Tax Types In Indonesia In 2023

Types of Taxes in Indonesia (The New York Public Library - Unsplash)

YOGYAKARTA - As a state of law, you as a taxpayer must know what various types of taxes are in Indonesia. What are the types of taxes in Indonesia?

Moreover, taxes are a source of state income, in order to overcome spending on infrastructure or the needs of the people.

Taxes are an active contribution to each citizen of the taxpayer, to the state paid by individuals or a business entity.

Tax payments will be handled under the auspices of the Directorate General of Taxes (DGT), the ministry of finance, and directly supervised by the Financial Services Authority (OJK) and the KPK.

Not only that, tax payments can also be made easily through safe and integrated tax applications for calculating, paying, to legal tax reports from the Indonesian DGT.

All various tax payments are intended for the needs of the people and the needs of the state to support the prosperity of the people.

Therefore, as a taxpayer, you must know the types of taxes in Indonesia.

Basically, taxes are divided into two, namely central taxes and regional taxes. Here are a variety of taxes in Indonesia:

Income Tax (PPh)

The first tax series must be paid by each taxpayer with special criteria with income above the Non-Taxable Income (PTKP).

Each income of taxpayers starts from salary, business profit and much more.

PTKP itself has been controlled at PMK No. 101/PMK.010/2016

For individual unpaid taxpayers, they will be charged to someone who has an income of 54 million rupiah per year.

For private taxpayers who have married, they will be charged to someone who has an income of 58.5 million rupiah per year.

Meanwhile, income tax reporting can be done easily through e-Filing services.

Value Added Tax (VAT)

The next tax series in Indonesia is Value Added Tax (VAT), this tax is imposed on the trade of goods or services carried out by taxpayers.

Most taxpayers are Taxable Entrepreneurs (PKP).

Although basically business actors are tax payers, most of the taxes will be suspended on buyers.

This VAT generally ranges from 10% of the price of the product marketed. Therefore, if you observe this tax, you should often find it when buying a product.

Although VAT is imposed on the trade in goods, this does not apply to the object of the restaurant.

Resto has its own restaurant tax outside of VAT tax objects.

Luxury Goods Sales Tax (PPnBM)

PPnBM is a tax on the sale of luxury goods with many criteria. Here are some criteria for luxury goods that are required to pay PPnBM.

Meteri Customs (BM)

BM is one of the taxes included in various types of taxes that apply in Indonesia. This tax is charged with the use of documents that require a seal.

Various document models with stamps such as notary certificates, power of attorney, transaction evidence, service agreements and many more.

The value of BM itself has a nominal type for their respective provisions, such as the stamp of Rp. 6000 for transactions with points above 250 thousand to 5 million.

There is also a stamp with a point of IDR 10,000 for transaction points above 10 million rupiah.

Land and Building Tax (PBB)

Each property ownership such as houses, shop houses and other buildings and land will be required to pay this tax.

This tax is a tariff that must be deposited on ownership in the form of a UN that provides profit or social position for individuals or bodies.

PBB itself is divided into two sectors, namely PBB sector P2 in the form of PBB rural buildings and PBB urban buildings which are amended by the Kot/Pemkab Government.

There is also the PBB sector in the form of PBB forestry buildings, mining, and plantations which are amended by the central government through the Directorate General of Taxes.

Not only residences, there are other forms of tax, such as rice fields, fields, kebub, land, courtyards, mines, and livestock.

You can recognize how much the PBB tax is by calculating the Land and Building Tax (PBB) independently.

Regional Tax

The next tax variation is different from the previous variety of tax types. Because the previous tax was mostly deposited for the center.

Although regional taxes are a mandatory contribution to places and needs for places.

In state administration, especially local governments are divided into provincial and district/city governments.

This tax is controlled in Law 28/2009 article 2. Here are some of the local tax separations, including:

Provincial Regional Tax

For the types of provincial taxes, several examples, including:

District/City Regional Tax

The type of Regency/City tax consists of:

So after knowing the types of taxes in Indonesia, see other interesting news on VOI, it's time to revolutionize news!