The document outlines various tax regulations and calculations for different business structures in Indonesia, including sole proprietorships, partnerships (firma and cv), and limited liability companies (PT). It discusses tax rates based on income brackets, applicable withholding taxes, and specifics for industries like construction and oil and gas. Additionally, it provides examples of tax computations for businesses and the responsibilities of different types of partners within partnerships.

1.  Richard Handoko Mawardi
 Zane Fausiah Baity
 Muhammad Bima
 Muhammad Heickal
 Calistavania Hastapustaka

2.  Income are calculated on the regular
accounting basis with some adjustment
 If the company suffer loss, can be
carried forward to 5 years, (10 years)

3.  Some industries have different tax rates
 For example upstream oil and gas
industries, and mining opperations
 Must based on production sharing
contract and contract of works

4. Calculation
Payment
Report Tax
Payable

5. Fill the SSP
Remit Code
Calculation
Calculation Rule

6. 1.
2.

7. 3.
4.
5.
6.

8. 7.
8.
9.
10.

9. http://www.pajak.go.id/content/kode-akun-pajak-dan-kode-jenis-setoran-
pajak

10.  Services Company
PT Polan (It has NPWP) pays to computer service company for
Rp5.000.000,-. The amount of PPh based on article 23 is : Rp5.000.000,- x
2% = Rp100.000,-
 Construction Industry
CV Polan (has NPWP) receives income from construction which is
transferred to the ministry of education for Rp 500.000.000, The amount
of PPh (Based on article 4) that should be payed by ministry of
education is Rp500.000.000,- x 2% = Rp10.000.000,-

11. http://www.pajak.go.id/content/norma-
penghitungan

12.  A Sole trader (Sole Proprietorship) is when
the ownership and management of a
business are in control by one person.

13.  The business enterprise is owned by one
single individual
 The owner is the manager
 The owner is the only source of capital

14. Taxable income Rate
On the first Rp. 50,000,000 5%
Rp. 50,000,000 - Rp. 250,000,000 15%
Rp. 250,000,000 -Rp.500,000,000 25%
> Rp. 500,000,000 30%

15.  The firma or “Vennotschap onder Firma”
is partnership form which is generally
used by commercial partnership such as
trading and service enterprises.
 The provisions governing the Firma are
part of the Commercial Code (Titles III,
Section 2)
 A firma can come into existence by a
written or an oral contract.

16.  CV is partnership consisting of one or
more ordinary partners and one or more
silent partners.
 An ordinary partner is personally liable for
the entire debt of the partnership.
 A silent partner who only contributes
capital to the partnership, is liable only to
the extent of his contribution.

17.  An ordinary partner has the right to
manage the C.V whereas a silent
partner does not.
 An ordinary partner is personally liable for
the entire debt of the C.V., whereas a
silent partner is only responsible for the
transactions of the C.V. up to the
amount of his contribution.

18.  25% of Net Income
 5% of Net Income

19.  Under Indonesian law is a company with
fixed capital dividend into shares.
 Owners (shareholders) only responsible
up to the amount they invest.
 Can sue and be sued under its own
name.
 Govern by Act Number 40 concerning
the Limited Liability Company

20. 1. Article of Incorporation
2. Name of The Company
3. Founders
4. Approval by Minister of Justice

21.  As of 2010 a flat rate of 25% is applied for
the company’s net income.
 Upon declaration the dividends are
subject to 15% tax.

22.  If the company issue 40% of their shares
in the capital market they are entitled for
5% tax reduction.

23.  The dividends are paid out of retained
earning.

24.  The Revenue of CV. Anugerah in 2010 is
Rp. 4.500.000.000. The taxable income of
this PT is Rp. 400.000.000. how much
amount of tax that should be paid by PT.
anugerah in 2010?
 Answer:
(25% x 50%) x Rp. 400.000.000= Rp.
50.000.000

25.  The revenue of PT. Putera in 2011 is Rp.
60.000.000.000. the net taxable income
of the company is Rp.5.000.000.000. How
much is the tax that should be paid?

26.  Budi married in 2013. In order to, fulfill
their needs, he opened a proprietorship.
His firm’s income in 2014 is Rp.
240.000.000 (before PTKP). What amount
of tax that he should pay?