Income Tax

Income tax is a tax imposed on income tax payers either entity or individual.

Income Tax collection is set in Act No. 7 of 1983 amended income tax tentan by Act No. 10 of 1994 and the last is adjusted in 2000. 

 

Subjects Taxes peghasilan namely:

1. An individual

2. Legacy that has not terbag in one

3. Institution

4. Permanent Establishment

 

Tax Subjects were divided into:

1. The subject of Domestic Taxes, namely

a. An individual residing in Indonesia or Indonesia are less than 183 days within a period of 12 months or an individual who dalam1 tax year in Indonesia, and intends to remain in Indonesia.

b. Business entity established and domiciled in Indonesia

c. Undivided inheritance in a single entity the right to replace

2. Foreign Tax Subjects

a. Person not residing in Indonesia or Indonesia are less than 183 days within a period of 12 months or entity not established and domiciled in Indonesia, but doing business in Indonesia through permanent establishments

b. An individual not residing in Indonesia or Indonesia are less than 183 days within a period of 12 months or entity not established and domiciled in Indonesia but earn income in Indonesia instead of running the business

 All taxes potentially subject to a taxpayer if it is in accordance with predefined rules.

Differences subject to tax of the Interior and Foreign Affairs subject to tax

1. The subject of Domestic Taxes

a. Imposed on income received both from within and from the Foreign Affairs

b. Net income imposed under the common tariff

c. Shall deliver the Notice as a means of determining the tax payable on the epidemic of tax

2. Subjects Foreign Tax

a. Imposed only on income derived from Indonesia

b. Imposed on gross income at the rate commensurate

c. Not required because the tax liability is filled with the tax cuts are final.

While that does not include the subject of tax is:

1. Foreign State Representative Body

2. Official representatives of foreign countries and consulates of foreign countries and people who had been to them on condition that not a citizen of Indonesia and do not receive other income from outside the office and the State concerned to impose tinbal behind.

3. International organizations are set by the finance minister on condition that Indonesia became a member of that organization.

4. Officials of international organizations established by the Minister of Finance on condition rather than an Indonesian citizen and no other income outside the office.