4. Assessable receive additional period for submit the SPT
PPH 25 in Special Matter
4. Assessable receive additional period for submit the SPT
PPH 25 in Special Matter
4. Assessable receive additional period for submit the SPT
PPH 25 in Special Matter
5. Assessable able to correcting their income tax SPT
PPH 25 in Special Matter
5. Assessable able to correcting their income tax SPT
PPH 25 in Special Matter
5. Assessable able to correcting their income tax SPT
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
Is caused by work change of work performance and there will affect to the higher and
lower income and PPH. So the owner can propose a letter using this procedure:
Write a proposal to tax office
The calculation of new Tax debt
must be attached
If the confirmation are not received
by assessable at most 1 month, it
means the proposal accepted
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
For the new tax: Bank, BUMN, BUMD, tax for entering obligation and the other taxes
are based on the act which make the monetary period report. Tax acts for certain
individual entrepreneur with the highest 0, 75%.
Pph act 25 for the new assessable (private & institution) which is gain their first
revenue in current tax year.
Installment of PPh act. 25 a month are calculated a years from net income.
If the assessable held an
accounting and from then on
can calculated the amount of
net income per month
If from assessable calculation
the net income are unknown,
the tax base are at the gross
circulation.
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
Taxpayer Bank and Leasing With The Option
The installment of income tax article 25 for the taxpayer and the bank lease option
rights is income tax is calculated based on the application of the general rate of profit
or tax loss last quarterly financial statement net annualized article 24 of the Income
Tax paid or payable in foreign country, divided by 12.
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
PPh Article 25, BUMN and BUMD
The installment of income tax article 25 for Taxpayer enterprises and enterprises with
a name and in any form, except Taxpayer bank and lease with option rights is equal to
the income tax is calculated by applying the general rate of profit or loss according to
RKAP fiscal tax year concerned has ratified the AGM, reduced by cutting and collection
of Income Tax Article 22 and Article 23 and Article 24 of Income Tax.
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
Taxpayers Listed, and other taxpayer under the provisions of the legislation should
make periodic financial reports
The amount of income tax installments for taxpayers article 25 went public and other
taxpayers are required to make under the terms of periodic financial statements,
amounted to income tax lawyer, calculated based on the application of the general
rate of income tax losses in the financial statements an annualized basis last reduced
by cutting and collection of income tax article 22 & 23 and 24 who paid payable in
foreign countries for the past fiscal year, divided by 12.
PPH 25 in Special Matter
6. the assessable businesses or working activities are changes
PPh pasal 25 bagi wajib pajak orang pribadi pengusaha tertentu
individual taxpayer's particular entrepreneur is an individual taxpayer who carries on
business in ibdang trade has more than one place of business or place of business has
different domicile address
DEPOSTING AND REPORTING OF PPH
PASAL 25
1.
2.
3.
PPH pasal 25 should be paid at least no longer than 15 month of calender when
the time of tax finished
the tax receiver asked to submit the SPT at least 20 days when tax finished
for those of the tax receiver of the entrepeneur. There are many policies that
existing followed as :
• if the tax receiver owned some of office nearby with tax office. They should
registered their ow office into the tax services office that involved
respectively.
• the tax receiver that owned more than one office inside the tax office area,
they should registered their office in every inside the tax services office in
every location where the both offices located
• Annual SPT PPh should be delivered to the tax office that located inside the
tax receiver domicile which is limited just like the second point that
mentioned before
PPH PASAL 25 FOR THE TAX RECEIVER
TRAVELLING OUTSIDE OF COUNTRY
• The local individual tax receiver that doesn’t have the
NPWP and reached the age of 21 years old that travelled to
the other countries should pay the tax.
• the amount of FLN (fiskal luar negeri) that should be paid
by the individual tax receiver are:
1. Rp2.500.000 (two million five hundred thousand rupiah) for
every individuals that used the aeroplane for travelling
outside of the individual’s country.
2. Rp.1.000.000 (one million rupiah) for every individuals that
travelling outside of the country with ship, etc
THE EXCEPTIONAL OF NPWP PAYMENT FOR THE TAX RECEIVER
WHOM WILL TRAVEL AROUND OUTSIDE OF COUNTRY
1.
2.
3.
4.
5.
6.
The stranger whom live for 183 days during 12 month or doesn’t
live in indonesia, showing his/her visa
The diplomatic officials and the consulate or the foreigner
officials. Including their fammilies
The delegation of international organization whom they are not
included of the PPH subject
The indonesian citizens whom stay outside of indonesia
permanently. which have the legitimate document as the citizen
of the related countries
Jemaah haji which organized by the authorized party, just only
showing the list of jamaah haji name that lead by the leader of the
jemaah and BPIH.
The individual that travelling across country via the border of R.I
territory
THE EXCEPTIONAL OF NPWP PAYMENT FOR THE TAX RECEIVER
WHOM WILL TRAVEL AROUND OUTSIDE OF COUNTRY
7.
8.
9.
The worker of indonesian citizen (WNI) or known as TKI. With only showing their
KTKLN
The foreigner students that stay inside indonesia in order to study with
recommenation from universities and don’t received the earning from indonesia
The foreigner whom stays in indonesia and doesn’t received the earning from
indonesia that commited: the foreigner labours that work in island of batam,
bintan and karimun. As long they cuted the PPH by the work distributor
1. observation in science and culture under the coordination of goverment
institute
2. an assignment as the member of religious mission and humanitarian
mission under the coordination of involved institute
10. The disabillity people or the sick people which they will have a treatment outside
indonesia that supported by social organization including one accompanion.
11. The member of art mission, cultural mission, atlhletic mission or religious
mission that representate the indonesian republic for international world. by
submitting the certificate of approvement from the related minister
THE PROCEDURES OF EXCEPTIONAL OF FLN PAYMENT FOR INDIVIDUAL TAX
RECEIVER WHOM THEY WILL TRAVEL ACROSS COUNTRY
• The excpetions of FLN payment duty by one individual whom will
travel across the country done by the procedures below:
1.
2.
3.
4.
For the tax receiver that came from domestic country up to 21 years
old or more, given by checking of NPWP by UPFLN at least 3 days
before the departure.
For the tax receiver that doesn’t owned NPWP (wife/husband, family
member in lineage) given by validating of NPWP checking which
given the total guarantee by UPFLN.
For expection number 1 until 7, given directly by UPFLN from tax
directorate that works in airport or harbor. Including the domestic
tax receiver individual which is under 21 years old
For expection number 7 until 13, given by the publishing of SKBFLN
by UPFLN from tax directorate that assigned in airport or harbor. Or
supporrted by KPP that commited the FLN procedures or another
place that settled by tax director