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  • Pajak PT Pma

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    This document outlines tax reporting requirements for companies in Indonesia based on their annual turnover. For companies with turnover below 4.8 million, they file a monthly tax report for income tax (PPh 25) at 1% and are not subject to VAT. For turnover above 4.8 million, companies pay PPh 25 at graduated rates up to 25%, VAT at 10%, and file an annual tax return accumulating total tax credits. The document also provides calculations for PPh 21 payroll tax and guidelines for annual tax reporting fees.

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    Pajak pt pma

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    PAJAK PT PMA

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    This document outlines tax reporting requirements for companies in Indonesia based on their annual turnover. For companies with turnover below 4.8 million, they file a monthly tax report for income tax (PPh 25) at 1% and are not subject to VAT. For turnover above 4.8 million, companies pay PPh 25 at graduated rates up to 25%, VAT at 10%, and file an annual tax return accumulating total tax credits. The document also provides calculations for PPh 21 payroll tax and guidelines for annual tax reporting fees.

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    6 views2 pages

    Pajak PT Pma

    Uploaded by

    Hi Locally
    This document outlines tax reporting requirements for companies in Indonesia based on their annual turnover. For companies with turnover below 4.8 million, they file a monthly tax report for income tax (PPh 25) at 1% and are not subject to VAT. For turnover above 4.8 million, companies pay PPh 25 at graduated rates up to 25%, VAT at 10%, and file an annual tax return accumulating total tax credits. The document also provides calculations for PPh 21 payroll tax and guidelines for annual tax reporting fees.

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    © All Rights Reserved
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    of 2

    Tax reporting Tax reporting

    Tax Tax
    Company turnover below 4.8M Company turnover above 4.8M
    Monthly Tax Report Monthly Tax Report
    Pph 25 * Pph 25 *
    Not subject to VAT 0 Value Added Tax (VAT) 10%
    Pph 23 (When Using Services) 2% Pph 23 (When Using Services) 2%
    Pph 22 (Import tax) 2,5% Pph 22 (Import tax) 2,5%
    Pph 21 (If there are employees with a Pph 21 (If there are employees with a
    ** **
    salary> 5 million) salary> 5 million)

    Annual Report Tax Annual Report Tax


    Annual Tax Return *** Annual Tax Return ***

    Note:
    For income below 4.8M pph 25 can be replaced by final Pph 4(2) at a rate of 0.5%, but if the
    taxpayer uses Pph Final, the import tax fee for Pph 22 cannot be accumulated as a deduction in the
    annual report.

    * Calculation of Pph 25 (Tax Credit)


    The classification of the PPh 25 rates that apply to business entities is based on their gross turnover
    rate, namely as follows:
    1. If the gross income is less than IDR 4.8 billion, the tax rate is 1% times the gross income (gross
    turnover).
    2. If the income is more than IDR 4.8 billion to IDR 50 billion, the calculation is 0.25 - (0.6 billion
    / gross income) x PKP
    3. If more than IDR 50 billion, the calculation is 25% x PKP

    ** Calculation of Pph 21 (For companies that have employees)


    Based on PMK No. 101 / PMK. 010/2016, taxpayers will not be subject to income tax if the
    taxpayer's income is equal to or not more than Rp. 54,000,000 in one year.
    1. Income up to Rp.50,000,000 per year is subject to a tax rate of 5%.
    2. Income of IDR 50,000,000 up to IDR 250,000,000 per year is subject to a tax rate of 15%.
    3. Income from IDR 250,000,000 to IDR 500,000,000 per year is subject to a rate of 25%.
    4. Income above IDR 500,000,000 per year is subject to a tax rate of 30%.

    ** Annual SPT calculation


    Accumulated total tax credit of Pph 25 and Pph 22 (Import tax)
    Tax Reporting Fee

    After PKP
    Before PKP
    (Revenue above 4.8M)
    Monthly Tax Report Monthly Tax Report
    Rp. 2.500.000,- s/d Rp. 5.000.000,-
    Rp. 1.500.000,-
    (Depending on the level of difficulty)

    Annual Report Tax Annual Report Tax


    Rp. 3.000.000,- Minimum Rp. 5000.000,-

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