Grup Discussion

Eva Yulianti (008201800045)

Lili Krismel (008201800007)
Sausan Sania (008201800087)
Olivia (008201800033)

We prefer to propose to be taxable entrepreneur (PKP) while propose the tax ID. Because of the
advantages and disadvantages of PKP (taxable entrepreneur):

Advantages:
a. Entrepreneurs will be judged to have a better system, as well as legally because they have
become PKP and pay taxes in an orderly manner.
b. Entrepreneurs are considered to have large companies, and of course they will have an
effect when collaborating with other companies.
c. Can make sales transactions to the Government Treasurer.
d. Production and investment patterns are getting better.patterns are getting better.

Disadvantages:
a. Tax payments are getting bigger.
b. Reduced competitiveness due to higher selling prices of goods/services. This is due to the
collection of VAT on each transaction. Every delivery of Taxable Goods/Taxable Services
must be added with VAT.
c. Adds complexity and risk of greater sanctions. The complexity referred to here is related to
the rules in tax reporting, as well as the risk of sanctions if there is a delay in paying taxes
or an error in the invoice.

And also, the Advantages to propose Tax ID:

a. Ease of tax administration
With NPWP you will get convenience in managing tax administration. For example, such
as filing a reduction in tax payments and requests for refunds.
b. Get lower tax cuts
By having an NPWP you will also get lower tax deductions than people who do not have
an NPWP. For people who do not have an NPWP, the withholding tax on income
provided by their employer is 20% higher than the withholding tax for those who
already have an NPWP.
c. Ease of administrative requirements
If you already have a NPWP, you will get convenience in various agency administrative
matters. Because at this time, many agencies and companies include NPWP as the main
requirement or supporting documents to take care of administration in related
agencies. For example in terms of applying for bank credit, making a Trading Business
 Permit (SIUP), making checking accounts, making passports, purchasing investment
products, as well as applying for jobs.

In conlusion, we choose that because of PT Houses already estimate that the company will
spends many expenses and will not get the profit which means it is better to be taxable
entrepreneur (using PPh Badan) because of the expense that the PT Houses spends will be
deductible object of the tax.