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REGULATION OF THE DIRECTOR GENERAL OF TAXATION NUMBER: PER - 31 / PJ / 2012 ABOUT TECHNICAL GUIDELINES PROCEDURE FOR CUTTING, DEPOSITION AND REPORTING INCOME TAX ARTICLE 21 AND / OR INCOME TAX ARTICLE 26 IN CONNECTION WITH THE WORK, SERVICE, AND ACTIVITIES OF INDIVIDUAL DIRECTOR GENERAL OF TAXATION, Considering: a. that the adjustment of the amount of personal exemption began January 1, 2013 has been set out in the Minister of Finance No. 162 / PMK.011 / 2012 on the adjustment of personal exemption amount; b. that part of income in respect of the employees work daily and weekly as well as other temporary employees who are not subject to withholding tax set out in the Regulation of the Minister of Finance No. 206 / PMK.011 / 2012 on the Establishment of Work Relative to Income section of the Daily and Weekly Employees and Employees Other Variable is not Subject to Withholding Income Tax; c. based on the considerations referred to in paragraphs a and b, as well as to implement the provisions of Article 24 of the Regulation of the Minister of Finance No. 252 / PMK.03 / 2008 on Guidelines for the Implementation of Withholding Taxes on Income Relative to Employment, Services, and Activities of the Personal, and the provisions of Article 4 of Regulation Minister of Finance No. 206 / PMK.011 / 2012 on the Establishment of connection with the Employment Equity in Earnings of Employees Daily and Weekly and Other Non-Permanent Employees Not Subject to Withholding Income Tax, this Regulation of the Director General of Tax on Technical Guidelines Cutting Procedures, Depositing and Reporting Income Tax Article 21 and / or Article 26 of the Income Tax Relating to Employment, Services, and Activities of Individual; Given: 1. Law No. 6 of 1983 on General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplement to State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Act No. 16 of 2009 (Gazette Republic of Indonesia Year 2009 Number 62, Supplement to State Gazette of the Republic of Indonesia Number 4999); 2. Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia Year 1983 Number 50, Supplement to State Gazette of the Republic of Indonesia Number 3263) as amended several times, most recently by Act No. 36 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 133, Supplement to State Gazette of the Republic of Indonesia Number 4893); 3. Regulation of the Minister of Finance No. 184 / PMK.03 / 2007 on the Payment Due Date Determination and Payment of Tax, Tax Payment Determination place, and Procedures for Payments, Deposits and Tax Reporting and Procedures for Tax Payment Delays Pengangsuran and as amended by Minister of Finance Regulation No. 80 / PMK.03 / 2010; 4. Regulation of the Minister of Finance No. 250 / PMK.03 / 2008 Position or Cost Cost amount to Deductible Retirement Income Gross Fixed or Retired Employees; 5. Regulation of the Minister of Finance No. 162 / PMK.011 / 2012 on the adjustment of personal exemption amount; 6. Regulation of the Minister of Finance No. 206 / PMK.011 / 2012 on the Establishment of Work Relative to Income section of the Daily and Weekly Employees and Other Non-Permanent Employees Not Subject to Withholding Income Tax; DECIDED: Assign: REGULATION OF THE DIRECTOR GENERAL OF TAXATION ON GUIDELINES FOR TECHNICAL PROCEDURES FOR CUTTING, DEPOSITION AND REPORTING INCOME TAX ARTICLE 21 AND / OR INCOME TAX ARTICLE 26 IN CONNECTION WITH JOBS, SERVICES, AND ACTIVITIES OF INDIVIDUAL. PART I GENERAL CONDITIONS Article 1 In the Director General of Taxes, which is defined as: 1. Income Tax Act is Act No. 7 of 1983 on Income Tax as amended several times, most recently by Act No. 36 of 2008. 2. Income Taxes with respect to employment, services, and activities performed by an individual taxpayer domestic tax subject, hereinafter referred to Article 21 of Income Tax, is a tax on income in the form of salaries, wages, fees, allowances, and other payments to the name and of any kind with respect to employment or occupation, services, and activities undertaken by the private domestic tax subject, as referred to in Article 21 of the Income Tax Act. 3. Income Taxes with respect to employment, services, and activities performed by an individual taxpayer resident tax subject, hereinafter referred to Article 26 of Income Tax, is a tax on income in the form of salaries, wages, fees, allowances, and other payments to the name and of any kind with respect to employment or occupation, services, and activities undertaken by the private foreign tax subject, as referred to in Article 26 of the Income Tax Act. 4. Cutting Tax Article 21 and / or Income Tax Article 26 are an individual taxpayer or corporate taxpayer, including a permanent establishment, which has the obligation to withhold tax on income in respect of employment, services, and activities of private persons as referred to in Article 21 and Article 26 of the Income Tax Act. 5. The Board is the entity referred to in Article 1 paragraph 3 of Law No. 6 of 1983 on General Provisions and Tax Procedures as amended several times, most recently by Act No. 16 of 2009. 6. Organizers of activities are individuals or entities that conduct activities as an organizer with the names and benefit payments of any kind to an individual in connection with the implementation of these activities. 7. Recipients withheld income tax article 21 are individual to the status of a domestic tax subject that has an income with the name and in whatever form, to the extent not excluded in the Director General of Taxes, from Cutting Tax Article 21 and / or Income Article 26 as compensation in connection with employment, services or activities, including pension recipients. 8. Recipients withheld income tax article 26 is an individual with its status as a foreign tax subject who has an income with the name and in whatever form, to the extent not excluded in the Director General of Taxes, from Cutting Tax Article 21 and / or Income Article 26 as compensation in connection with employment, services or activities, including pension recipients. 9. Employee is an individual who works on the employer, by agreement or employment agreement either written or unwritten, to carry out a job in a particular position or activity to obtain compensation paid by a certain period, completion of work, or other provisions set employers, including the individual who carries out work in the country office. 10. Permanent Employee is an employee who has an income in a certain amount regularly, including board members and supervisory board members, and employees who work on a contract basis for a period of time which has an income under a certain amount on a regular basis. 11. Non-permanent Employee / Labor Release is an employee who receives income only if the employee works, based on the number of days worked, number of units of work product created or completion of a particular type of work requested by the employer. 12. Employee Beneficiary income is not a private person other than the employee Permanent and Non-Permanent Employee / Labor Remove that earn revenue by name and in any form of Cutting Tax Article 21 and / or Income Tax Article 26 as compensation for services performed by a command or request from the employers. 13. Participant activity is an individual who is involved in a particular activity, including participating in meetings, hearings, seminars, workshops (workshop), education, performances, sports, or other activities, and receive or obtain compensation in connection with their participation in the activity. 14. The recipient is an individual retirement or heirs who receive or obtain in return for work done in the past, including individual or their heirs who receive annuity or pension. 15. Fixed Income Employees are regularly Characteristically Fixed income for the employee in the form of salary or wages, all kinds of allowances, and remuneration by whatever name given periodically based on the terms defined by the employer, including overtime pay. 16. Fixed Income Employees are Characteristically Irregular income for Permanent Employees other than income that is regular, accepted once a year or other period, which include bonus, holiday allowance (THR), production services, bonus, gratuity, or other similar remuneration by whatever name. 17. The daily wage is a wage or remuneration derived by an employee which is payable or paid on a daily basis. 18. Wages are weekly wage or remuneration derived by an employee which is payable or paid on a weekly basis. 19. Wages unit is salary or compensation received or accrued by employees who are owed or paid based on the number of units of the work produced. 20. Wages piece is salary or compensation received or accrued by employees who are owed or paid based on completion of a particular type of work. 21. Benefits to Employees are not earning name and in whatever form is not payable or provided to Employee in connection with employment, services, or activities, which include fees, commissions, fees, and other similar income. 22. Not Employee Benefits to Sustainable Characteristically is rewarding the employee is not paid or payable more than once in a calendar year with respect to employment, services, or activities. 23. Benefits to participants are earning activities with the name and in whatever form that is payable or provided to participants of certain activities, including but not limited pocket money, money representation, cash meeting fees, prizes or awards, and other similar income. 24. The last tax period is the period of December or a particular tax period in which the employee Fixed stops working. CHAPTER II ARTICLE 21 Income CUTTING AND / OR ARTICLE 26 Income Tax Article 2 (1) Cutting Tax Article 21 and / or Income Tax Article 26, include: a. employer which consists of: 1) individuals and entities; 2) branches, representative, or units, in terms of doing some or all of the administration associated with the payment of salaries, wages, fees, allowances, and other payments are branches, representative, or the unit. b. treasurer or cashier of government, including the treasurer or cashier at the Central Government including the TNI / police, local government, institutions or government agencies, other state agencies, and the Embassy of the Republic of Indonesia abroad, which pays the salaries, wages, honoraria , benefits, and other similar remuneration and any kind with respect to employment or occupation, services, and activities; c. pension funds, social security agency workers, and other entities that pay periodic pension and annuity or pension; d. an individual who carries on business or activities of an independent and paying: 1. honorarium, commission, fee, or other payment as compensation in connection with services performed by an individual to the status of domestic tax subject, including the services of experts who performs and act on its own behalf and not on behalf of the alliance ; 2. honorarium, commission, fee, or other payment as compensation in connection with services performed by an individual to the status of foreign tax subject; 3. honorarium, commission, fee, or other compensation to the participants of education and training, as well as an apprentice; e. organizing activities, including government agencies, organizations, national and international, institution, individual as well as other agencies in conducting, which pay honoraria, prizes, or awards of any kind to the individual taxpayer with respect to an activity. (2) Not included as an employer that has an obligation to withhold taxes referred to in paragraph (1) letter a is: a. representative offices of foreign countries; b. international organizations referred to in Article 3 paragraph (1) letter c Income Tax Act, which has been determined by the Minister of Finance; c. individual employers who do not conduct business or independent activities solely employ an individual to do housework or work not in order to conduct business or work free. (3) In the case of an international organization does not comply with the provisions referred to in paragraph (2) letter b, is an international organization, an employer who is obliged to withhold tax. CHAPTER III BENEFICIARY WITHHOLDING INCOME Income ARTICLE 21 AND / OR ARTICLE 26 Income Tax Article 3 Recipients withheld income tax article 21 and / or Income Tax Article 26 is an individual who is: a. employees; b. recipients of severance pay, pension or retirement benefits money, annuity, or pension, including his heir; c. Not Employees who receive or obtain income in respect of the provision of services, including: 1. The experts who do the work free, consisting of lawyers, accountants, architects, doctors, consultants, notaries, appraisers, and actuaries; 2. musician, emcee, singer, comedian, movie star, soap star, commercials, film director, film crew, photo model, Model / fashion models, performers, dancers, sculptors painters, and other artists; 3. sportsman; 4. advisor, teacher, trainer, speaker, educator, and moderator; 5. The author, researcher, and translator; 6. providers in all fields including engineering, computer systems and applications, telecommunications, electronics, photography, economic, and social as well as providers of services to a committee; 7. The ad agency; 8. supervisor or project manager; 9. The carrier of the order or finding or a subscription that mediates; 10. officers merchandise vendors; 11. The foreign service officer insurance; 12. distributor multilevel marketing company or direct selling and other similar activities; d. member of the board of directors or board of trustees who are not concurrently as Permanent employee in the same company; e. former employees; f. participants activities that receive or earn income in connection with its participation in an activity, such as: 1. Participants race in all fields, including sports competitions, art, dexterity, science, technology and other race; 2. The participants of the meeting, conferences, hearings, meetings, or working visits; 3. The participant or member of a committee as an organizer of a particular activity; 4. The participant education and training; 5. The participants of other activities. Article 4 Not included in the definition of income tax withheld income recipient of Article 21 and / or Article 26 of Income Tax, as referred to in Article 3 are: a. diplomatic and consular officers or other officials of foreign countries, and those seconded to those who work in and live with them, on condition that no citizen of Indonesia and in Indonesia does not receive or derive any other income outside of the office or work , as well as the country in question provide reciprocal treatment; b. official representatives of international organizations referred to in Article 3 paragraph (1) letter c Income Tax Act, which has been determined by the Minister of Finance, on condition not an Indonesian citizen and not run a business or activity or other work to earn income from Indonesia. CHAPTER IV WITHHOLDING INCOME Tax ARTICLE 21 AND / OR ARTICLE 26 Income Tax Article 5 (1) Income Tax withheld under Article 21 and / or Income Tax Article 26 are: a. income received or accrued employee Fixed Income Characteristically either Regular and Irregular; b. income received or accrued pension recipients on a regular basis in the form of a pension or income related; c. income in the form of separation, retirement benefits, annuity, or retirement benefits are paid at the same time, the payments exceed a period of two (2) years after the employee stops working; d. Employees earning Variable or Remove Labor, in the form of a daily wage, weekly wage, the wage unit, or piece rate wages paid on a monthly basis; e. Not rewarding the employee, which include fees, commissions, fees, and rewards like the name and in any form in exchange for services performed in connection; f. reward to the target audience, which include an allowance, money representation, cash meetings, honoraria, gifts or awards with the name and in any form, and similar remuneration by whatever name; g. income in the form of honorarium or reward that is disorganized received or accrued by the commissioners or board of trustees who are not concurrently as Permanent employee in the same company; h. income such as production services, bonus, gratuity, bonus or other reward that is disorganized derived by a former employee; or i. income in the form of withdrawal of pension funds by pension plan participants are still an employee, the establishment of a pension fund approved by the Minister of Finance. (2) Income Tax withheld under Article 21 and / or Income Tax Article 26 as referred to in paragraph (1) may include receipts in kind and / or other benefits in the name and in whatever form is given by: a. Taxpayers are subject to income tax which is final; or b. Taxpayers are subject to income tax calculation is based on a special norm (deemed profit). Article 6 (1) Income referred to in Article 5 derived by an individual subject is a domestic tax withheld income tax article 21. (2) Income referred to in Article 5 derived by an individual is the subject of foreign tax withheld income tax article 26. Article 7 (1) In the case of income referred to in Article 5 paragraph (1) is received or accrued in foreign currency, the calculation of income tax article 21 and / or Income Tax Article 26 is based on the exchange rate (exchange rate) established by the Ministry of Finance in effect at the time of payment such income or when charged a fee. (2) Calculation of Income Tax Article 21 and / or Article 26 of Income Tax on income in kind in the form of receipts and / or other benefits referred to in Article 5 paragraph (2) shall be based on the market price of the goods supplied or the fair value of the provision of in-kind and / or enjoyment granted. Article 8 (1) Not included in the definition of income subject to withholding income tax of Article 21 are: a. payment of insurance benefits or compensation from an insurance company with respect to health insurance, accident insurance, life insurance, endowment insurance, insurance and scholarships; b. receipts in kind and / or enjoyment of any kind is given by the taxpayer or the Government, unless the income referred to in Article 5 paragraph (2); c. pension contributions paid to a pension fund whose establishment was approved by the Minister of Finance, dues annuity or pension contributions to the organizing body annuity or social security agency workers paid by the employer; d. alms received by the individual or entity who has the right of amil zakat institutions established or approved by the Government, or religious donation mandatory for recognized religions in Indonesia received by an individual who has the right of religious institutions established or approved by the Government as long as there is no relationship with the business, employment, ownership, or control of the parties concerned; e. scholarship as referred to in Article 4 paragraph (3) letter I Income Tax Act. (2) Income Tax borne by the employer, including those borne by the Government, in the form of pleasure constitutes acceptance referred to in paragraph (1) letter b. CHAPTER V BASIC IMPOSITION AND CUTTING Tax ARTICLE 21 AND / OR ARTICLE 26 Income Tax Article 9 (1) Basic Income Tax and the imposition of Article 21 is as follows: a. Taxable income, which is applicable to: 1. Employees Remain; 2. periodic pension recipients; 3. Non-Permanent Employees whose income is paid monthly or cumulative amount of income earned in one (1) calendar month has exceeded USD 2,025,000.00 (two million twenty-five thousand dollars); 4. Not Employees as defined in Article 3 c which receive rewards that are sustainable. b. The amount of income that exceeds Rp200.000,00 (two hundred thousand dollars) a day, which is applicable to the employee or the Labor Variable Remove the daily wage, weekly wage, wage or piece rate units, as long as the cumulative income earned in one (1 ) calendar months have not exceeded Rp2.025.000,00 (two million twenty-five thousand dollars); c. 50% (fifty percent) of the gross income, not applicable to the employee referred to in Article 3 c which receive rewards that are not sustainable; d. The amount of gross income, which applies to recipients of income other than income recipient referred to in letters a, b, and c. (2) The basis for the imposition and Income Tax Article 26 is the amount of gross income. Article 10 (1) The amount of gross income received or earned income tax withheld income recipients of Article 21 and / or Income Tax Article 26 is the entire amount of income referred to in Article 5 received or accrued during the period or at the time paid. (2) taxable income referred to in Article 9 paragraph (1) letter a is as follows: a. for Permanent Employees and periodic pension recipients, reduced net income for personal exemption (taxable income); b. for Employees Not Fixed, deducting from gross income for taxable income; c. for Non Employees as defined in Article 3 c, by 50% (fifty percent) of the total gross income minus taxable income per month. (3) The amount of net income for income tax withheld Permanent Employees Article 21 is the sum of all gross income reduced by: a. office expenses, amounting to 5% (five percent) of gross income, a maximum of Rp 500,000.00 (five hundred thousand dollars) a month or Rp6.000.000,00 (six million dollars) a year; b. dues related to salaries paid by the employee to the pension fund whose establishment was approved by the Ministry of Finance or the organizing body annuity or pension that is equivalent to a pension fund whose establishment was approved by the Ministry of Finance. (4) The amount of net income for the receiving periodic pension withheld income tax article 21 is the entire amount of gross income is reduced by the cost of pensions, amounting to 5% (five percent) of the gross income, as high Rp200.000,00 (two hundred thousand dollars) a month or Rp2.400.000,00 (two million four hundred thousand dollars) a year. (5) If the employee is not referred to in Article 3 c providing services to Cutting Tax Article 21 and / or Income Tax Article 26: a. employ other people as employees, the amount of gross income referred to in paragraph (1) is equal to the amount of the payment less the portion of the salary or wages of employees who are employed, unless the contract / agreement is inseparable part of the salary or wages of employees who employed is the amount of the gross income is equal to the amount paid; b. make delivery of materials or goods, the amount of gross income referred to in paragraph (1) only on the provision of services only, except when the contract / agreement can not be separated between the furnishing of materials or goods to the amount of gross income that includes the provision of services and materials or goods. (6) Where the gross amount of income referred to in paragraph (1) shall be paid to physicians who practice in hospitals and / or clinics, the amount of gross income is equal to the number of physician services are paid for by the patient through the hospital and / or clinic before being cut costs or profit-sharing by hospitals and / or clinics. Article 11 (1) The amount of taxable income per year is as follows: a. Rp24.300.000,00 (twenty-four million three hundred thousand dollars) for yourself an individual taxpayer; b. Rp2.025.000,00 (two million twenty-five thousand dollars) for a married Taxpayer; c. Rp2.025.000,00 (two million twenty-five thousand rupiah) for each member of the family by blood and by marriage in the direct lineage as well as adopted children, completely dependent, at most three (3) individuals per family. (2) taxable income per month as referred to in Article 10 paragraph (2) c is taxable income per year as described in paragraph (1) divided by 12 (twelve), by: a. Rp2.025.000,00 (two million twenty-five thousand dollars) for an individual taxpayer; b. Rp168.750,00 (one hundred and sixty eight thousand seven hundred and fifty dollars) for a married Taxpayer; c. Rp168.750,00 (one hundred and sixty eight thousand seven hundred and fifty dollars) for each additional member of the family by blood and by marriage in the direct lineage as well as adopted children, completely dependent, at most three (3) individuals per family. (3) The amount of taxable income for the employee following provisions apply: a. for employee marries, for taxable income for himself; b. the employee is not married, of taxable income plus the taxable income for himself to be fully dependent relatives. (4) If the employee can demonstrate mating written statement from the local government as low as sub-district stating that he did not receive or earn income, the amount of taxable income is taxable income plus the taxable income for himself for marital status and the personal exemption for dependent relatives completely. (5) The amount of taxable income is determined based on the circumstances at the beginning of the calendar year. (6) provision as referred to in paragraph (5), the amount of taxable income for the new employees come and settle in Indonesia in the part of the calendar year is determined based on the circumstances at the beginning of the month from the calendar year in question. Article 12 (1) The income of the employee or the Labor Variable Release that are not paid monthly or cumulative amount within one (1) calendar month not exceeding USD 2,025,000.00 (two million twenty-five thousand dollars), the following provisions apply : a. Tax cuts are not made of Article 21, in terms of daily income or average daily income not exceeding Rp200.000,00 (two hundred thousand dollars); b. performed Income Tax Article 21, in terms of daily income or average daily income exceeds Rp200.000,00 (two hundred thousand dollars), and the number of Rp200.000,00 (two hundred thousand dollars) is the amount that can be subtracted from gross income. (2) The average daily income referred to in paragraph (1) is the average weekly wage, the wage unit, or a piece rate for each working day use. (3) In the case of non-permanent employee has obtained a cumulative income in one (1) calendar month exceeds Rp2.025.000,00 (two million twenty-five thousand dollars), the amount that can be subtracted from gross income amounted to actual taxable income. (4) the actual taxable income referred to in paragraph (3) is equal to taxable income for the actual number of working days. (5) a day as a basic personal exemption to establish the actual taxable income per year is equal to taxable income referred to in Article 11 paragraph (1) divided by 360 (three hundred and sixty) days. (6) In the case based on the provisions in the field of employment regulated obligation to include Employee Labor Variable or Remove the old age security program or annuity, then the contributory pension or annuity fees are paid by the employee to the agency Variable social security or labor organizing body annuity, can be deducted from gross income. Article 13 (1) The employee is not earning as referred to in Article 9 paragraph (1) a reduction in the number 4 can get along in the form of taxable income in question has to have a Taxpayer Identification Number and simply earn income from a working relationship with one Cutting Tax Article 21 and / or income Tax Article 26 and not earning more. (2) In order to obtain a reduction in taxable income in the form referred to in paragraph (1), not the employee income recipient must submit a photocopy of a Taxpayer Identification Number, and married women must submit a photocopy of husbands Taxpayer Identification Number and a copy of the marriage certificate and family card . CHAPTER VI WITHHOLDING TAX RATES AND IMPLEMENTATION Article 14 (1) Rates under Article 17 paragraph (1) letter a of the Income Tax Act applicable to the taxable income of: a. Employees Remain; b. Retirement receiver periodically paid on a monthly basis; c. Employees Labor Variable or Remove paid on a monthly basis. (2) For the calculation of income tax article 21 to be deducted each tax period, except for the last tax period, the rate applied to income estimates to be obtained for 1 (one) year, with the following conditions: a. an estimate of the income that is regular is regular income in the amount of one (1) month multiplied by twelve (12); b. in the event of additional income that is irregular then the expected revenue to be obtained for 1 (one) year is equal to the number on the letter a, plus the amount of income that is irregular. (3) The amount of income tax article 21 to be deducted for each tax period referred to in paragraph (2) are: a. on income that is regular is equal to the amount of income tax payable on the income referred to in paragraph (2) letter a is divided by 12 (twelve); b. on income that is irregular is equal to the difference between the tax payable on the amount of income referred to in paragraph (2) letter b with the income tax payable on the amount of income referred to in paragraph (2) letter a. Article 15 a. or b. Article 16 a. b. c. d. or e. a. b. Article 17 Article 18 Article 19 CHAPTER VII Article 20 CHAPTER VIII Article 21 CHAPTER IX Article 22 Article 23 Article 24 Article 25 CHAPTER X CLOSING Article 27 Article 28 Stipulated in Jakarta • Income Tax Google Translate for Business:Translator ToolkitWebsite TranslatorGlobal Market Finder Turn off instant translationAbout Google TranslateMobileCommunityPrivacyHelpSend feedback
Posted on: Sun, 09 Nov 2014 03:38:58 +0000
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