{"id":4144,"date":"2024-09-25T16:30:07","date_gmt":"2024-09-25T09:30:07","guid":{"rendered":"https:\/\/reandabernardi.com\/?page_id=4144"},"modified":"2025-01-21T11:23:24","modified_gmt":"2025-01-21T04:23:24","slug":"indonesian-tax-guideline","status":"publish","type":"page","link":"https:\/\/reandabernardi.com\/id\/home\/indonesian-tax-guideline\/","title":{"rendered":"Pedoman Pajak Indonesia"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"4144\" class=\"elementor elementor-4144\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-515cae33 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"515cae33\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-30d7f238 elementor-invisible\" data-id=\"30d7f238\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29ef7f6 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"29ef7f6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Pedoman Pajak Indonesia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2952b52 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width de_scroll_animation_no elementor-widget elementor-widget-icon-list\" data-id=\"2952b52\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/reandabernardi.com\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Beranda<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Wawasan<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Detail<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7dd60d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7dd60d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af6b2a8\" data-id=\"af6b2a8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e67d255 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"e67d255\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pedoman Pajak Indonesia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a33ae4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a33ae4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a20adea\" data-id=\"a20adea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c41c74 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"9c41c74\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Informasi Umum<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9a833d de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d9a833d\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-d9a833d\" data-accordion-id=\"d9a833d\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"11-currency\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2281\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-2281\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.1 Mata Uang<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2281\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"11-currency\"><p><p>Indonesian Rupiah (IDR)<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"12-principal-business-entities\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2282\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-2282\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.2 Bentuk Usaha Utama<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2282\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"12-principal-business-entities\"><p><p>- Individu atau Usaha Perseorangan<\/p><p class=\"translation-block\">- CV atau Persekutuan Komanditer<\/p><p>- Civil Partnership (\u201c<em><i>Persekutuan Perdata<\/i><\/em>\u201d)<\/p><p>- Fellowship Firm (\u201c<em><i>Persekutuan Firma<\/i><\/em>\u201d)<\/p><p>Kantor Cabang atau Kantor Perwakilan perusahaan asing<\/p><p>- Foundation (\u201c<em><i>Yayasan<\/i><\/em>\u201d)<\/p><p>- Cooperative (\u201c<em><i>Koperasi<\/i><\/em>\u201d)<\/p><p>- Individual Limited Liability Company (\u201c<em><i>Perseroan Perorangan\u201d)<\/i><\/em><\/p><p>- Limited Liability Company (Public or Private Company)<\/p><p>\u00a0<\/p><p><strong><u><b>Note:<\/b><\/u><\/strong><\/p><p>Perseroran Terbatas atau \u201cPT\u201d (The limited liability company)  adalah bentuk badan usaha legal yang paling umum di Indonesia. Perusahaan asing diizinkan untuk mendirikan PT atau kantor                perwakilan. Cabang dari perusahaan asing pada umumnya tidak diizinkan kecuali untuk jasa              konstruksi, minyak dan gas serta perbankan, kecuali perusahaan asing tersebut menggunakan PT sebagai badan hukum. Perusahaan asing harus mengacu pada daftar negatif investasi untuk           mengetahui daftar sektor-sektor yang sebagian atau seluruhnya tertutup untuk investasi asing.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"13-foreign-exchange-control\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2283\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-2283\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.3 Pengawasan Valuta Asing<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2283\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"13-foreign-exchange-control\"><p><p>Nilai tukar mata uang asing beroperasi dengan sistem mengambang terkendali (managed-float)     terhadap nilai tukar pasar. Bank Sentral Indonesia (\"Bank Indonesia\") mendukung tujuan                 makroekonomi secara keseluruhan untuk menjaga stabilitas moneter dan keuangan sekaligus    menjaga posisi neraca pembayaran. Selain itu, rupiah dapat dikonversikan secara bebas.<\/p><p>Bank-bank komersial di Indonesia dibatasi untuk melakukan transfer luar negeri dalam mata uang   Rupiah Indonesia (IDR), oleh karena itu mata uang tersebut harus dikonversi menjadi mata uang asing sebelum dilakukan transfer dana. Selain itu, warga negara Indonesia, badan hukum, dan penduduk Indonesia yang melakukan pembelian mata uang asing lebih dari USD 100.000 atau setara per bulan harus memberikan informasi mengenai transaksi yang mendasari transaksi tersebut             sebagaimana dipersyaratkan oleh bank, yang berkaitan dengan perdagangan barang dan jasa;            investasi; dan\/atau pemberian kredit atau pembiayaan oleh bank dalam mata uang asing atau           Rupiah.<\/p><p>Semua transfer dikendalikan oleh Bank Indonesia, sehingga transfer mata uang asing dari Indonesia mengharuskan pengirim untuk memberikan informasi kepada bank mengenai identitas pengirim dan penerima, serta tujuan dari transfer tersebut. Selain itu, untuk jumlah lebih dari USD 100.000, pengirim juga harus menyertakan data dan dokumen pendukung yang terkait dengan transaksi yang mendasari.<\/p><p>Selain itu, individu yang membawa masuk\/keluar mata uang asing dari\/ke Indonesia melebihi             IDR 100 juta atau setara harus melakukan deklarasi bea cukai atau memperoleh persetujuan dari Bank Indonesia jika jumlahnya melebihi IDR 100 miliar. Untuk korporasi atau individu yang bertindak atas nama korporasi, mereka harus mendapatkan persetujuan dari Bank Indonesia untuk membawa    masuk\/keluar mata uang asing dari\/ke Indonesia melebihi IDR 1 miliar atau setara.<\/p><p>Indonesia tidak membatasi transfer dana ke atau dari negara asing, tetapi bank-bank harus melaporkan transfer dana ke negara asing kepada Bank Indonesia. Tidak ada batasan minimum jumlah transfer untuk keperluan pelaporan.<\/p><p>Berdasarkan Undang-Undang Mata Uang yang ditetapkan oleh pemerintah Indonesia, IDR harus digunakan dalam semua transaksi yang bertujuan untuk pembayaran, penyelesaian kewajiban yang harus dipenuhi dengan pembayaran tunai, dan transaksi keuangan lainnya yang dilakukan di               Indonesia. Pengecualian diberikan untuk transaksi-transaksi berikut: transaksi tertentu yang terkait dengan pelaksanaan anggaran negara; penerimaan atau hibah dari luar negeri; transaksi komersial internasional; simpanan bank dalam mata uang asing; atau transaksi pinjaman luar negeri.<\/p><p>Sesuai dengan Peraturan Bank Indonesia, eksportir diwajibkan untuk menerima semua hasil          pertukaran mata uang asing dari ekspor melalui bank-bank devisa domestik di Indonesia paling      lambat 90 (sembilan puluh) hari setelah pemberitahuan ekspor. Bank Indonesia dapat mengenakan sanksi jika pendapatan dari ekspor tidak ditransfer ke bank devisa domestik di Indonesia sebelum batas waktu tersebut.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"14-current-economy-climate-industry-overviewencouraged-business-development\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2284\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-2284\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.4 Iklim Ekonomi Saat ini (Tinjauan Industri \/ Pengembangan bisnis yang didorong)<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2284\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"14-current-economy-climate-industry-overviewencouraged-business-development\"><p><p>Pertumbuhan ekonomi Indonesia tetap solid pada 5,04% (tahun-ke-tahun) pada tahun 2023            meskipun terdapat moderasi ekonomi global (2022: 4,94% tahun-ke-tahun). Tingkat inflasi juga terjaga pada 3,71% di 2023 (2022: 4,14%). Indonesia memiliki populasi terbesar keempat di dunia dengan sekitar 278 juta orang dan menyumbang 41% dari total populasi ASEAN. Indonesia juga menawarkan keuntungan dalam biaya tenaga kerja dengan upah minimum rata-rata sebesar USD 200-300 per bulan. Upah minimum ini 50-70% lebih rendah dibandingkan dengan AS dan Jepang, 20-93% lebih rendah dibandingkan dengan China, dan 333-500% lebih rendah dibandingkan dengan Singapura.<\/p><p>Indonesia terus menarik lebih banyak investasi asing. Untuk tahun 2024, Pemerintah Indonesia menawarkan 13 proyek investasi berkelanjutan di bidang energi, industri, kendaraan listrik, pariwisata, infrastruktur, transportasi, pertambangan, dan digitalisasi,<a href=\"https:\/\/www.bkpm.go.id\/\" target=\"_blank\" rel=\"noopener\"><u>https:\/\/www.bkpm.go.id\/<\/u><\/a>termasuk investasi di ibu kota baru Nusantara.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"15-national-tax-authority\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2285\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-2285\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.6 Otoritas Pajak Nasional<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2285\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"15-national-tax-authority\"><p><p><strong>Name<\/strong><\/p><p>Direktorat Jendral Pajak (DJP)<\/p><p><strong>Website<\/strong><\/p><p><a href=\"http:\/\/www.pajak.go.id\/\" target=\"_blank\" rel=\"noopener\"><u>www.pajak.go.id\/<\/u><\/a>\u00a0<\/p><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1fb3911 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fb3911\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f765b7e\" data-id=\"f765b7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf289a4 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"cf289a4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. PAJAK PENGHASILAN PERUSAHAAN<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-819c9d7 de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"819c9d7\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-819c9d7\" data-accordion-id=\"819c9d7\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"21-basis-of-taxation\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1351\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1351\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.1 Dasar Perpajakan<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1351\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"21-basis-of-taxation\"><p><p>Perusahaan residen dikenakan pajak atas penghasilan di seluruh dunia. Perusahaan non residen hanya dikenakan pajak atas penghasilan yang bersumber dari Indonesia termasuk penghasilan yang berasal dari bentuk usaha tetap di Indonesia.<\/p><p>\u00a0<\/p><p>Penghasilan bersih kena pajak didefinisikan sebagai penghasilan kena pajak dikurangi dengan biaya-biaya yang dapat dikurangkan dari penghasilan kena pajak.<\/p><p>\u00a0<\/p><p>Laba bisnis kena pajak dimodifikasi oleh penyesuaian pajak tertentu. Secara umum, pengurangan diperbolehkan untuk semua pengeluaran yang terjadi untuk mendapatkan, mengumpulkan, dan mempertahankan laba bisnis kena pajak. Perbedaan waktu dapat muncul jika pengeluaran yang dicatat sebagai biaya untuk akuntansi tidak dapat langsung diklaim sebagai pengurangan pajak.<\/p><p>\u00a0<\/p><p>Sebuah perusahaan diperlakukan sebagai penduduk Indonesia untuk tujuan perpajakan karena pendiriannya atau domisilinya di Indonesia. Perusahaan asing yang menjalankan kegiatan usaha                        melalui Bentuk Usaha Tetap (BUT) di Indonesia pada umumnya harus menanggung kewajiban perpajakan yang sama dengan wajib pajak dalam negeri.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"22-rates-of-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1352\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1352\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.2 Tarif Pajak<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1352\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"22-rates-of-tax\"><p><p>Secara umum, pajak perusahaan tetap sebesar 22% diterapkan mulai tahun fiskal 2022. Variasi berlaku sebagai bagian dari skema insentif (lihat bagian 2.9).<\/p><p>\u00a0<\/p><p>Perusahaan yang bergerak di industri hulu minyak dan gas serta panas bumi biasanya harus menghitung Pajak Penghasilan Badan (PPh Badan) sesuai dengan kontrak bagi hasil (PSC). Perusahaan-perusahaan tertentu yang bergerak di bidang pertambangan logam, mineral dan batu bara diatur oleh kontrak karya (KK) untuk penghitungan PPh Badan. Ketentuan yang berbeda mungkin berlaku untuk mereka yang berkaitan dengan tarif pajak perusahaan, biaya yang dapat dikurangkan, dan cara menghitung penghasilan kena pajak.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"23-year-of-assessment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1353\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1353\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.3 Tahun penilaian<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1353\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"23-year-of-assessment\"><p><p>Umumnya, tahun ketetapan pajak adalah Januari hingga Desember. Namun, wajib pajak badan dapat memilih untuk mengajukan SPT berdasarkan tahun buku perusahaan selain tahun kalender Januari hingga Desember. Persetujuan dari Menteri Keuangan diperlukan jika wajib pajak bermaksud untuk mengubah tahun pajak.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"24-profits-deemed-to-be-taxable\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1354\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-1354\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.4 Bisnis berikut ini memiliki margin keuntungan yang dianggap untuk tujuan perpajakan:<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1354\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"24-profits-deemed-to-be-taxable\"><p><p>Bisnis berikut ini memiliki margin keuntungan yang dianggap untuk tujuan perpajakan:<\/p><p>\u00a0<\/p><table><tbody><tr><td width=\"128\"><p>\u00a0<\/p><\/td><td width=\"128\"><p>Laba yang Dianggap dari Pendapatan Bruto<\/p><\/td><td width=\"128\"><p>Tarif Pajak Penghasilan Efektif (PPh Efektif)*<\/p><\/td><\/tr><tr><td width=\"128\"><p>Operasi pengiriman domestik<\/p><\/td><td width=\"128\"><p>4%<\/p><\/td><td width=\"128\"><p>1.2%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Operasi maskapai penerbangan domestik<\/p><\/td><td width=\"128\"><p>6%<\/p><\/td><td width=\"128\"><p>1.8%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Operasi pelayaran dan maskapai penerbangan asing<\/p><\/td><td width=\"128\"><p>6%<\/p><\/td><td width=\"128\"><p>2.64%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Operasi pengeboran minyak dan gas asing<\/p><\/td><td width=\"128\"><p>15%<\/p><\/td><td width=\"128\"><p>3.75%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Kantor Perwakilan Perdagangan Luar Negeri<\/p><\/td><td width=\"128\"><p>1% dari nilai ekspor<\/p><\/td><td width=\"128\"><p>0.44%<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>* EITR dihitung dengan menggunakan tarif pajak yang lama yaitu 30% karena Kementerian              Keuangan belum merevisi peraturan yang mengatur tentang deemed profit margin.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"25-taxation-of-dividends\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1355\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-1355\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">Pajak atas Dividen<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1355\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"25-taxation-of-dividends\"><p><p>Pajak dipotong dari dividen sebagai berikut:<\/p><ul><li><b><\/b><strong><b>Penerima yang tinggal di dalam negeri<br \/><\/b><\/strong>Penghasilan dividen yang diterima oleh Wajib Pajak badan dalam negeri dikecualikan dari      objek pajak penghasilan apabila dividen tersebut berasal dari Indonesia. Namun, jika dividen tersebut berasal dari luar Indonesia, untuk mendapatkan pengecualian, dividen tersebut harus memenuhi syarat sebagai berikut:<ul><li>Penyertaan modal di bursa efek di luar yurisdiksi Indonesia: harus diinvestasikan atau digunakan untuk kegiatan usaha di Indonesia dalam batas waktu tertentu.<\/li><li>Investasi ekuitas di perusahaan non-listed di luar yurisdiksi Indonesia: harus melakukan    investasi di Indonesia minimal 30% dari laba sebelum pajak selama surat ketetapan pajak    belum diterbitkan.<\/li><\/ul><\/li><\/ul><p>Jenis investasi yang memenuhi syarat untuk pengecualian serta batas waktunya diatur.<\/p><ul><li><b><\/b><strong><b>Penerima bukan penduduk\u00a0 <br \/><\/b><\/strong>Pajak final sebesar 20% (atau lebih rendah untuk negara yang memiliki perjanjian pajak,                 sebagaimana diatur dalam 6.2 untuk tarif yang dikurangi berdasarkan perjanjian pajak) dikenakan pada dividen yang dibayarkan kepada penerima non-residen.<\/li><li><b><\/b><strong><b>Perusahaan Asing yang Dikendalikan (CFC)<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><\/li><\/ul><p>Pendapatan tertentu (dividen, bunga, pendapatan sewa, royalti, dan keuntungan dari penjualan atau transfer aset) dikenakan aturan dividen yang dianggap di Indonesia. Aturan dividen yang dianggap diterapkan untuk:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>Perusahaan Indonesia yang memiliki anak perusahaan\/branch asing dan memiliki setidaknya 50% saham di perusahaan luar negeri tersebut.<\/li><\/ul><\/li><\/ul><p>Pengecualian aturan: Aturan ini tidak berlaku jika saham perusahaan terdaftar di bursa saham. <u>only when<\/u> the Company\u2019s shares are listed on a stock.<\/p><p>exchange.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"26-taxation-of-capital-gains\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1356\" data-tab=\"6\" role=\"tab\" aria-controls=\"elementor-tab-content-1356\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.6 Perpajakan atas Keuntungan Modal<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1356\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"26-taxation-of-capital-gains\"><p><p>Keuntungan modal dikenakan pajak sebagai pendapatan biasa dan kerugian modal dapat diku-rangkan dari pajak. Keuntungan dari transaksi tertentu dikenakan pajak di bawah rezim khusus (misalnya, keuntungan dari pelepasan properti tanah dan\/atau bangunan dikenakan pajak final sebesar 2,5% dari nilai transaksi).<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"27-taxation-of-interest-income\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1357\" data-tab=\"7\" role=\"tab\" aria-controls=\"elementor-tab-content-1357\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.7 Perpajakan atas Pendapatan Bunga<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1357\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"27-taxation-of-interest-income\"><p><p>Bunga deposito berjangka atau tabungan dan Sertifikat Bank Indonesia (SBI) selain yang dibayarkan kepada bank-bank yang beroperasi di Indonesia dan dana pensiun yang disetujui oleh pemerintah, dikenakan pajak final sebesar 20%.<\/p><p>\u00a0<\/p><p>Bunga obligasi selain yang dibayarkan kepada bank yang beroperasi di Indonesia dan dana pensiun yang disetujui pemerintah dikenakan pajak final sebesar 15%. Jika penerima adalah reksa dana yang terdaftar di Otoritas Jasa Keuangan (OJK), maka tarif pajaknya adalah 5% untuk tahun 2011-2013 dan 15% setelahnya. Jika penerima adalah pembayar pajak bukan penduduk, tarif pajaknya adalah 20% (atau tarif perjanjian yang lebih rendah).<\/p><p>\u00a0<\/p><p>Bunga dan imbalan lain termasuk premium atau diskonto yang merupakan bunga atas pinjaman yang diterima atau diperoleh Wajib Pajak Badan dapat dikenakan pajak dengan tarif pajak badan biasa bersama dengan penghasilan lainnya. Bunga dikenakan pemotongan pajak sebesar 15%. Jumlah yang dipotong merupakan pembayaran di muka atas kewajiban CIT untuk perusahaan yang memperoleh bunga.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"28-utilization-of-tax-losses\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1358\" data-tab=\"8\" role=\"tab\" aria-controls=\"elementor-tab-content-1358\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.8 Pemanfaatan Rugi Fiskal<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1358\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" role=\"tabpanel\" aria-labelledby=\"28-utilization-of-tax-losses\"><p><p>Kerugian dapat ditangguhkan selama 5 tahun setelah tahun terjadinya kerugian (jangka waktu ini dapat diperpanjang untuk industri tertentu dan untuk operasi di daerah terpencil yang memperoleh fasilitas pajak). Kerugian tidak dapat dibebankan kembali.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"29-key-tax-incentives\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1359\" data-tab=\"9\" role=\"tab\" aria-controls=\"elementor-tab-content-1359\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.9 Insentif Pajak Utama<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1359\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" role=\"tabpanel\" aria-labelledby=\"29-key-tax-incentives\"><p><p><strong><b>a. Pemotongan Pajak untuk Perusahaan Publik <\/b><\/strong><\/p><p>Perusahaan publik diberikan <strong><b>potongan pajak perusahaan sebesar 3% <\/b><\/strong>dari tarif standar, sehingga memberikan tarif efektif sebesar <strong><b>19%<\/b><\/strong>\u00a0untuk tahun fiskal 2022 dan seterusnya. Potongan pajak perusahaan sebesar 3% dapat diberikan kepada perusahaan publik yang memenuhi persyaratan berikut:<\/p><ul><li>Sekurang-kurangnya 40% dari saham yang disetor telah dicatatkan untuk diperdagangkan di BEI. Saham yang dimiliki oleh pihak-pihak berelasi tertentu dan saham treasuri tidak dapat dihitung untuk tujuan ini; dan<\/li><li>Publik harus terdiri dari setidaknya 300 orang, masing-masing memegang kurang dari 5% saham yang disetor.<\/li><\/ul><p>Kedua kondisi ini harus dipertahankan setidaknya selama 6 bulan (183 hari) dalam satu ta-hun pajak.<\/p><p><strong><b>b. Pajak Penghasilan untuk <\/b><\/strong><strong><b>Perusahaan<\/b><\/strong><strong><b>Menengah<\/b><\/strong><\/p><p>Perusahaan dengan peredaran bruto tahunan tidak lebih dari Rp50 miliar, berhak        mendapatkan diskon 50% dari tarif pajak badan standar sebesar 22% yang dikenakan secara proporsional atas penghasilan kena pajak dari bagian peredaran bruto sampai dengan Rp4,8 miliar.<\/p><p><strong><b>c<\/b><\/strong><strong><b>. Pajak Penghasilan untuk Perusahaan Kecil<\/b><\/strong><\/p><p>Perusahaan (tidak termasuk bentuk usaha tetap) dengan omset tahunan kurang dari 4,8 miliar dikenakan pajak penghasilan final sebesar <strong><b>0.5<\/b><\/strong><strong><b>%<\/b><\/strong>\u00a0dari omset penjualan bruto. Pajak final ini dibayarkan setiap bulan. Pajak ini hanya dapat diterapkan selama 3 tahun fiskal untuk Perseroan Terbatas (\"Perseroan Terbatas\"), dan 4 tahun fiskal untuk koperasi, persekutuan komanditer (\"CV\"), atau persekutuan perdata (\"firma\").\u00a0<\/p><p>Tarif pajak final di atas tidak dapat diterapkan untuk Wajib Pajak tertentu, seperti Wajib Pajak yang dikenakan pajak final lainnya seperti jasa konstruksi, persewaan tanah dan bangunan, Wajib Pajak yang memilih penghitungan pajak badan secara normal, atau Wajib Pajak yang mendapatkan fasilitas pajak tertentu.<\/p><p><b><\/b><strong><b>d. Tax holiday <\/b><\/strong><\/p><p>Wajib pajak badan yang bergerak di 18 sektor industri pionir tertentu, dan melakukan penanaman modal baru minimal Rp 100 miliar, dapat menikmati pengurangan Pajak Penghasilan Badan (\"PPh Badan\"):<\/p><ol><li>100% dari PPh terutang - untuk nilai investasi baru minimal Rp 500 miliar;<\/li><\/ol><p>Periode pembebasan pajak adalah :<\/p><ul><li>5 tahun - untuk nilai investasi baru minimal Rp 500 miliar hingga kurang dari Rp 1.000 miliar<\/li><li>7 tahun - untuk nilai investasi baru minimal Rp1.000 miliar hingga kurang dari Rp5.000 miliar<\/li><li>10 tahun - untuk nilai investasi baru minimal Rp 5.000 miliar hingga kurang dari Rp 15.000 miliar<\/li><li>15 tahun - untuk nilai investasi baru minimal Rp 15.000 miliar hingga kurang dari Rp 30.000 miliar<\/li><li>20 tahun - untuk nilai investasi baru minimal Rp 30.000 miliar<\/li><\/ul><p>Setelah jangka waktu di atas berakhir, wajib pajak akan mendapatkan pengurangan 50% dari PPh terutang untuk 2 tahun pajak berikutnya.<\/p><ol start=\"2\"><li>50% dari PPh terutang - untuk nilai investasi baru minimal Rp 100 miliar.<\/li><\/ol><p>Jangka waktu Tax holiday adalah: 5 tahun<\/p><p>Setelah jangka waktu di atas berakhir, wajib pajak akan mendapatkan pengurangan 25% dari PPh terutang untuk 2 tahun pajak berikutnya.<\/p><p>Pembebasan pajak dapat diberikan kepada wajib pajak yang melakukan kegiatan utama di<em><i>Kawasan Ekonomi Khusus (KEK).<\/i><\/em><em><i>\u00a0<\/i><\/em><\/p><p><b><\/b><strong><b>e. Insentif pajak langsung untuk perusahaan baru <\/b><\/strong><\/p><p>Berdasarkan Undang-Undang Penanaman Modal dan ketentuan pajak tertentu,                    Perusahaan Penanaman Modal Asing dan Penanaman Modal Dalam Negeri yang baru dapat mengajukan permohonan pembebasan pajak penghasilan terutang atas impor               barang modal dan bahan baku. Pembebasan tersebut diberikan untuk barang-barang modal yang tertera dalam Daftar Induk dan permohonan tersebut harus diajukan untuk setiap impor. Selanjutnya, Perusahaan baru harus mendapatkan sertifikat pembebasan dari Direktorat Jenderal Pajak (DJP) di mana perusahaan baru tersebut terdaftar.<\/p><p><b><\/b><strong><b>f. Fasilitas pajak atas penanaman modal di bidang usaha tertentu dan atau daerah tertentu <\/b><\/strong><\/p><p>Fasilitas perpajakan ini diberikan kepada<em><i>Perseroan Terbatas<\/i><\/em>\u00a0yang melakukan penanaman modal dalam rangka kegiatan usaha utama, baik penanaman modal baru maupun perluasan dari usaha yang telah ada, atau perluasan dari usaha yang telah ada yang tidak termasuk penggantian dan\/atau penambahan mesin dan\/atau peralatan yang dilakukan pada jalur produksi yang telah berproduksi secara komersial. \u00a0\u00a0<\/p><p>Kriterianya adalah:<\/p><ul><li>nilai investasi yang tinggi atau untuk tujuan ekspor;<\/li><li>padat karya;<\/li><li>kandungan lokal yang tinggi<\/li><\/ul><p>Fasilitas pajak tersebut berupa:<\/p><ol><li>Pengurangan penghasilan neto sebesar 30% (tiga puluh persen) dari jumlah nilai penanaman modal berupa aktiva tetap berwujud termasuk tanah, yang digunakan untuk Kegiatan Usaha Utama, dibebankan selama 6 (enam) tahun masing-masing sebesar 5% (lima persen) per tahun;<\/li><li>Penyusutan dipercepat atas aset tetap berwujud dan amortisasi dipercepat atas aset takberwujud yang diperoleh dalam rangka investasi, dengan masa manfaat dan tarif penyusutan\/amortisasi sebagai berikut:<strong><b>\u00a0<\/b><\/strong><\/li><\/ol><p><strong><b>Penyusutan<\/b><\/strong><\/p><table><tbody><tr><td width=\"74\"><p>Kelas Aset<\/p><\/td><td width=\"74\"><p>Masa Manfaat (tahun)<\/p><\/td><td width=\"74\"><p>Metode Garis Lurus<\/p><\/td><td width=\"74\"><p>Metode Penurunan Ganda<\/p><\/td><\/tr><tr><td width=\"74\"><p>I<\/p><\/td><td width=\"74\"><p>2<\/p><\/td><td width=\"74\"><p>50%<\/p><\/td><td width=\"74\"><p>100%<\/p><\/td><\/tr><tr><td width=\"74\"><p>II<\/p><\/td><td width=\"74\"><p>4<\/p><\/td><td width=\"74\"><p>25%<\/p><\/td><td width=\"74\"><p>50%<\/p><\/td><\/tr><tr><td width=\"74\"><p>III<\/p><\/td><td width=\"74\"><p>8<\/p><\/td><td width=\"74\"><p>12.5%<\/p><\/td><td width=\"74\"><p>25%<\/p><\/td><\/tr><tr><td width=\"74\"><p>IV<\/p><\/td><td width=\"74\"><p>10<\/p><\/td><td width=\"74\"><p>10%<\/p><\/td><td width=\"74\"><p>20%<\/p><\/td><\/tr><tr><td width=\"74\"><p>Bangunan Permanen<\/p><\/td><td width=\"74\"><p>10<\/p><\/td><td width=\"74\"><p>10%<\/p><\/td><td width=\"74\"><p>-<\/p><\/td><\/tr><tr><td width=\"74\"><p>Bangunan Tidak Permanent<\/p><\/td><td width=\"74\"><p>5<\/p><\/td><td width=\"74\"><p>20%<\/p><\/td><td width=\"74\">\u00a0<\/td><\/tr><\/tbody><\/table><p><strong><b>Amortisasi<\/b><\/strong><\/p><table><tbody><tr><td width=\"73\"><p>Kelas Aset<\/p><\/td><td width=\"73\"><p>Masa Manfaat (tahun)<\/p><\/td><td width=\"73\"><p>Metode Garis Lurus<\/p><\/td><td width=\"73\"><p>Metode Penurunan Ganda<\/p><\/td><\/tr><tr><td width=\"73\"><p>\u00a0I<\/p><\/td><td width=\"73\"><p>2<\/p><\/td><td width=\"73\"><p>50%<\/p><\/td><td width=\"73\"><p>100%<\/p><\/td><\/tr><tr><td width=\"73\"><p>II<\/p><\/td><td width=\"73\"><p>4<\/p><\/td><td width=\"73\"><p>25%<\/p><\/td><td width=\"73\"><p>50%<\/p><\/td><\/tr><tr><td width=\"73\"><p>III<\/p><\/td><td width=\"73\"><p>8<\/p><\/td><td width=\"73\"><p>12.5%<\/p><\/td><td width=\"73\"><p>25%<\/p><\/td><\/tr><tr><td width=\"73\"><p>IV<\/p><\/td><td width=\"73\"><p>10<\/p><\/td><td width=\"73\"><p>10%<\/p><\/td><td width=\"73\"><p>20%<\/p><\/td><\/tr><tr><td width=\"73\">\u00a0<\/td><td width=\"73\">\u00a0<\/td><td width=\"73\">\u00a0<\/td><td width=\"73\">\u00a0<\/td><\/tr><\/tbody><\/table><ol start=\"3\"><li>Pengurangan tarif pemotongan pajak atas dividen yang dibayarkan kepada wajib pajak luar negeri selain bentuk usaha tetap di Indonesia menjadi 10% (atau tarif yang lebih rendah sesuai dengan perjanjian penghindaran pajak berganda yang berlaku).<\/li><li>Rugi fiskal yang dapat dikompensasi (tax loss carried forward) yang telah melampaui 5 (lima) tahun namun belum melampaui 10 (sepuluh) tahun, dengan syarat-syarat tertentu.<\/li><\/ol><p>Permohonan fasilitas pajak harus diajukan sebelum dimulainya produksi komersial. Selain itu,<\/p><p>implementasi fasilitas pajak akan dievaluasi paling lambat 2 tahun setelah Peraturan Pemerintah diterbitkan.<\/p><p>addition, the implementation of the tax facilites will be evaluated no longer than 2 years after the Government Regulation is released.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"210-withholding-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"13510\" data-tab=\"10\" role=\"tab\" aria-controls=\"elementor-tab-content-13510\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.10 Pemotongan Pajak<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-13510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" role=\"tabpanel\" aria-labelledby=\"210-withholding-tax\"><p><p>Dividen - Berdasarkan Undang-Undang Harmonisasi Peraturan Perpajakan yang baru, mulai tahun pajak 2022, secara umum dividen bukan merupakan objek pajak. Hal ini bertolak belakang dengan peraturan sebelumnya yang menyatakan bahwa dividen merupakan objek pajak. Untuk memenuhi syarat sebagai bukan objek pajak, dividen yang dibayarkan oleh wajib pajak badan dalam negeri kepada orang pribadi <u>dalam negeri<\/u>\u00a0harus diinvestasikan di Indonesia dalam jangka waktu tertentu. Jika tidak memenuhi syarat terse-but, maka akan dikenakan pemotongan pajak final sebesar 10% atas dividen yang dibayarkan kepada orang pribadi dalam negeri.<\/p><p>\u00a0<\/p><p>Jika dividen dibayarkan oleh wajib pajak perusahaan domestik kepada non-residen, dividen akan dikenakan pajak pemotongan final sebesar 20% (atau tarif perjanjian yang dikurangi).<\/p><p>\u00a0<\/p><p>Apabila dividen dibayarkan oleh Wajib Pajak badan dalam negeri kepada Wajib Pajak badan dalam negeri, maka dividen tersebut dikecualikan sebagai objek pajak tanpa persyaratan investasi (tidak kena pajak).<\/p><p>\u00a0<\/p><p>Dividen yang dibayarkan dari wajib pajak badan luar negeri kepada orang pribadi dalam negeri dan\/atau wajib pajak <u>dalam negeri<\/u>\u00a0harus diinvestasikan di Indonesia untuk jangka waktu tertentu dan paling sedikit 30% harus di-investasikan di Indonesia dan sebelum DJP menerbitkan surat ketetapan pajak atas dividen tersebut.<\/p><p>\u00a0<\/p><p>Bunga - Bunga yang dibayarkan kepada orang yang bukan penduduk dikenakan pajak pemotongan 20% (atau tarif perjanjian yang lebih rendah). Bunga yang dibayarkan oleh wajib pajak dalam negeri kepada penduduk dikenakan pajak pemotongan 15%, yang merupakan pembayaran di muka atas kewajiban pajak.<\/p><p>\u00a0<\/p><p>Royalti - Pajak pemotongan sebesar 20% dikenakan atas royalti yang dikirimkan ke luar negeri (atau tarif perjanjian yang dikurangi). Untuk tujuan perpajakan, royalti mengacu pada setiap biaya un-tuk penggunaan properti atau pengetahuan di Indonesia, serta pengalihan hak untuk menggunakan properti atau pengetahuan di Indonesia.<\/p><p>\u00a0<\/p><p>Royalti yang dibayarkan oleh wajib pajak dalam negeri kepada penduduk akan dikenakan pajak pemotongan sebesar 15%, dan pembayaran tersebut merupakan pembayaran di muka atas kewajiban pajak.<\/p><p>\u00a0<\/p><p>Biaya jasa teknis dan sewa - Pajak pemotongan sebesar 2% berlaku untuk pembayaran bruto yang dilakukan oleh wajib pajak dalam negeri kepada wajib pajak luar negeri untuk jasa teknis, mana-jemen dan konsultasi serta sewa (kecuali untuk sewa tanah dan bangunan). Untuk sewa tanah dan bangunan dikenakan Pajak Penghasilan Final sebesar 10%.<\/p><p>Berdasarkan undang-undang perpajakan dalam negeri, pajak pemotongan sebesar 20% (atau tarif perjanjian yang dikurangi) dikenakan atas biaya layanan teknis yang dikirimkan ke luar negeri.<\/p><p>\u00a0<\/p><p>Pajak Keuntungan Cabang - Perusahaan tetap dikenakan pajak keuntungan cabang sebesar 20% (atau tarif perjanjian yang dikurangi) atas keuntungan setelah pajak.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"211-transfer-pricing-tp\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"13511\" data-tab=\"11\" role=\"tab\" aria-controls=\"elementor-tab-content-13511\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.11 Transfer Pricing (TP)<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-13511\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" role=\"tabpanel\" aria-labelledby=\"211-transfer-pricing-tp\"><p><p>Pihak-pihak berelasi didefinisikan sebagai:<\/p><ol><li>Wajib Pajak mempunyai penyertaan modal secara langsung atau tidak langsung paling sedikit 25% pada Wajib Pajak lain; hubungan antara Wajib Pajak melalui kepemilikan paling sedikit 25% pada dua Wajib Pajak atau lebih; atau hubungan antara dua Wajib Pajak atau lebih yang disebutkan kemudian;<\/li><li>Wajib Pajak mengendalikan Wajib Pajak lainnya atau dua Wajib Pajak atau lebih berada di bawah pengendalian yang sama, baik langsung maupun tidak langsung; atau<\/li><li>Memiliki hubungan keluarga baik sedarah maupun semenda dalam garis keturunan vertikal dan\/atau horizontal satu derajat.<\/li><\/ol><p>\u00a0<\/p><p>Transaksi antara pihak-pihak yang mempunyai hubungan istimewa harus sesuai dengan prinsip kewajaran dan kelaziman usaha. Apabila prinsip kewajaran dan kelaziman usaha tidak dipenuhi, DJP berwenang untuk menghitung kembali penghasilan kena pajak atau biaya-biaya yang dapat dikurangkan yang timbul dari transaksi-transaksi tersebut berdasarkan prinsip kewajaran dan kelaziman usaha.<\/p><p>\u00a0<\/p><p>Wajib Pajak dengan kriteria tertentu diwajibkan untuk menyiapkan dokumentasi TP, yaitu Master file, Local file, dan Country-by-Country Report (CbCR). Master file dan Local file harus tersedia jika diminta oleh DJP, sedangkan pengungkapan TP secara rinci diperlukan dalam SPT, yang meliputi:<\/p><ul><li>Sifat dan nilai transaksi dengan pihak-pihak yang mempunyai hubungan istimewa;<\/li><li>Metode TP yang diterapkan pada transaksi-transaksi tersebut dan alasan pemilihan metode tersebut; dan<\/li><li>Apakah perusahaan telah menyiapkan dokumentasi TP.<\/li><\/ul><p>Pemberitahuan kewajiban CbCR dan CbCR itu sendiri (jika diperlukan) harus diserahkan kepada ITO dalam waktu 12 bulan setelah akhir tahun pajak.<\/p><p>\u00a0<\/p><p>Dokumentasi Penetapan Harga Transfer, jika diperlukan, harus terdiri dari ikhtisar operasi dan struktur bisnis wajib pajak, kebijakan penetapan harga transfer, analisis kesebandingan, pem-banding yang dipilih, dan penjelasan tentang bagaimana harga atau laba yang wajar ditentukan (termasuk metodologi penetapan harga transfer), dll.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"212-filing-requirements-of-tax-return\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"13512\" data-tab=\"12\" role=\"tab\" aria-controls=\"elementor-tab-content-13512\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.12 Persyaratan pengajuan pengembangan pajak<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-13512\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" role=\"tabpanel\" aria-labelledby=\"212-filing-requirements-of-tax-return\"><p><table><tbody><tr><td width=\"140\"><p><strong>Tanggal jatuh tempo pengarsipan<\/strong><\/p><\/td><td width=\"311\"><p>Surat pemberitahuan pajak penghasilan bulanan harus diserahkan paling lambat tanggal 20 bulan berikutnya<\/p><p>\u00a0<\/p><p>SPT tahunan perusahaan harus diserahkan dalam waktu 4 bulan sejak akhir tahun buku. Untuk SPT tahunan pajak penghasilan, wajib pajak dapat memperpanjang tenggat waktu hingga 2 bulan.<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><tr><td width=\"140\"><p><strong>Penalti<\/strong><\/p><\/td><td width=\"311\"><p>Denda bervariasi tergantung pada situasinya, seperti keterlambat-an pembayaran pajak, keterlambatan pelaporan, kekurangan pembayaran pajak, dan amandemen sukarela atas SPT. Denda yang paling umum adalah bunga bulanan sebesar 2% atas pajak yang kurang dibayar<\/p><p>\u00a0<\/p><p>Keterlambatan pengajuan akan dikenakan denda sebagai berikut:<\/p><p>- Surat Pemberitahuan Pajak Penghasilan (SPT) bulanan: Rp 100.000 (untuk pajak penghasilan)<\/p><p>- Pengembalian PPN bulanan: RP 500.000<\/p><p>- Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPh) Badan: RP 1.000.000<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><tr><td width=\"140\"><p><strong>Pembayaran pajak keun-tungan dan penerapan holdover<\/strong><\/p><\/td><td width=\"311\"><p>Pembayaran pajak laba dan penerapan penahanan. Angsuran pajak bulanan beroperasi berdasarkan sistem penilaian mandiri, dengan pajak jatuh tempo pada hari ke-15 bulan kalender, setelah bulan penilaian pajak. Pajak penghasilan perusahaan jatuh tempo pada akhir bulan keempat setelah akhir tahun buku sebelum mengajukan pengembalian pajak.<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><\/tbody><\/table><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45a48b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45a48b6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d814ec0\" data-id=\"d814ec0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7782ed de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"f7782ed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3.\tPAJAK PENGHASILAN PRIBADI<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-416beed de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"416beed\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-416beed\" data-accordion-id=\"416beed\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"31-basis-of-taxation-residence-personal-assessment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6851\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-6851\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.1 Dasar perpajakan (Tempat Tinggal, Penilaian Pribadi)<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6851\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"31-basis-of-taxation-residence-personal-assessment\"><p><p>Penduduk perorangan di Indonesia pada umumnya dikenakan pajak atas penghasilan bruto di se-luruh dunia dikurangi dengan pengurangan yang diperbolehkan dan penghasilan tidak kena pajak. Namun, warga negara asing dapat dikenakan pajak hanya atas penghasilan yang bersumber dari Indonesia selama 4 (empat) tahun pertama jika mereka memenuhi persyaratan tertentu. Selain itu, penghasilan dari luar negeri (offshore) berikut ini dapat dibebaskan dari pajak penghasilan jika di-investasikan kembali atau digunakan untuk kegiatan usaha di Indonesia dalam jangka waktu ter-tentu:<\/p><ul><li>Penghasilan yang diterima oleh Wajib Pajak Indonesia dari BUT di luar negeri;<\/li><li>Dividen yang dibayarkan oleh perusahaan di luar negeri; dan<\/li><li>Penghasilan usaha aktif yang diterima Wajib Pajak Indonesia dari luar negeri (bukan dari BUT atau anak perusahaan luar negeri).<\/li><\/ul><p>Seseorang adalah penduduk pajak jika ia memenuhi salah satu syarat berikut:<\/p><p>- Beliau berdomisili di Indonesia;<\/p><p>- Orang tersebut berada di Indonesia selama lebih dari 183 hari dalam periode 12 bulan               (ketentuan perjanjian pajak dapat menimpa aturan ini);<\/p><p>- Orang tersebut berada di Indonesia selama satu tahun pajak dan berniat untuk tinggal di           Indonesia.<\/p><p>Warga negara Indonesia yang berada di Indonesia selama kurang dari 183 hari dalam periode 12 bulan dapat dianggap sebagai non-residen jika mereka memenuhi persyaratan tambahan seperti memiliki rumah permanen, pusat kepentingan vital, tempat tinggal tetap, status subjek pajak, atau kriteria lain di luar Indonesia.<\/p><p>Penghasilan kena pajak perorangan termasuk keuntungan dari bisnis, pendapatan dari pekerjaan, keuntungan modal, pendapatan dari luar negeri, dan pendapatan pasif lainnya seperti royalti, bunga, dividen.<\/p><p><u>Manfaat dalam bentuk barang (BIK)<\/u><\/p><p>BIK pada umumnya dibebankan kepada karyawan, kecuali untuk BIK yang diperlukan untuk pelaksanaan suatu pekerjaan, biaya penyediaan BIK di daerah tertentu, makanan dan minuman yang disediakan untuk seluruh karyawan, BIK yang dibiayai dari anggaran Pemerintah, dan BIK jenis tertentu dengan ambang batas tertentu.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"32-rates-of-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6852\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-6852\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.2 Tarif Pajak<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6852\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"32-rates-of-tax\"><p><p>Untuk wajib pajak orang pribadi, penghasilan dikenakan pajak dengan tarif pajak progresif sebagai berikut:<\/p><table><tbody><tr><td width=\"241\"><p><strong><b>Penghasilan Kena Pajak<\/b><\/strong><\/p><\/td><td width=\"120\"><p><strong><b>Nilai<\/b><\/strong><\/p><\/td><\/tr><tr><td width=\"241\"><p>Up to IDR 60,000,000<\/p><\/td><td width=\"120\"><p>5%<\/p><\/td><\/tr><tr><td width=\"241\"><p>Above IDR 60,000,000 up to IDR 250,000,000<\/p><\/td><td width=\"120\"><p>15%<\/p><\/td><\/tr><tr><td width=\"241\"><p>Above IDR 250,000,000 up to IDR 500,000,000<\/p><\/td><td width=\"120\"><p>25%<\/p><\/td><\/tr><tr><td width=\"241\"><p>Above IDR 500,000,000 up to IDR 5,000,000,000<\/p><\/td><td width=\"120\"><p>30%<\/p><\/td><\/tr><tr><td width=\"241\"><p>Above DR 5,000,000,000<\/p><\/td><td width=\"120\"><p>35%<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p><u>Insentif pajak untuk wajib pajak orang pribadi kecil<\/u><\/p><p>Untuk wajib pajak orang pribadi kecil (lihat juga bagian 2.9 untuk insentif yang sama yang dit-erapkan untuk wajib pajak badan kecil) dengan peredaran bruto tahunan tidak lebih dari Rp4,8 miliar, penghasilan mereka dikenakan tarif pajak penghasilan final 0,5% dari peredaran bruto dan jika peredaran brutonya kurang dari Rp500 juta, penghasilan tersebut tidak dikenai pajak. Pen-gecualian dari insentif ini adalah penghasilan dari pekerjaan bebas seperti dokter, pengacara, kon-sultan, dan notaris, dan penghasilan yang sudah dikenakan PPh final seperti jasa konstruksi dan persewaan atau penjualan aset, tanah, dan bangunan.<\/p><p>Untuk wajib pajak bukan penduduk: tarif pajak pemotongan 20% (atau tarif lain berdasarkan per-janjian pajak) atas penghasilan yang bersumber dari Indonesia.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"33-year-of-assessment-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6853\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-6853\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.3 Tahun Penilaian <\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6853\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"33-year-of-assessment-\"><p><p>Tahun kalender (Januari hingga Desember).<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"34-allowances-and-deductions\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6854\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-6854\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.4 Tunjangan dan Pengurangan<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6854\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"34-allowances-and-deductions\"><p><ul><li>Seorang individu yang menjalankan bisnis dapat mengurangi biaya dari pendapatan bisnis. Biaya-biaya pada umumnya dapat dikurangkan jika dikeluarkan untuk tujuan menghasilkan pen-dapatan. Tunjangan diberikan untuk wajib pajak, pasangan wajib pajak dan hingga 3 anak yang menjadi tanggungan.<\/li><\/ul><p>\u00a0<\/p><p>Ambang batas penghasilan tidak kena pajak tahunan dan pengurangan yang diperbolehkan untuk wajib pajak orang pribadi adalah sebagai berikut:<\/p><table><tbody><tr><td width=\"192\"><p>\u00a0<\/p><\/td><td width=\"192\"><p>IDR<\/p><\/td><\/tr><tr><td width=\"192\"><p>Wajib Pajak<\/p><\/td><td width=\"192\"><p>54,000,000<\/p><\/td><\/tr><tr><td width=\"192\"><p>Pasangan<\/p><\/td><td width=\"192\"><p>4,500,000<\/p><\/td><\/tr><tr><td width=\"192\"><p>Setiap tanggungan (maksimal 3 orang)<\/p><\/td><td width=\"192\"><p>4,500,000<\/p><\/td><\/tr><tr><td width=\"192\"><p>Biaya pekerjaan (5% dari pendapatan  kotor, maksimal Rp 500.000\/bulan)<\/p><\/td><td width=\"192\"><p>6,000,000<\/p><\/td><\/tr><tr><td width=\"192\"><p>Kontribusi karyawan kepada <em><i>\u00a0BPJS Kesehatan ) <\/i><\/em>untuk tabungan jaminan hari tua (2% dari penghasilan kotor)<\/p><\/td><td width=\"192\"><p>Jumlah Penuh<\/p><\/td><\/tr><tr><td width=\"192\"><p>Iuran pensiun (5% dari pendapatan kotor maksimal Rp. 200.000\/bulan)<\/p><\/td><td width=\"192\"><p>2,400,000<\/p><\/td><\/tr><\/tbody><\/table><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"35-taxation-of-dividends\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6855\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-6855\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.5 Perpajakan aatas Dividen<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6855\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"35-taxation-of-dividends\"><p><p>Penghasilan dividen yang diterima Wajib Pajak orang pribadi dari sumber penghasilan di In-donesia dikecualikan dari objek PPh dengan syarat dividen tersebut harus diinvestasikan di Indonesia dalam jangka waktu tertentu. Apabila dividen tersebut berasal dari luar Indonesia dengan sumber-sumber sebagai berikut:<\/p><p>- Penyertaan modal di bursa efek di luar yurisdiksi Indonesia: harus diinvestasikan atau digunakan untuk kegiatan usaha di Indonesia dalam batas waktu tertentu.<\/p><ul><li>Investasi ekuitas di perusahaan non-listed di luar yurisdiksi Indonesia: harus melakukan investasi di Indonesia minimal 30% dari laba sebelum pajak selama surat ketetapan pajak belum diterbitkan.<\/li><\/ul><p>Jenis investasi yang memenuhi syarat untuk pengecualian serta batas waktu diatur<\/p><p>Dividen yang diterima oleh pembayar pajak perorangan residen dikenakan pajak penghasilan final dengan tarif maksimum 10%. Jika diterima oleh penerima bukan penduduk, maka akan dikenakan pajak pemotongan final sebesar 20% (atau lebih rendah untuk negara-negara                  perjanjian).<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"36-taxation-of-capital-gain\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6856\" data-tab=\"6\" role=\"tab\" aria-controls=\"elementor-tab-content-6856\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.6 Perpajakan atas keuntungan modal<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6856\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"36-taxation-of-capital-gain\"><p><p>Keuntungan modal yang diperoleh individu dikenakan pajak sebagai penghasilan dengan tarif normal; keuntungan atas saham yang terdaftar di bursa efek Indonesia dikenakan pajak sebesar 0,1% (pajak final) dari nilai transaksi (pajak tambahan sebesar 0,5% berlaku untuk nilai saham pendiri pada saat penawaran umum perdana). Keuntungan atas pelepasan tanah dan\/atau bangunan dikenakan pajak sebesar 5% (pajak final) dari nilai transaksi.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"37-taxation-of-interest-income\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6857\" data-tab=\"7\" role=\"tab\" aria-controls=\"elementor-tab-content-6857\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.7 Perpajakan atas Keuntungan Bunga<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6857\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"37-taxation-of-interest-income\"><p><p>Pendapatan bunga deposito berjangka atau tabungan dan Bank Indonesia (SBI) selain yang dibayarkan kepada bank-bank yang beroperasi di Indonesia dan dana pensiun yang disetujui oleh pemerintah, dikenakan pajak final sebesar 20%.<\/p><p>\u00a0<\/p><p>Bunga obligasi selain yang dibayarkan kepada bank yang beroperasi di Indonesia dan dana pensiun yang disetujui pemerintah dikenakan pajak final sebesar 15%. Jika penerima adalah reksa dana yang terdaftar di Bapepam-LK (sekarang Otoritas Jasa Keuangan), maka tarif pajaknya adalah 5% untuk tahun 2011-2013 dan 15% setelahnya. Jika penerima adalah pembayar pajak bukan penduduk, tarif pajaknya adalah 20% (atau tarif perjanjian yang lebih rendah).<\/p><p>\u00a0<\/p><p>Bunga dan imbalan lain termasuk premium atau diskonto yang merupakan bunga atas pinjaman yang diterima atau diperoleh Wajib Pajak Orang Pribadi dapat dikenakan pajak atas penghasilan yang diterima atau diperoleh orang pribadi tersebut dengan tarif pajak biasa, bersamaan dengan penghasilan lainnya. Bunga dikenakan pemotongan pajak sebesar 15% jika dibayarkan oleh Badan. Jumlah yang dipotong merupakan pembayaran di muka atas kewajiban pajak penghasilan bagi orang pribadi yang menerima bunga.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"38-personal-assessment-and-utilization-of-losses\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6858\" data-tab=\"8\" role=\"tab\" aria-controls=\"elementor-tab-content-6858\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.8 Penilaian Pribadi dan Pemanfaatan kerugian<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6858\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" role=\"tabpanel\" aria-labelledby=\"38-personal-assessment-and-utilization-of-losses\"><p><p>Pajak pribadi dinilai sendiri. Tidak ada pemanfaatan kerugian untuk penghasilan yang dianggap sebagai penghasilan.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"39-withholding-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6859\" data-tab=\"9\" role=\"tab\" aria-controls=\"elementor-tab-content-6859\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.9 Pemotongan Pajak<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6859\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" role=\"tabpanel\" aria-labelledby=\"39-withholding-tax\"><p><p>Pemberi kerja diwajibkan untuk memotong pajak penghasilan dari gaji yang dibayarkan kepada karyawan mereka dan membayar pajak tersebut ke Kas Negara atas nama mereka. Pemotongan pa-jak yang sama juga berlaku untuk pembayaran lain kepada orang pribadi bukan karyawan (misal-nya, biaya yang harus dibayarkan kepada konsultan atau penyedia jasa perorangan). Wajib pajak perorangan yang tidak memiliki <em><i>Nomor Pendaftaran Wajib Pajak (NPWP)<\/i><\/em>\u00a0akan dikenakan biaya tambahan sebesar 20% sebagai tambahan dari pajak pemotongan standar.<\/p><p>\u00a0<\/p><p>Perorangan bukan penduduk (dan perusahaan bukan penduduk) dikenakan pajak pemotongan sebesar 20% (kecuali jika ada perjanjian) sehubungan dengan pembayaran-pembayaran berikut ini:<\/p><p>\u00a0<\/p><ol><li>Pada Jumlah Bruto<\/li><\/ol><p>Dividen<\/p><p>- Bunga, termasuk premi, diskon, dan biaya jaminan;<\/p><p>- Royalti, sewa, dan pembayaran untuk penggunaan aset;<\/p><p>- Biaya untuk layanan, pekerjaan, dan aktivitas;<\/p><p>- Hadiah dan penghargaan<\/p><p>- Pensiun dan pembayaran berkala lainnya<\/p><p>- Premi swap dan transaksi lindung nilai lainnya<\/p><p>- Keuntungan dari penghapusan utang;<\/p><p>- Laba setelah pajak dari cabang PE.<\/p><p>\u00a0<\/p><ol><li>Pada Estimasi Laba Bersih (ENI), merupakan persentase tertentu dari jumlah bruto:<\/li><\/ol><table><tbody><tr><td width=\"128\"><p>\u00a0<\/p><\/td><td width=\"128\"><p>ENI<\/p><\/td><td width=\"128\"><p>Tarif Pajak Efektif<\/p><\/td><\/tr><tr><td width=\"128\"><p>Premi asuransi yang dibayarkan kepada pe-rusahaan asuransi non-residen:<\/p><\/td><td width=\"128\"><p>\u00a0<\/p><\/td><td width=\"128\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"128\"><p>Oleh tertanggung<\/p><\/td><td width=\"128\"><p>50%<\/p><\/td><td width=\"128\"><p>10%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Oleh perusahaan asuransi Indonesia<\/p><\/td><td width=\"128\"><p>10%<\/p><\/td><td width=\"128\"><p>2%<\/p><\/td><\/tr><tr><td width=\"128\"><p>oleh perusahaan reasuransi Indonesia<\/p><\/td><td width=\"128\"><p>5%<\/p><\/td><td width=\"128\"><p>1%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Penjualan saham perusahaan Indonsia yang tidak terdaftar oleh bukan penduduk<\/p><\/td><td width=\"128\"><p>25%<\/p><\/td><td width=\"128\"><p>5%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Penjualan oleh bukan penduduk dari perus-ahaan perantara di mana perusahaan ini berfungsi sebagai perantara kepemilikan saham pe-rusahaan Indonesia atau PE<\/p><\/td><td width=\"128\"><p>25%<\/p><\/td><td width=\"128\"><p>5%<\/p><\/td><\/tr><\/tbody><\/table><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"310-statutory-obligation-of-employers\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"68510\" data-tab=\"10\" role=\"tab\" aria-controls=\"elementor-tab-content-68510\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.10 Kewajiban Hukum Pemberi Kerja<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-68510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" role=\"tabpanel\" aria-labelledby=\"310-statutory-obligation-of-employers\"><p><p>Pemberi kerja diwajibkan untuk memotong, menyetor, dan melaporkan pajak penghasilan atas penghasilan kerja karyawannya<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"311-filing-requirement-of-tax-return\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"68511\" data-tab=\"11\" role=\"tab\" aria-controls=\"elementor-tab-content-68511\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.11 Filing requirement of tax return<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-68511\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" role=\"tabpanel\" aria-labelledby=\"311-filing-requirement-of-tax-return\"><p><table><tbody><tr><td width=\"133\"><p><strong>Tanggal jatuh tempo pengarsipan<\/strong><\/p><\/td><td width=\"318\"><p><u>Untuk pemberi kerja<\/u><\/p><p>Pengembalian pajak karyawan bulanan harus diajukan oleh pemberi kerja paling lambat tanggal 20 bulan berikutnya.<\/p><p><u>Untuk Individu<\/u><\/p><p>Individu harus mengajukan Surat Pemberitahuan Tahunan Pajak Penghasilan (Formulir 1770) paling lambat akhir bulan ketiga setelah akhir tahun. Dalam SPT, individu harus memberikan ringkasan aset dan kewajiban individu.\u00a0<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><tr><td width=\"133\"><p><strong>Penalti<\/strong><\/p><\/td><td width=\"318\"><p>Denda bervariasi tergantung pada situasinya, seperti keterlambatan pembayaran pajak, keterlambatan pelaporan, kekurangan pem-bayaran pajak, dan amandemen sukarela atas SPT. Denda yang paling umum adalah bunga bulanan sebesar 2% atas pajak yang kurang dibayar dengan maksimum 48%. Keterlambatan pelaporan akan dikenakan denda sebesar Rp 100.000.<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><tr><td width=\"133\"><p><strong>Penerapan Penahanan<\/strong><\/p><\/td><td width=\"318\"><p>Untuk SPT tahunan, wajib pajak dapat memperpanjang batas waktu pelaporan hingga 2 bulan.<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><\/tbody><\/table><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-850993a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"850993a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82d03fc\" data-id=\"82d03fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f63aa1e de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"f63aa1e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. PERSYARATAN HUKUM TENTANG JAMINAN SOSIAL<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8502f5 de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d8502f5\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-d8502f5\" data-accordion-id=\"d8502f5\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"41-regulatory-organization\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2261\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-2261\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.1 Organisasi Regulasi<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2261\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"41-regulatory-organization\"><p><p>Organisasi Regulasi<em><i>Badan Penyelenggara Jaminan Sosial<\/i><\/em>terdiri dari : \u00a0<\/p><ul><li>Badan Penyelenggara Jaminan Sosial (<em><i>BPJS Kesehatan )<\/i><\/em>yang meliputi asuransi kecelakaan, tabungan hari tua, asuransi kematian, asuransi pengangguran dan pensiun.<\/li><li>Badan Penyelenggara Jaminan Sosial (<em><i>BPJS Kesehatan<\/i><\/em>)\u00a0<\/li><\/ul><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"42-basis-of-contribution\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2262\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-2262\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.2 Dasar Kontribusi<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2262\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"42-basis-of-contribution\"><p><p>Pemberi kerja bertanggung jawab untuk memastikan bahwa karyawan mereka dilindungi oleh program jaminan sosial. Oleh karena itu, pemberi kerja diwajibkan untuk mendaftarkan diri mereka sendiri terlebih dahulu sebelum mendaftarkan karyawan mereka. Kewajiban untuk bergabung dengan program jaminan sosial yang baru ini berlaku untuk semua karyawan, termasuk ekspatriat yang telah bekerja di Indonesia lebih dari 6 (enam) bulan.\u00a0<\/p><p>Iuran karyawan dikumpulkan oleh pemberi kerja melalui pemotongan gaji. Iuran ini harus dibayarkan bersamaan dengan iuran pemberi kerja.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"43-contribution-rate\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2263\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-2263\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.3 Tingkat Kontribusi<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2263\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"43-contribution-rate\"><p><table><tbody><tr><td width=\"128\"><p>Area yang dicakup<\/p><\/td><td colspan=\"2\" width=\"256\"><p>Sebagai presentase dari gaji\/upah reguler<\/p><\/td><\/tr><tr><td width=\"128\"><p>\u00a0<\/p><\/td><td width=\"128\"><p>Ditanggung oleh pemberi kerja<\/p><\/td><td width=\"128\"><p>Ditanggung oleh karyawan<\/p><\/td><\/tr><tr><td width=\"128\"><p>Perlindungan kecelakaan kerja<\/p><\/td><td width=\"128\"><p>0.24% -1.74%<\/p><\/td><td width=\"128\"><p>-<\/p><\/td><\/tr><tr><td width=\"128\"><p>Asuransi kematian<\/p><\/td><td width=\"128\"><p>0.3%<\/p><\/td><td width=\"128\"><p>-<\/p><\/td><\/tr><tr><td width=\"128\"><p>Jaminan kehilangan pekerjaan<em><i>Jaminan kehilangan pekerjaan <\/i><\/em>untuk pekerja yang terkena oemutusan hubungan kerja<\/p><\/td><td width=\"128\"><p>Relokasi dari asuransi kematian dan perlindungan kecelakaan kerja<\/p><\/td><td width=\"128\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"128\"><p>Tabungan hari tua<\/p><\/td><td width=\"128\"><p>3.7%<\/p><\/td><td width=\"128\"><p>2%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Perawatan Kesehatan<\/p><\/td><td width=\"128\"><p>4%<\/p><\/td><td width=\"128\"><p>1%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Pensiun<\/p><\/td><td width=\"128\"><p>2%<\/p><\/td><td width=\"128\"><p>1%<\/p><\/td><\/tr><\/tbody><\/table><p>*Dasar perhitungan maksimum adalah Rp 12.000.000 per bulan<\/p><p>**Dasar perhitungan maksimum diperbarui setiap tahun berdasarkan peraturan BPJS<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"44-exemption-from-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2264\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-2264\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.4 Pembebasan dari Pajak<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2264\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"44-exemption-from-tax\"><p><p>Perlindungan kecelakaan kerja, asuransi kematian, dan perawatan kesehatan yang ditanggung oleh pemberi kerja dapat dikurangkan dari penghasilan karyawan, sedangkan dana pensiun\/tabungan hari tua yang ditanggung oleh pemberi kerja tidak dikenakan pajak. Dana pensiun\/tabungan hari tua yang ditanggung oleh karyawan dapat dikurangkan dari penghasilan karyawan.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"45-saving-management-of-peoples-housing-tapera-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2265\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-2265\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.5 Pengelolaan Tabungan Perumahan Rakyat (Tapera) <\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2265\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"45-saving-management-of-peoples-housing-tapera-\"><p><p>Tabungan Perumahaan Rakyat<em><i>(Tapera) <\/i><\/em>adalah mekanisme penghimpunan dan penyediaan dana murah jangka panjang untuk pembiayaan perumahan. Peserta adalah karyawan dan pekerja lepas yang menerima penghasilan sebesar upah minimum yang telah ditetapkan dan berusia minimal 20 tahun atau berstatus kawin. Iuran yang dibayarkan sebesar 0,5% untuk pemberi kerja dan 2,5% untuk karyawan atau 3% untuk pekerja lepas.<\/p><p>Program ini diwajibkan pada tahun 2027.\u00a0<\/p><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72d31b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72d31b6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c59254\" data-id=\"3c59254\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7686b87 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"7686b87\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. GST \/ PPN<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a68f0bd de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"a68f0bd\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-a68f0bd\" data-accordion-id=\"a68f0bd\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"51-basis-of-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1741\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1741\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">5.1 Dasar Pajak<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1741\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"51-basis-of-tax\"><p><p>PPN dikenakan atas \"penyerahan\" barang kena pajak dan penyediaan jasa kena pajak. Secara umum, penyerahan berarti penjualan, tetapi tidak selalu demikian. PPN juga berlaku untuk barang tak berwujud (termasuk royalti) dan hampir semua jasa yang diberikan di luar Indonesia kepada perusahaan Indonesia. PPN berlaku sama untuk semua barang yang diproduksi, baik yang di-produksi secara lokal maupun impor. Manufaktur didefinisikan sebagai setiap kegiatan yang men-gubah bentuk atau sifat asli dari suatu barang, menciptakan barang baru atau meningkatkan produktivitasnya. Barang dan jasa tertentu tidak kena pajak untuk tujuan PPN.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"52-rates-of-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1742\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1742\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">5.2 Tarif Pajak<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1742\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"52-rates-of-tax\"><p><p>Tarif standarnya adalah 11% mulai 1 April 2022 (sebelumnya 10%) dan akan menjadi 12% pada 1 Januari 2025.  PPN atas ekspor barang kena pajak dan jasa kena pajak tertentu tidak dikenakan tarif. Jasa ekspor dengan tarif nol terbatas pada jasa pembuatan jalan tol; jasa perbaikan dan pemeliharaan yang melekat pada atau untuk barang bergerak yang digunakan di luar daerah pabean Indonesia; dan jasa konstruksi yang melekat pada atau untuk barang tidak bergerak yang berada di luar daerah pabean Indonesia.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"53-registration-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1743\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1743\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">5.3 Pendaftaran <\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1743\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"53-registration-\"><p><p>Pengusaha yang melebihi jumlah tertentu (yaitu Rp4,8 miliar) dalam penjualan tahunan barang kena pajak dan\/atau jasa kena pajak diwajibkan untuk mendaftarkan diri untuk tujuan PPN dan menerbitkan faktur PPN atas penyerahan barang kena pajak dan\/atau jasa kena pajak.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"54-filing-requirements\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1744\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-1744\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">5.4 Persyaratan Pengarsipan<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1744\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"54-filing-requirements\"><p><p>Pengembalian PPN bulanan harus diajukan paling lambat akhir bulan berikutnya, sementara pem-bayaran harus dilakukan sebelum batas waktu pengajuan pengembalian pajak.<\/p><p>\u00a0<\/p><p><u>PPN pada e-commerce<\/u><\/p><p>PPN Indonesia akan dikenakan atas pemanfaatan barang dan jasa tak berwujud tertentu yang dise-diakan dari luar negeri kepada pelanggan Indonesia melalui sistem elektronik. Penjual\/penyedia jasa\/pasar e-commerce asing dan pasar e-commerce dalam negeri akan ditunjuk sebagai Pemungut PPN apabila kegiatannya di pasar Indonesia memenuhi salah satu ambang batas berikut:<\/p><ul><li>Nilai transaksi dengan nasabah di Indonesia melebihi Rp 600 juta dalam setahun (atau Rp 50 juta dalam sebulan); atau<\/li><li>Akses ke platform e-commerce mereka dari Indonesia melebihi 12.000 pengguna dalam 12 bulan, atau 1.000 pengguna dalam satu bulan.<\/li><\/ul><p>Pemungut PPN yang ditunjuk harus memungut dan membayar PPN dari pelanggan serta menye-rahkan laporan. Namun, jika vendor atau penyedia layanan non-residen tidak ditunjuk sebagai Pemungut PPN sehingga tidak dapat memungut PPN, pembeli\/importir Indonesia harus mem-bayar PPN untuk dan atas nama vendor atau penyedia layanan non-residen.<\/p><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6405232 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6405232\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef326bb\" data-id=\"ef326bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f7fcda de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"5f7fcda\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. KERINGANAN PAJAK GANDA<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f79977 de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"0f79977\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-0f79977\" data-accordion-id=\"0f79977\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"61-foreign-tax-credit\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1621\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1621\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">6.1 Kredit Pajak Luar Negeri<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1621\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"61-foreign-tax-credit\"><p><p>Perusahaan residen yang memperoleh penghasilan dari sumber luar negeri berhak atas kredit pajak sepihak sehubungan dengan pajak luar negeri yang dibayarkan atas penghasilan tersebut. Kredit tersebut terbatas pada jumlah pajak Indonesia.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"62-double-taxation-agreements-dtastax-treaties\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1622\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1622\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">6.2 Perjanjian Pajak Berganda (P3B \/ Perjanjian Pajak)<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1622\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"62-double-taxation-agreements-dtastax-treaties\"><p><p>P3B Indonesia memberikan manfaat pajak dalam bentuk pembebasan pajak atas biaya jasa dan pengurangan tarif pajak atas dividen, bunga, royalti, dan laba cabang yang diterima oleh penduduk pajak mitra perjanjian.<\/p><p>Untuk mengklaim pengurangan tarif, pihak asing harus menunjukkan Sertifikat Domisili (CoD) kepada ITO melalui pihak Indonesia yang membayarkan pendapatan. Tanpa CoD, pihak tersebut tidak berhak atas manfaat pajak dan oleh karena itu, pajak dipotong dengan tarif 20%.\u00a0<\/p><table><tbody><tr><td width=\"55\"><p>Laporan<\/p><\/td><td width=\"55\"><p>Catatan<\/p><\/td><td colspan=\"2\" width=\"110\"><p>Dividen<\/p><\/td><td width=\"55\"><p>Bunga<\/p><\/td><td width=\"55\"><p>Royalti<\/p><\/td><td width=\"55\"><p>Pajak Laba Cabang<\/p><\/td><\/tr><tr><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>Portfolio<\/p><\/td><td width=\"55\"><p>Kepemilikan Substansial<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"55\"><p>Algeria<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Armenia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Australia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15\/10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Austria<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><p>\u00a0<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Bangladesh<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Belgium<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Brunei<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Bulgaria<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Cambodia<\/p><\/td><td width=\"55\"><p>1,5<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Canada<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>China<\/p><\/td><td width=\"55\"><p>2<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Croatia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Czech Republic<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>12.5\/0%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Denmark<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Egypt<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Finland<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%\/10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>France<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15\/10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Germany<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%\/10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Hong Kong<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Hungary<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>India<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Iran<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>7%<\/p><\/td><td width=\"55\"><p>7%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><td width=\"55\"><p>7%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Italy<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%\/10%<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Japan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Jordan<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Korea (North)<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Korea (South)<\/p><\/td><td width=\"55\"><p>2<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Kuwait<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>5\/0%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>10%\/0%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Laos<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Luxembourg<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Malaysia<\/p><\/td><td width=\"55\"><p>4,5<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Mexico<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Mongolia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Morocco<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Netherlands<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10\/15%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>10\/5\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>New Zealand<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Norway<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%\/10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Pakistan<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Papua New Guinea<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Phillipines<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Poland<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Portugal<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Qatar<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Romania<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><td width=\"55\"><p>12.5\/0%<\/p><\/td><td width=\"55\"><p>15\/12.5%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Russia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Serbia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Seychelles<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Singapore<\/p><\/td><td width=\"55\"><p>5<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10\/8%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Slovakia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15\/10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>South Africa<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Spain<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Sri Lanka<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Sudan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Suriname<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Sweden<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15\/10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Switzerland<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Syria<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>20\/15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Taiwan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Tajikistan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Thailand<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>20\/15%<\/p><\/td><td width=\"55\"><p>20\/15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Tunisia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><td width=\"55\"><p>12\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Turkey<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Ukraine<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>United Arab Emirates<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>7\/0%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>United Kingdom<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15\/10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>United States of America<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Uzbekistan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Venezuela<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Vietnam<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Zimbabwe<\/p><\/td><td width=\"55\"><p>1,5<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>Catatan:<\/p><ol><li>Biaya layanan termasuk untuk layanan teknis, manajemen dan konsultasi yang diberikan di Indonesia dikenakan pajak pemotongan dengan tarif 5% untuk Swiss, 7,5% untuk Jerman, 10% untuk Luksemburg, Papua Nugini, Venezuela dan Zimbabwe, dan 15% untuk Pakistan.<\/li><li>PPN secara timbal balik dibebaskan dari pendapatan yang diperoleh dari pengoperasian kapal atau pesawat terbang di jalur internasional<\/li><li>Perjanjian tersebut tidak menyebutkan tarif pajak laba cabang. ITO menafsirkan hal ini se-bagai tarif pajak berdasarkan Undang-Undang Pajak Indonesia (20%) yang seharusnya ber-laku.<\/li><li>Perusahaan-perusahaan lepas pantai Labuan (di bawah Labuan Offshore Business Activity Tax Act 1990) tidak berhak atas manfaat perjanjian pajak. Protokol yang telah diamandemen ditandatangani pada tanggal 20 Oktober 2011 dan diratifikasi pada tanggal 4 Agustus 2017, namun masih menunggu pertukaran dokumen ratifikasi.<\/li><li>Diratifikasi tetapi belum efektif, menunggu pertukaran dokumen ratifikasi<\/li><\/ol><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-820a962 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"820a962\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-324b00c\" data-id=\"324b00c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b801f3 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"2b801f3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. PAJAK - PAJAK PENTING LAINNYA<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de2df38 de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"de2df38\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-de2df38\" data-accordion-id=\"de2df38\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"71-stump-duty\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2321\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-2321\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.1 Bea Materai<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2321\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"71-stump-duty\"><p><p>Bea materai adalah pajak atas dokumen. Dokumen tertentu dikenakan bea materai dengan nomi-nal 10.000.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"72-real-property-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2322\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-2322\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.2 Pajak Bumi dan Bangunan<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2322\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"72-real-property-tax\"><p><p>Pajak bumi dan bangunan dibayarkan setiap tahun untuk tanah, bangunan, dan bangunan per-manen. Tarifnya biasanya tidak lebih dari 0,5% dari nilai jual properti.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"73-estate-duty\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2323\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-2323\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.3 Tugas Perkebunan<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2323\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"73-estate-duty\"><p><p>Tidak ada bea warisan yang akan dikenakan atas nilai properti seseorang yang meninggal dunia. Namun, distribusi lebih lanjut yang memerlukan perubahan sertifikat kepemilikan akan dikenakan bea perolehan hak atas tanah dan bangunan dengan tarif 5% dari nilai perolehan objek pajak yang relevan, dikurangi ambang batas tidak kena pajak yang diperbolehkan.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"74-net-wealthnet-worth-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2324\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-2324\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.4 Pajak Kekayan \/ Kekayaan Bersih<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2324\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"74-net-wealthnet-worth-tax\"><p><p>N\/A<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"75-others\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2325\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-2325\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.5 Pajak Lainnya<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2325\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"75-others\"><p><p><strong>Pajak Bisnis<\/strong><\/p><p>N\/A<\/p><p><strong>Pajak Konsumsi<\/strong><\/p><p>Pajak daerah umumnya dikenakan sebesar 10%, misalnya hotel, restoran, tempat rekreasi dan hi-buran, dll.<\/p><p><strong>Pajak Karbon<\/strong><\/p><p>Pajak karbon dikenakan atas emisi karbon. Subjek pajak karbon adalah orang pribadi atau badan yang membeli barang yang mengandung karbon dan\/atau melakukan kegiatan yang menghasilkan emisi karbon dalam jumlah tertentu dalam jangka waktu tertentu. Wajib Pajak yang berpartisipasi dalam perdagangan emisi (melalui mekanisme \"cap and trade\") dan penyeimbangan emisi (emis-sion offset) dapat diberikan pengurangan Pajak Karbon dan\/atau manfaat lain atas pemenuhan kewajiban Pajak Karbon.<\/p><p>Pajak Karbon diterapkan secara bertahap, dimulai dari 1 April 2022 untuk emisi batubara dengan tarif Rp30\/kg CO2e. Pelaporan pertama emisi karbon dan Pajak Karbon yang dihasilkan, jika ada, harus diajukan paling lambat 30 April 2024 dan Pajak Karbon, jika jatuh tempo, harus dibayar sebelum pelaporan.<\/p><p>Untuk memfasilitasi perdagangan karbon (saat ini untuk penyeimbangan emisi), Pemerintah Indo-nesia meluncurkan Bursa Karbon Indonesia (IDX Carbon) pada tanggal 26 September 2023.\u00a0\u00a0<\/p><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Indonesian Tax Guideline Home Insights Detail Indonesia Tax Guideline 1. 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