Indonesian Tax

Localization in SAP
 Agenda
PPN (VAT)
PPN Masukan
PPN Keluaran
PPN pada transaksi AP/AR di SAP
Konfigurasi PPN di SAP
Form, Report, dan Pelaporan PPN serta
konfigurasinya di SAP.

PPh (Withholding Tax)

Jenis dan tarif PPh di Indonesia
PPh pada transaksi AP/AR di SAP
Konfigurasi Withholding Tax di SAP
PPN (VAT)
#1 TAX ON SALES/PURCHASES
Tarif PPn yang umum digunakan pada transaksi Jual Beli di Indonesia
PPN (VAT) di Indonesia
PPN Masukan PPN Keluaran

VAT In 0% VAT Out 0%

VAT In 10% VAT Out 10%
VAT In Non Deductible 10%
PPn BM
 Transaksi
Fitur-fitur PPN di SAP
di SAP
Perhitungan pajak pada level transaksi baik saat invoice (AP) maupun
billing (AR).
Penomoran Faktur Pajak saat posting billing.
Generate file CSV untuk data upload di eSPT.
Transaksi PPN di SAP FI MM

Nomor Faktur Pajak

CSV VAT untuk eSPT
Generate CSV
1. S_ALR_87012357 File Return
- Advance for e-SPT
for TaxPPN
on Sales/Pur.
2. S_ALR_87012401 - Payment Medium International - Load

S_ALR_87012357 - Advance Return for Tax on Sales/Pur

S_ALR_87012357 - Advance Return for Tax on Sales/Pur

Generate CSV File for e-SPT PPN

S_ALR_87012401 - Payment Medium International - Load

Generate CSV File for e-SPT PPN

Customizing Steps:
VAT Customizing
1. Check Calculation Procedure
2. Define Tax Codes for Sales and Purchases
3. Define Tax Accounts
4. Activate Define Business Places
5. Additional Data for Company Code
6. Conversion of Taxes at Official Exchange Rate
7. Assign Company Code to Document Date for Tax Determination
8. Tax Invoice Numbering

Main Path:
IMG Financial Accounting (New) Financial Accounting Global Settings (New) Tax on
Sales/Purchases
Check Calculation Procedure

VAT Customizing

Account Type:
MWS Pajak keluaran
VST Pajak masukan
NAV Pajak non-deductible, nilai pajak dibiayakan ke GL terpisah (misal, beban PPH)
NVV Pajak non-deductible, nilai pajak didistribusikan ke GL Account/offsetting account terkait
(expense/revenue)

Path:
Tax on Sales/Purchases Basic Settings Check Calculation Procedure
Define Tax Codes for Sales and Purchases

VAT Customizing Purpose:

Menentukan nilai tarif pajak yang dikenakan
pada suatu transaksi

Diisi dengan tarif pajak

Path:
Tax on Sales/Purchases Calculation Define Tax Codes for Sales and Purchases
Define Tax Accounts
Purpose:
VAT Customizing Mengassign GL Account yang digunakan pada
posting PPN. Maintain untuk setiap Account
Key.

Path:
Tax on Sales/Purchases Posting Define Tax Accounts
Activate Business Place

VAT Customizing
Purpose:
Mengaktifasi fitur Business Place.

Define Business Places

Purpose:
Memaintain master data Business Place. Jika
pelaporan pajak terdesentralisasi, Business Place
mereprentasikan Cabang.

Tax Number 1: NPWP Perusahaan

Tax Number 2: Tangal pengukuhan pajak
Signer : Penandatangan Faktur Pajak

Path:
Cross-Application Components General Application Functions Cross-Application Document
Numbering Activate Business Place / Define Business Places
Additional Data for Company Code

Purpose:
VAT Customizing
Jika pelaporan pajak terpusat, maka penggunaan
Business Place optional, data NPWP dan sebagainya
diletakkan di Additional Data Company Code

Path:
Financial Accounting (New) Global Parameters for Company Code Enter Global Parameters
(OBY6)
Objective:
Conversion
Untuk transaksi of Taxes
dalam mata at Official
uang asing, nilai pajak Exchange Rate
harus dikonversi ke rupiah menggunakan
rate pajak.

Customizing Steps:
1. Activate Plants Abroad.
2. Check Exchange Rate Types
3. Enter Exchange Rates
4. Set Tax Rate in Country Global Parameters
5. Set Manual Exchange Rate entry possible in Company Code Global Parameters
Activate Plants Abroad

Conversion of Taxes at Official Exchange Rate

Path:
Financial Accounting (New) Financial Accounting Global Settings (New) Tax on
Sales/Purchases Basic Settings Plants Abroad Activate Plants Abroad

Check Exchange Rate Types

Purpose:
Memaintain jenis tipe Exchange Rate baru, yaitu untuk rate pajak.

Path:
SAP NetWeaver General settings Currencies Check Exchange Rate Types
Enter Exchange Rates

Conversion of Taxes at Official Exchange Rate

Path:
SAP NetWeaver General settings Currencies Enter Exchange Rates
Set Tax Rate in Country Global Parameters

Path:
SAP NetWeaver General settings Set Countries
Define Countries in mySAP Systems
Set Manual Exchange Rate entry possible in Company Code Global Parameters

Conversion of Taxes at Official Exchange Rate

Set Tax Rate in Country Global Parameters

Path:
Financial Accounting (New) Financial Accounting Global Settings (New) Global
Parameters for Company Code Enter Global Parameters (OBY6)
Assign Company Code to Document Date for Tax Determination

VAT Customizing
Purpose:
Untuk menentukan Document Date sebagai tanggal
acuan penentuan rate pajak.

Path:
Tax on Sales/Purchases Calculation Assign Company Code to Document Date for Tax
Determination
Tax Invoice Numbering

Fitur-fitur di SAP:
VAT Customizing
SAP dapat menggenerate nomor faktur pajak saat posting customer invoice (FI) atau saat
proses posting billing (SD).
Nomor faktur pajak akan terimpan di field XBLNR (Reference)

Limitasi:
Kode transaksi selalu 01, Non WAPU.
Kode status selalu 0
Belum mengakomodir peraturan pajak terbaru (2014), yaitu penomoran berdasarkan alokasi
nomor yang diberikan DJP
Tax Invoice Numbering

VAT Customizing
Customizing Steps:
1. Maintain Document Classes
2. Assign Document Types to Document Classes
3. Maintain Number Groups
4. Maintain Number Ranges
5. Assign Number Ranges to Business Places/Company Codes

Path:
Cross-Application Components General Application Functions Cross-Application Document
Numbering Indonesia Document Numbering
Maintain Document Classes

Tax Invoice Numbering

Path:
Document Numbering Maintain Document Classes

Assign Document Types to Document Classes

Path:
Document Numbering Assign Document Types to Document Classes
Maintain Number Groups Maintain Number Ranges

Tax Invoice Numbering

Path: Path:
Document Numbering Maintain Document Numbering Maintain Number Ranges
Number Groups

Assign Number Ranges to Business Places/Company Codes

Path:
Document Numbering Assign Number Ranges to Business Places/Company Codes
PPN (VAT) -
exercise
#1 TAX ON SALES/PURCHASES
PPN (VAT) - exercise
Sebuah agen distributor lemari es membeli sebuah
lemari es dari pabrik seharga Rp. 10.000.000 dan
dikenakan PPn 10 % dan PPn BM 20%. Catatlah
transaksi perolehan lemari es tersebut di SAP
Withholding tax
#2 EXTENDED WHT
 Withholding
PPh di Indonesia
Pasal 4 Ayat (2)
PPh Pasal 15
PPh Pasal 21
PPh Pasal 22
PPh Pasal 23
PPh Pasal 26

Sumber: http://www.tarif.depkeu.go.id/Bidang/?bid=pajak&cat=pph
Item WHT Tax dapat
Transaksi WHT dimunculkan
di SAP pada saat proses posting Invoice / Payment

Payment Posting
Invoice Posting
Customizing Steps: Tax Customizing
Withholding
1. Define Withholding Tax Keys
2. Define Withholding Tax Type for Invoice / Payment Posting
3. Define Withholding Tax Codes
4. Define Exchange Rate Type for Withholding Tax Type
5. Define Accounts for Withholding Tax to be Paid Over
6. Assign Withholding Tax Types to Company Codes
7. Certificate Numbering for Withholding Tax
8. Generic Withholding Tax Reporting

Main Path:
IMG Financial Accounting (New) Financial Accounting Global Settings (New) Withholding Tax
Extended Withholding Tax
 Purpose:
Untuk kebutuhan pelaporan PPh. Pada bagian ini setiap
Define Withholding Tax Keys jenis PPh didefinisikan dan kode form bukti potong
(diinput pada field NatTaxCode).

Contoh Form bukti potong:

Pasal 23 FI3306
Pasal 26 FI3308

Path:
Extended Withholding Tax Basic Settings Define Withholding Tax Keys
 Purpose:
Define WithholdingDigunakan
Tax untuk mendefiniskan jenis PPh yang berlaku pada transaksi
Type
AP / AR. for Invoice / Payment Posting

Path:
Extended Withholding Tax Calculation Withholding Tax Type Define Withholding Tax Type for
Invoice Posting / Define Withholding Tax Type for Payment Posting
 Define Withholding Tax Type for Invoice / Payment Posting

Path:
Extended Withholding Tax Calculation Withholding Tax Type Define Withholding Tax Type for
Invoice Posting / Define Withholding Tax Type for Payment Posting
 Purpose:
Digunakan untuk mendefiniskan jenis-jenis penghasilan
Define Withholding Tax Codesbeserta tarifnya untuk masing-masing Pasal

Path:
Extended Withholding Tax Calculation Withholding Tax Code Define Withholding Tax Codes
Purpose:
Digunakan untuk menetapkan jenis Nilai Tukar yang akan menjadi acuan pada setiap
Define
transaksi Exchange
yang terkenan Rate
PPh. Jenis nilaiType
tukar for
yangWithholding
digunakan adalahTax TypePajak.
nilai tukar

Path:
Extended Withholding Tax Calculation Withholding Tax Type Define Exchange Rate Type for
Withholding Tax Type
 Purpose:
Mapping GLTax
Define Accounts for Withholding Account
to beyang digunakan
Paid Overpada saat posting
transaksi PPh.

Path:
Extended Withholding Tax Posting Accounts for Withholding Tax Define Accounts for
Withholding Tax to be Paid Over
Purpose:
Digunakan untuk mengassign setiap Withholding Tax Type ke Company Code terkait.
Assign Withholding Tax Types to Company Codes

Path:
Extended Withholding Tax Company Code Assign Withholding Tax Types to Company Codes
 Certificate
Customizing Steps: Numbering for Withholding Tax
1. Define Numbering Classes
2. Define Numbering Groups
3. Define Number Ranges
4. Assign Numbering Group to Numbering Class
5. Assign Numbering Concept to Company Code Country
6. Numbering Concept Option 2: Assign Numbering Class
7. Numbering Concept Option 3: Assign Numbering Class
8. UnTick Indicator No Cert Numbering in WHT Type Definition

Path:
Extended Withholding Tax Posting Certificate Numbering for Withholding Tax
Define Numbering Classes

Certificate Numbering for Withholding Tax

Path:
Extended Withholding Tax Posting Certificate Numbering for Withholding Tax Define
Numbering Classes

Define Numbering Groups

Path:
Extended Withholding Tax Posting Certificate Numbering for Withholding Tax Define
Numbering Groups
Define Number Ranges

Certificate Numbering for Withholding Tax

Path:
Extended Withholding Tax Posting Certificate Numbering for Withholding Tax Define Number
Ranges

Assign Numbering Group to Numbering Class

Path:
Extended Withholding Tax Posting Certificate Numbering for Withholding Tax Assign
Numbering Group to Numbering Class
Assign Numbering Concept to Company Code Country

Purpose:
Certificate Numbering for Withholding Tax
Digunakan untuk menentukan metode penomoran Faktur PPh.
K001 : penomoran di level company code
K002 : penomoran di level jenis WHT Type per company code
K003 : penomoran di level jenis WHT Type per cabang

*yang umum digunakan di Indonesia, K002 atau K003

Path:
Extended Withholding Tax Posting Certificate Numbering for Withholding Tax Assign
Numbering Concept to Company Code Country
Numbering Concept Option 2: Assign Numbering Class

Certificate Numbering for Withholding Tax

Path:
Extended Withholding Tax Posting Certificate Numbering for Withholding Tax Numbering
Concept Option 2: Assign Numbering Class

Numbering Concept Option 3: Assign Numbering Class

Path:
Extended Withholding Tax Posting Certificate Numbering for Withholding Tax Numbering
Concept Option 3: Assign Numbering Class
Un-Tick Indicator No Cert Numbering in WHT Type Definition

Certificate Numbering for Withholding Tax

Purpose:
Untick No cert. numbering untuk
mengaktifkan penomoran untuk
WHT Type terkait. Nomor akan
otomatis tergenerate ketika terjadi
WHT posting.

Path:
Extended Withholding Tax Calculation Withholding Tax Type Define Withholding Tax Type for
Invoice Posting / Define Withholding Tax Type for Payment Posting
 Generic
Customizing Withholding Tax Reporting
Steps:
1. Define Output Groups
2. Define File Format for Withholding Tax Reporting
3. Run Generic Withholding Tax Reporting program

Path:
Extended Withholding Tax Generic Withholding Tax Reporting
Define Output Groups

Generic Withholding Tax Reporting Purpose:

SAP sudah menyediakan Output
Group 23 dengan process type
STD. Output Group ini akan
membaca seluruh item posting WHT
dari semua dokumen AP.

Path:
Extended Withholding Tax Generic Withholding Tax Reporting Define Output Groups
Define Output Groups

Generic Withholding Tax Reporting

Path:
Extended Withholding Tax Generic Withholding Tax Reporting Define Output Groups
Define File Format for Withholding Tax Reporting
Generic Withholding Tax Reporting
Purpose:
SAP sudah menyediakan file DMEE untuk
generate CSV file eSPT untuk PPh Pasal 23 /
26, yaitu Tree Type WTRE dan Format Tree
IDWTFILE_ID_01

Path:
Extended Withholding Tax Generic Withholding Tax Reporting DME Files Define File Format for
Withholding Tax Reporting
Run Generic Withholding Tax Reporting program

Generic Withholding Tax Reporting

Path:
SAP Menu Accounting Financial Accounting Accounts Receivable Withholding Tax
S_P00_07000134 - Generic Withholding Tax Reporting
Run Generic Withholding Tax Reporting program

Generic Withholding Tax Reporting

Path:
SAP Menu Accounting Financial Accounting Accounts Receivable Withholding Tax
S_P00_07000134 - Generic Withholding Tax Reporting
Run Generic Withholding Tax Reporting program

Generic Withholding Tax Reporting

Path:
SAP Menu Accounting Financial Accounting Accounts Receivable Withholding Tax
S_P00_07000134 - Generic Withholding Tax Reporting
Run Generic Withholding Tax Reporting program

Generic Withholding Tax Reporting

Path:
SAP Menu Accounting Financial Accounting Accounts Receivable Withholding Tax
S_P00_07000134 - Generic Withholding Tax Reporting
Withholding tax -
exercise
#2 EXTENDED WHT
Withholding tax - exercise
PT Pertamina mengimpor mobil operasional seharga
Rp. 500.000.000. Saat pembelian tersebut,
dikenakan PPN sebesar 10% dan PPn BM sebesar
20%. Transaksi ini juga dikenakan PPh Pasal 22 (tarif
1.5%). Catat transaksi tersebut di dalam SAP.