Indonesian Tax Law

インドネシアの自動車税【車検制度はなく保険は任意加入】

Indonesian Tax Law

Car Tax in Indonesia【There is no public vehicle inspection system and insurance is voluntary.】

2021/1/8  

There are two types of car tax in Indonesia: the annual car tax to be paid when the vehicle certificate is renewed, and the car tax to be paid every five years when the license plate is replaced and the engine registration number is checked.

海外のデジタルサービス企業に対する付加価値税【VAT徴収役(Pemungut PPN)として強制徴収事業者(WAPU)に指定】

Indonesian Tax Law

Value-added tax on foreign digital services companies【Designated as a VAT collector (Pemungut PPN) as a mandatory collection agency (WAPU)】

2021/1/4  

Indonesia's value-added tax is a tax on the transfer of value added in the supply chain, and the problem was that foreign digital services companies were exempt from VAT when they sold goods and services within Indonesia and did not bear VAT on purchases because they were outside the country.

コロナ禍の影響による低所得者救済のための賃金補助金【社会保険BPJS TKの計算方法】

Indonesian Tax Law

Wage subsidies to help low-income people affected by the Corona pandemic【How to calculate the Social Insurance BPJS TK】

2020/11/6  

Indonesia's social security system, BPJS, includes both social insurance and medical insurance, and low-income social insurance subscribers who earn less than 5 million rupiah per month will receive a wage subsidy of 600,000 rupiah per month from the government for four months as a wage subsidy for the coronation disaster.

恒久的施設

Indonesian Tax Law

The concept of PE (Permanent Establishment) to be expanded in Indonesia

2021/1/4  

In order to conduct business activities in Indonesia, one is obliged to register and pay NPWP (Taxpayer Identification Number) as either a domestic individual, corporation or permanent establishment (PE), and foreign e-commerce businesses, which were previously difficult to certify as PE, will also have to register as PE and pay VAT.

NetflixやAmazonなどの海外EC事業者への課税【コロナ禍により税収減を賄うためにインドネシア国内で売上を上げる海外企業が対象】

Indonesian Tax Law

Taxing foreign EC operators such as Netflix and Amazon

2021/1/4  

Foreign e-commerce operators such as Netflix and ZOOM, which do not have an existing law in Indonesia but have significant domestic sales, will also be treated as PE (permanent establishments) and will be made to pay ETT (electronic transaction tax) through their Indonesian distributors, according to an omnibus law issued to the National Assembly in February.

半年間の特別減税

Indonesian Tax Law

Six months of tax incentives for Indonesia's new coronavirus

2020/11/6  

Tax incentives related to Indonesia's new coronaviruses include exemption from personal income tax PPH21 for individuals for employees earning less than 200 million rupiah per year, and exemption from PP23 (0.5% of external standard taxable sales) for small and medium enterprises (UMKM) from April to September.

インドネシアの税法は性悪説の上に成り立つ

Indonesian Tax Law

Indonesia's tax law is built on the theory born evil by nature

2020/4/8  

If the Japanese tax system is based on the theory born good by nature, which is based on the premise of correct filing, then it can be said that the Indonesian tax system is based on the theory born evil by nature, which is based on the premise of not returning as much as possible by preempting the source.

インドネシアで納税者番号(NPWP)を夫婦で分けるか一つにまとめるか

Indonesian Tax Law

In Indonesia, whether to separate or merge taxpayer identification numbers (NPWPs) for married couples

2020/4/17  

Last week at a customer's factory in Karawang, a six-month pregnant woman in the production control department was rubbing her big belly and whispering about taxes.

日本とインドネシアの個人所得税の違い

Indonesian Tax Law

Differences in Personal Income Tax between Japan and Indonesia

2020/3/30  

Most countries use Excessive progressive taxation, for example, in Indonesia, if you have 240 juta of taxable income, your income tax will be calculated at the rates of "5% on 50 juta" and "15% on the remaining 190 juta over 50 juta".

付加価値税PPNの税務のオンライン化

Indonesian Tax Law

Value Added Tax PPN's go online

2021/1/4  

The taxable entity PKP (Pengusaha Kena Pajak) shall issue a Faktur Pajak in the case of the taxable entity PKP (Pengusaha Kena Pajak) to which the sales are made, and shall pay the tax by the 20th day of each month by filing a monthly return of Value Added Tax (SPT Masa PPN) with the amount of 10% PPN for the previous month's sales (OUT) less 10% PPN for the purchases (IN).

インドネシアで付加価値税課税事業者PKP登録申請に必要な書類

Indonesian Tax Law

Documents required for application for PKP registration as a business subject to VAT in Indonesia

2021/1/4  

A taxable business PKP is a legal entity subject to value-added tax PPN and pays VAT on the difference between 10% (PPN-Out) of sales of taxable items BKP and taxable services JKP and 10% (PPN-In) of purchases.

インドネシアの中小個人事業主に対する外形標準課税制度の改定

Indonesian Tax Law

Revision of the pro forma standard taxation system for small and medium-sized sole proprietors in Indonesia

2020/11/8  

The 1% separate tax regime (PP46) on turnover (PP23), which is available to SMEs with an annual turnover of less than 4.8 miliyar, has been revised (PP46) and the tax rate has been reduced to 0.5%, while the period of application is limited to three years. If the profit margin is less than 4%, the normal corporate income tax rate is a benefit.

インドネシア入国時に免税限度額を超える場合の税額の計算方法

Indonesian Tax Law

How to calculate the tax in case of exceeding the tax exemption limit when entering Indonesia

2020/3/30  

According to Direktorat Jenderal Bea dan Cukai (DJBC) Kementerian Keuangan (Kemenkeu), the Indonesian Ministry of Finance's Directorate of Revenue and Taxation, the duty-free limit for goods shopped outside of Indonesia and brought into the country will be increased to $500 or 6.75 juta from the previous $250 or 3.3 juta per person, effective January 28, 2018, a substantial easing measure given the dollar's recent appreciation of the rupiah against the dollar.

インドネシアの個人所得税PPH21と税務申告用の源泉徴収証明書A1フォーム

Indonesian Tax Law

Indonesian personal income tax PPH21 and withholding certificate A1 form for tax return

2020/4/17  

Indonesia's personal income tax, PPH21, is the same as Japan's personal income tax (PPH21), and the tax rate varies depending on your taxable income.

業務システム導入時に知っていると得するインドネシア税法の知識

Indonesian Tax Law

Indonesian Tax Rule

2020/3/28  

Indonesia tax rule from the point of view of accounting system When implementing accounting system in Indonesia, we need some knowledge about Indonesian tax rule. Personal income tax (PPH21) related to payroll system. VAT (PPN) related to issuing invoice to customer or receiving invoice from supplier . Withholding service income tax (PPH23) related A/P entry (Indonesia) or A/P settlement (Thailand). Custom dutty (Bea Masuk) and withholding import tax (PPH22) journalized from payment voucher. Others (PPH25, PPH24, PPH4(2), PPH26, PPH29) journalized from payment voucher Income tax Corporate income tax (PPH25) As long as Indonesia is under liberal economy, the main tax ...

インドネシアのE-COMMERCE事業者に対する税制

Indonesian Tax Law

Tax system for Indonesian e-commerce

2021/1/4  

In Indonesia as taxes on the taxable income to UMKM small business owners (Usaha Mikro, Kecil, dan Menengah) with annual sales of 4.8 Miliyar or less, it is not such income tax (PPh 25 bulanan) , but it takes 1% for the external standard tax (Pro forma perpajakan standar) like a business tax that tax to all business owners equaly, and because it is not a PKP taxable business owner (Pengusaha Kena Pajak = Taxable Entrepreneur) in terms of tax law, tax returns are also voluntary that becomes declaration (Voluntary Registration).

インドネシアのサプライチェーンの中で付加価値税PPNと所得税PPHを負担する主体

Indonesian Tax Law

Entities in the Indonesian supply chain that bear PPN and PPH value added and income tax

2020/4/12  

The VAT paid upfront in the supply chain is borne by the end consumer who does not charge 10% VAT due to the sales activity, resulting in the payment from the consumer to the tax office being made on behalf of each business.

インドネシアで普段あまり意識しないレストラン税とサービス料について

Indonesian Tax Law

Restaurant tax and service charge, which you are not usually aware of in Indonesia

2020/4/12  

In Indonesia, entertainment expenses are set as SGA expenses under the name of Biaya Entertainment, but if it is "business related food and beverage (jamuan makan untuk relasi bisnis)", it can be deducted from gross income (Penghasilan Bruto), generally gross profit, as SGA expenses and subject to corporate income tax.

E-FILLINGとE-BILLINGの関係

Indonesian Tax Law

E-Filling and E-Billing

2021/1/23  

After applying for EFIN (Identification Number) at Kantor Pelayanan Pajak Tax Office (KPP) and receiving EFIN and NPWP, you will be able to use e-filing for income tax return.

タックスアムネスティで海外資産がインドネシアに還流

Indonesian Tax Law

Overseas Assets Returned to Indonesia in Tax Amnesty

2020/3/31  

Instead of transferring the after-tax net profit after paying income tax from the profit obtained from domestic business to retained earnings or capital reserve, you can remit to overseas subsidiaries to purchase overseas assets (in other words, foreign investment) and post them as assets in the B/S of the overseas subsidiaries, and there will be no complaint.

© 2021 バテラハイシステム Powered by STINGER