Indonesian Tax Planning (PPh Ps 22,Ps 23, Ps 24,Ps 25)
May 23, 2019 | Author: Andreas Jiman | Category: N/A
Short Description
Presentation about Indonesian Tax Planning for PPh Ps 22, Ps 23, Ps 24, Ps 25, including explaination about Tax Treaty, ...
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PERENCANAAN PERENCANAAN PAJAK PPH PS 22,23,24,25 KELOMPOK 8
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AGENDA •
PPh Pasal 22
•
PPh Pasal 23
•
PPh Pasal 24
•
PPh Pasal 25
•
Perencanaan Pajak
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DEFINISI PPH PS 22 •
PAJAK PENGHASILAN PASAL 22, MERUPAKAN PAJAK YANG DIPUNGUT OLEH BENDAHARAWAN PEMERINTAH BAIK PEMERINTAH PUSAT MAUPUN PEMERINTAH DAERAH, INSTANSI ATAU LEMBAGA PEMERINTAH DAN LEMBAGALEMBAGA NEGARA LAIN,BERKENAAN LAIN, BERKENAAN DENGAN PEMBAYARAN PEMBAYARAN ATAS ATAS
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PEMUNGUT PPH PS 22 BERDASARKAN PERATURAN MENTERI KEUANGAN NOMOR 154/PMK.03/2010 . PEMUNGUT PPH PASAL 22 ADALAH:
BANK DEVISA DEVIS A DAN DIREKTORAT JENDERAL BEA CUKAI,AT CUKAI,ATAS IMPOR BARANG
BENDAHARA PEMERINTAH DAN KUASA PENGGUNA ANGGARAN (KPA)
BENDAHARA PENGELUARAN UNTUK PEMBAYARAN YANG DILAKUKAN DENGAN MEKANISME UANG PERSEDIAAN (UP)
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OBYEK PPH PASAL 22 •
•
•
•
IMPOR BARANG PEMBAYARAN ATAS PEMBELIAN BARANG YANG DILAKUKAN OLEH BENDAHARA PEMERINTAH DAN K KUASA UASA PENGGUNA ANGGARAN (KPA) PEMBAYARAN YANG DILAKUKAN DENGAN MEKANISME UANG PERSEDIAAN (UP) OLEH BENDAHARA PENGELUARAN PEMBAYARAN
KEPADA
PIHAK
KETIGA
YANG
DILAKUKAN
DENGAN
MEKANISME
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TATA CARA PEMUNGUTAN & PENYETORAN PPH PASAL 22
PEMUNGUTAN PPH PS 22 ATAS IMPOR BARANG DILAKSANAKAN DGN CARA PENYETORAN OLEH IMPORTIR YG BERSANGKUTAN ATAU DIREKTORAT JENDERAL BEA DAN CUKAI KE KAS NEGARA MELALUI KANTOR POS, BANK DEVISA, ATAU BANK YG DITUNJUK OLEH MENTERI KEUANGAN.
PEMUNGUTAN PPH PS22 ATAS PEMBELIAN BARANG OLEH PEMUNGUT PAJAK (BENDAHARA PEMERINTAH, KPA, BENDAHARA PENGELUARAN, PEJABAT PENERBIT SPM) WAJIB DISETOR
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TATA CARA PEMUNGUTAN & PENYETORAN
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TARIF PPH PS 22
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TARIF PPH PS 22
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TARIF PPH PS 22
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Contoh Perhitungan
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KETENTUAN PPH PS 24 •
•
•
UNSUR PENGHASILAN YANG DIKENAI PAJAK BERSIFAT FINAL TIDAK DIPERHITUNGKAN SEBAGAI PENAMBAH PENGHASILAN DALAM NEGERI. KERUGIAN DI LUAR NEGERI TIDAK DIPERHITUNGKAN SEBAGAI PENGURANG PENGHASILAN TOTAL.
JIKA TERJADI PENGURANGAN ATAU PENGEMBALIAN PAJAK ATAS PENGHASILAN YANG DIBAYAR DI LUAR NEGERI SEHINGGA BESARNYA PAJAK YANG DIKREDITKAN DI INDONESIA MENJADI LEBIH KECIL DARI PERHITUNGAN SEMULA, MAKA SELISIHNYA DITAMBAHKAN PADA PPH YANG TERUTANG SESUAI KETENTUAN.
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DEFINISI PPH PS 25 •
PPH PASAL 25 ADALAH PAJAK YANG DIBAYAR DIBAYAR SENDIRI SEN DIRI OLEH WAJIB PAJAK SELAMA TAHUN TAHUN BERJALAN BERJA LAN YANG YANG MERUPAKAN ANGSURAN ANGSURA N DARI PAJAK YANG AKAN TERHUTANG TERHUTANG UNTUK SATU SATU TAHUN TAHUN PAJAK/BAGIAN PAJAK/BAGIAN TAHUN TAHUN PAJAK PAJAK
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KETENTUAN PPH PS 25 BESARNYA ANGSURAN ANGSURA N PAJAK PAJAK DALAM TAHUN TAHUN PAJAK BERJALAN YANG YANG HARUS DIBAYAR SENDIRI OLEH WAJIB PAJAK UNTUK SETIAP BULAN ADALAH SEBESAR PAJAK PENGHASILAN PENGHASI LAN YANG YANG TERUTANG MENURUT SURAT SURAT PEMBERITAHUAN PEMBERITAHUAN TAHUNAN PAJAK PENGHASILAN TAHUN PAJAK YANG LALU DIKURANGI DENGAN:
PAJAK PENGHASILAN YANG DIPOTONG SEBAGAIMANA DIMAKSUD DALAM PASAL 21 DAN PASAL 23 SERTA PAJAK PENGHASILAN YANG DIPUNGUT SEBAGAIMANA DIMAKSUD DALAM PASAL 22; DAN
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CONTOH 1 •
•
PPH TERUTANG CFM SPT TAHUNAN PPH 2009 RP 50.000.000. 50.000.00 0. DIKURANGI : •
PPH YG DIPOTONG PEMBERI KERJA (PPH PASAL 21)
•
PPH YG DIPUNGUT DIPUNGU T PIHAK LAIN (PPH PASAL 22)
RP 10.000.000. 10.000.000 .‐
•
PPH YG DIPOTONG PIHAK LAIN
( PPH PASAL 23)
RP 2.500.000. 2.500.000 .‐
•
KREDIT PAJAK LUAR NEGERI
(PPH PASAL 24)
JUMLAH KREDIT PAJAK
RP 15.000.000. 15.000.00 0.‐
RP 7.500.000. 7.500.000 .‐
RP 35.000.000. 35.000.00 0.
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PPH PS 25 UNTUK WP OP •
•
BAGI WAJIB PAJAK ORANG PRIBADI YANG TIDAK MELAKUKAN KEGIATAN USAHA ATAU PEKERJAAN BEBAS (WPOP KARYAWAN) YANG MEMPEROLEH PENGHASILAN LAIN SELAIN DARI SATU PEMBERI KERJA, BAIK KARENA BEKERJA PADA LEBIH DARI SATU PEMBERI KERJA MAUPUN MEMILIKI PENGHASILAN LAIN SELAIN DARI PEKERJAAN DAN PENGHASILAN LAIN TSB BUKAN MERUPAKAN OBYEK PPH FINAL, MAKA SELAIN DIWAJIBKAN UNTUK MELAPORKAN SPT TAHUNAN TAHUNAN (SPT 1770-S) JUGA MEMILIKI KEWAJIBAN UNTUK MEMBAYAR DAN MELAPORKAN PPH PASAL 25 SETIAP BULAN. BESARNYA PPH PASAL 25 YANG HARUS DIBAYAR OLEH WAJIB PAJAK DIHITUNG BERDASARKAN PPH YANG TERUTANG DALAM SPT TAHUNAN TAHUN SEBELUMNYA SETELAH DIKURANGI DENGAN
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CONTOH 2
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DEFINISI SKB DAN PERUNTUKANNY PERUNTU KANNYA A
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WP YG BERHAK MENGAJUKAN SKB
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SYARAT PENGAJUAN SKB
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PENOLAKAN,PENERBIT PENOLAKAN ,PENERBITAN,LEGALITAS AN,LEGALITAS & MASA BERLAKU SKB
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BEDA WAKTU
BEDA WAKTU MERUPAKAN PERBEDAAN METODE YANG DIGUNAKAN ANTARA AKUNTANSI AKUNTANSI KOMERSIAL DENGAN KETENTUAN FISKAL, MISAL: MISAL: •
METODE PENYUSUTAN
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DEDUCTABLE EXPENSES (DIAKUI SECARA FISKAL) PENGELUARAN-PENGE PENGELUA RAN-PENGELUARAN LUARAN YG MEMPUNYAI HUBUNGAN LANGSUNG DENGAN USAHA ATAU ATAU KEGIATAN KEGIATAN UNTUK MENDAPATKAN, MENAGIH, DAN MEMELIHARA (3M) PENGHASILAN YG MERUPAKAN OBJEK PAJAK •
•
BIAYA BIAYA PEMBELIAN BAHAN. BAHA N. BIAYA BIAYA BUNGA, BIAYA BIAYA SEWA, PREMI ASURANSI, BIAYA PENGOLAHAN PENGOLAHA N LIMBAH, BIAYA BERKENAAN DENGAN PEKERJAAN ATAU JASA, TERMASUK UPAH, GAJI, HONORARIUM, BONUS, GRATIFIKASI, GRATIFIKASI, DAN TUNJANGAN YG DIBERIKAN DALAM BENTUK UANG.
•
BIAYA ROYALTY, BIAYA PERJALANAN, BIAYA ADMINISTRASI, DAN PAJAK, KECUALI PAJAK PENGHASILAN,
•
PENYUSUTAN & AMORTISASI ATAS PENGELUARAN YG MEMPUNYAI MASA MANFAAT LEBIH DARI 1 (SATU) TAHUN,
•
PENGELUARAN DI MUKA, PEMBEBANANNYA DAPAT DILAKUKAN MELALUI ALOKASI,
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KOREKSI FISKAL POSITIF •
BIAYA YANG DIBEBANKAN / DIKELUARKAN UNTUK KEPENTINGAN PEMEGANG SAHAM, SEKUTU, ATAU ANGGOTA. ANGGOTA.
•
PEMBENTUKAN ATAU PEMUPUKAN DANA CADANGAN.
•
PENGGANTIAN ATAU IMBALAN PEKERJAAN ATAU JASA DALAM BENTUK NATURA DAN KENIKMATAN.
•
•
JUMLAH YANG MELEBIHI KEWAJARAN YANG DIBAYARKAN KEPADA PEMEGANG SAHAM / PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA SEHUBUNGAN DENGAN PEKERJAAN.\ PAJAK PENGHASILAN DAN HARTA YANG DIHIBAHKAN, BANTUAN ATAU SUMBANGAN.
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KOREKSI FISKAL NEGATIF •
•
SELISIH PENYUSUTAN KOMERSIAL DI BAWAH PENYUSUTAN FISKAL. SELISIH AMORTISASI KOMERSIAL DI BAWAH AMORTISASI FISKAL.
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KELOMPOK 8 •
RIYA HASTUTI 43211120258 –
•
ANDREAS JIMAN - 43211 43211120277
•
ALWAN ALWAN ZAMRONI ZAMRONI 43213110379
•
–
RADEN MUHAMMAD TAUPIK 43213120048 –
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