TAX MANAGEMENT

TAX
MANAGEMENT
AS TAX
COLLECTOR
AND TAX PAYER
Doa Christoper Z. S
Michael Adrian
Ruth Chan
Contents

Tax management as tax collector

Tax management as tax payer
Witholding System
In this system, the third party has an active role in
carrying out the obligation to withhold or collect,
deposit the tax that has been withheld/collected into
the State Treasury and reports the tax that has been
withheld/collected, and deposited it to the Tax Service
Office where the withholding party is registered. .
Tax Management as tax collector

Collection means to collect or add related to the

amount of the bill or the amount that should be
received or the Tax Imposition Base (DPP).
This tax collection also relates
to the income tax 22 imposed
on business entities, both
government-owned and private
companies, that carry out
export and import activities, so
with PPN (VAT) and very luxury
goods (PPnBM).
Article 22 Income
Tax Collector
IS CARRIED OUT WITHOUT A DECREE FROM
THE HEAD OF KPP (AUTOMATICALLY)

PPh Article 22 is a tax collected by:

1. Government treasurer in relation to payment for the delivery
of goods originating from the State Revenue and Expenditure
Budget (APBN);
2. Certain entities related to income from activities in the import
sector or business activities in other fields; and
3. Taxpayers of certain entities related to payments from buyers
for the sale of goods classified as very luxurious.
Tax
management
as taxpayer
Regarding the law PPh 21, PPh 23 and
PPh 26
Taxpayer of tax
management
PPh 21
People whose income is related
to work, services, and activities
carried out by Domestic
Individual Taxpayers (WP),
namely income in the form of
salaries, wages, honoraria,
allowances, and other
payments in any name and in
any form
PPh 23
People who earn Domestic
Taxpayers and Permanent
Establishments (BUT)
originating from the use of
capital (dividends, interest,
and royalties), providing
services (rents, remuneration
for services), or organizing
activities (gifts, awards, and
bonuses) other than
PPh 26
A person whose income is from
a foreign taxpayer on income
that does not come from
running a business or activity
through a permanent
establishment originating from
Indonesia.
Thankyou!
best regard,
doa, michael, and ruth