Artikel ini diperbarui pada 24 September 2018.Pada tahun 2018 proses mendapatkan SIUP dan TDP telah membuat kemajuan yang signifikan, terutama sejak berlakunya sistem Pengajuan Tunggal Online (OSS). Dasar hukum untuk berlakunya OSS adalah PP No.24 tahun 2018. Melalui sistem ini, bisnis juga akan mendapatkan NIB alias Nomor Pengusaha. Tapi setelah sistem OSS berjalan selama lebih dari 2 bulan, masih ada banyak teknis hambatan dalam sistem dan pengguna merasa bahwa mereka tidak akrab dengan proses pengisian. Apa yang perlu digarisbawahi adalah bahwa meskipun ada sistem OSS, untuk wilayah Jakarta proses memperoleh SIUP dan TDP masih bisa melalui sistem JAKEVO atau proses manual. Berikut ini adalah perbedaan antara prosedur dan kondisi untuk memperoleh SIUP dan TDP di wilayah Jakarta dan Easybiz mencatat tentang keandalan setiap sistem. untuk persyaratannya bisa dilihat di tautan berikut
This article was updated on September 24, 2018.In 2018 the process of obtaining SIUP and TDP has made significant progress, especially since the entry into force of the Online Single Submission (OSS) system. The legal basis for the entry into force of the OSS is PP No.24 of 2018. Through this system, businesses will also get NIB alias the Employer Number.But after the OSS system ran for more than 2 months, there were still many technical obstacles in the system and users felt that they were not familiar with the filling process. What needs to be underlined is that even though there is an OSS system, for the Jakarta region the process of obtaining SIUP and TDP can still be through the JAKEVO system or manual processes.The following is the difference between the procedure and the conditions for obtaining SIUP and TDP in the Jakarta area and Easybiz notes about the reliability of each system.
for the requirements can be seen in the following link
Source : Easybiz.id
JAKARTA – Minister of Finance (Minister of Finance) Sri Mulyani Indrawati stated that the government continues to strive to maintain the momentum of economic growth and investment in Indonesia, by providing tax incentives for the business world. These incentives are in the form of tax deductions in the form of tax holidays or tax allowances.
However, she said, giving these incentives made the government have to be willing to lose the potential of tax revenue. In 2017 alone, the government was willing to lose tax revenues of around Rp.154.66 trillion. The total tax of Rp154.66 trillion which is not bagged by the country is categorized as tax expenditure.
Total government tax expenditure in 2017 reached Rp154.66 trillion derived from value added tax (PPN) and sales tax on luxury goods (PPnBM) of Rp125.32 trillion, income tax (PPh) of Rp20.17 trillion and import duties and excise duty of Rp9 15 trillion.
“So all of these tax facilities are actually facilities that we call tax expenditure. So the government is actually entitled to tax, but we don’t collect it, because we want to provide this facility to boost the economy,” Sri Mulyani explained at the Ministry of Finance Building, Jakarta, Thursday (18 / 10/2018).
The woman who is familiarly called Ani explained, the various facilities are the types of facilities enjoyed by the business world. This is done in order to maintain the transparency and accountability of the government.
“In order to be transparent, who actually gets the business world, where do they get, how much do we need to make tax expenditure reports. This is the first time in the history of the Indonesian economy and the Ministry of Finance. Indonesia has issued a number of tax facilities, “he added.
According to him, a number of developed countries have also done this. For example, Canada’s tax expenditure, which includes corporate and personal income tax, Australia and the United States, covers the scope of its tax expenditures for central taxes, while Japan covers the individual income tax and business entities.
“So the definition of tax expenditure is tax revenue that is not collected or reduced as a result of special provisions that are different from the general taxation system (benchmark tax system) which targets only a part of the subject and tax object with certain requirements. For emerging, we are included because not many emerging countries have done this yet, “he said.
Source : SindoNews.com
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.
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 : Ortax.org