Al-Amin Jasa Pembukuan dan Pajak

Fokus kepada bisnis Anda, kami urus pembukuan dan pajaknya

Jasa Pembukuan

kami akan membantu usaha anda dalam pencatatan keuangan yang baik dan benar

Read More

Jasa Perpajakan

kami akan membantu perpajakan usaha anda agar menjadi usaha yang tertib pajak

Read More

Jasa Pengurusan BPJS

kami akan membantu dan memanage BPJS pegawai pada usaha anda

Read More

There is a New Rule, Smaller Traders are Increasingly Paying Taxes, Padang Sidempuan – Tax Service Office (KPP) Primary Padang Sidempuan held an education and tax dialogue activity Government Regulation Number 23 Year 2018 concerning Final Income Tax Rates for Micro, Small and Medium Enterprises (UMKM) which dropped to 0.5% held in KPP Hall Pratama Padang Sidempuan Thursday (07/26/2018).

The event was attended by more than 100 UMKM compulsory tax participants in the KPP Working Area including Padang Sidempuan City, South Tapanuli Regency, Padang Lawas Regency, North Padang Lawas Regency and Mandailing Natal District.

The education activity and tax policy dialogue was opened by Sri Mulyono, Head of Padang Sidempuan Primary KPP with exposure to tax revenue in the MSME sector.

In his remarks, he expressed his gratitude for the contribution of taxpayers especially to the UMKM taxpayers who attended because it had a vital role for the growth and resilience of the Indonesian economy.

In this event a survey was also conducted for participants who were present as part of the process of the Padang Sidempuan Primary Tax Office to become an Integrity Zone Towards a Corruption Free Area / Clean Serving Bureaucracy Area (WBK / WBBM).

Meanwhile, Siti Aminah Rangkuti, Account Representative of the Padang Sidempuan KPP Primary said that PP 23 of 2018 was a change from PP 46 of 2013.

“This rule change is intended to provide convenience, simplicity and encourage people to play a role in economic and development activities,” said Siti.

There are several points of change in PP 23 of 2018, namely a reduction in final PPh rates to 0.5% of turnover, additional provisions regarding the time period, adjustment of Tax Subjects subject to PP, confirmation of turnover and ease of deposit method.

“The limit of turnover of MSME entrepreneurs who can use PP 23 of 2018 is still 4.8 billion a year, the same as PP 46 of 2013,” he added.

Taxpayers are very enthusiastic about the dialogue and education program on the reduction of the UMKM tax rate, as seen from the large number of participants who attended the hall and questions related to the implementation of this new tariff and their business turnover and tax compliance.

Participants who attended welcomed the convenience offered by PP 23 in 2018.

“It is expected that through this activity, MSME entrepreneurs can understand PP 23 which will take effect from 1 July 2018 and utilize this facility, better understand and comply with its tax obligations,” Sri Mulyono stressed.

Source :

The UMKM Tax Rates 0.5 Percent Immediately Apply, These Are Full Leaks

The reduction of the final income tax rate (PPh) for Micro, Small and Medium Enterprises (MSMEs) with a net income of Rp 4.8 billion per year, including co-operatives is immediately enforced. The government cut the UMKM tax from 1 percent to 0.5 percent of the amount or value of gross circulation for one year to a maximum of Rp 4.8 billion.

“The draft Government Regulation (RPP) has arrived at the final stage. So from the various harmonization meetings attended by several agencies such as the Ministry of Finance, the Fiscal Policy Agency, the Directorate General of Taxation, the Ministry of Cooperatives and SMEs and the MSME Association, the new final PPh rates stated in the RPP is 0.5 percent, “said Deputy for Financing of the Ministry of Cooperatives and SMEs Yuana Sutyowati Barnas in a written statement in Jakarta on Sunday (06/06/2018).

Kemenkop and SME before the letter of the Minister of Cooperatives and SMEs in 2017 proposed that the final tax rate through PP number 46 2013 which is considered burdensome can be reduced to 0.25 percent. The revision has been agreed and just waiting for the signature of President Joko Widodo (Jokowi) so that it may be enforced in the near future.

“Later there will be significant changes in the regulation, including a reduction in final PPh rates (MSME taxes) from 1 percent to 0.5 percent on turnover, second, the application of final income tax is limited in time,” he said.

Yuana further explained that the RPP also mentioned a sunset policy for taxpayers (WP) using this final rate, ie four years for certain WP agencies (cooperatives, CVs and firms), three years for WP Limited Liability Company (PT), and seven years for individual WP.

Through the policy of sunset clause or the time limit of taxation, the Ministry of Cooperatives and SMEs encourage the perpetrators of MSMEs to be more orderly bookkeeping and educating themselves to orderly preparing financial statements.

“So, after the deadline arrives, WP may carry out bookkeeping and carry out obligations under the general regime or normal tax according to Law Number 36 Year 2008 regarding Income Tax, referring to Article 17,” he said.

The RPP also provides flexibility for MSMEs who are losing money to use a normal tax mechanism by submitting financial statements at the time of reporting the Annual Tax Return, with a compensation mechanism for 5 years. However, for the following years the concerned MSMEs must consistently use the normal tax rate.

Yuana did not deny that the sunset clause will reap various responses, especially from SMEs. However, he considered, sunset clause policy as a learning tool for Individual WPs and Agency WPs, so that it can gradually carry out bookkeeping in an orderly manner.

Because, bookkeeping and financial recording in business processes is a must as part of financial management, among others, can be used as one of the requirements for applying for loans to banks.

“This spirit is positive. In a sense, given time and ultimately MSMEs are gradually expected to have the ability to perform financial records according to accounting standards. The bookkeeping system is one of the needs to improve the performance of SMEs. “

On the other hand, Yuana stated with the enactment of sunset clause, it is expected that the government can support through training and mentoring of UMKM in preparing financial report, as well as advocacy and understanding of obligation to pay tax.

“The deadline (sunset clause) gives UMKM the freedom to choose the final or normal tax system. During the sunset clause, the government in parallel should also carry out training and assistance with the support of APBN and APBD. The program is expected to increase the contribution of tax payments from MSMEs, “he explained.

Based on data from the Central Bureau of Statistics (BPS), in 2016 the number of UMKM in Indonesia reached 59.7 million which is dominated by micro business actors.

“Therefore, it is expected to increase synergy between related agencies at the central and regional levels for capacity building of UMKM human resources in administration and bookkeeping, and awareness to pay taxes,” he said.


Guideline of Certificate of Free (SKB) of UMKM Tax

The Directorate General of Taxes (DGT) has issued guidance on Certificate of Free withholding and / or Income Tax Collection for Tax Payer subject to Government Regulation Number 46 Year 2013 (SKB PP 46/2013). This guideline is valid until the enactment of implementing regulations of PP 23 No. 2018. Here are the details of the related guidance contained through S-421 / PJ.03 / 2018:

1. SKB PP 46/2013 issued before July 1, 2018 is treated as a Certificate of Taxpayer subject to Income Tax under PP 23/2018 (Certificate).

2. In the case of a Taxpayer who already has a Letter of Decision Letter 46/2013 as referred to in number 1 transacted with Cutter or Tax Collector, there shall be no deduction of Income Tax on such transaction insofar as the Tax Payer may submit proof of payment of Income Tax on such transaction to the Cutter or Picker Tax.

3. SKB PP 46/2013 as referred to in number 1 shall be valid until the deadline stated in the LCB.

4. Application for SKB PP 46/2013 filed prior to July 1, 2018 but not yet completed, issued a Certificate as long as it qualifies as a Taxpayer subject to Income Tax under PP 23/2018.

5. Application for SKB PP 46/2013 and legalization of SKB PP 46/2013 filed from 1 July 2018 can not be processed and Taxpayer may apply for Certificate. 6 Examples of application forms for Certificates, Certificate forms, and rejection forms of application for Certificates can be downloaded by click here.

Source :