YOGYAKARTA Final PPh is one of the impositions of taxes imposed on Taxpayers (WP). As is known, WP's income is divided into two, namely income which is an object of taxation and is not a tax object. In the imposition of PPh taxes, it is divided into two of them is Final Income Tax. Thus it can be understood that Final Income Tax is one of the imposition of taxes in Indonesia.
Final Income Tax (PPh Final) is a tax with a certain basic rate. The tariff is different from the general scheme. Final Type PPh is no longer calculated in Annual Notifications (SPT) with other non-final income to be subject to progressive tariffs as stipulated in Article 17 paragraph (1) of the PPh Law.
It should be noted that the Final PPh will be imposed on both individual and corporate taxpayers with a record business turnover of no more than IDR 4.8 billion in a year. This is as regulated in Government Regulation of the Republic of Indonesia Number 46 of 2013.
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There are several incomes included in the Final PPh. If you refer to the rules, here are the tax objects as follows.
Final income tax is a simpler and easier tax. Visit VOI.id to get more interesting information.
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