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  1. 1. TAX FLASH KIB E-newsletter NOVEMBER 2022
  2. 2. ABOUT US PT. Konsultan Indonesia Bersama (KIB Consulting) is a boutique company serving Business, Finance, Accounting and Tax Advisory since 2008. KIB has been immensely successful in creating a local business network of small-medium- and-big businesses. We highly adept intelligent workforce that can help a company achieve their mission-critical projects and goals. Keeping pace with projects and being on the look-out for every opportunity to grow with our clients has become our mission statement. KIB commits to bring the best suited services for our clients and stakeholders. All of our resources are multifaceted and come with years of commended performance. Project completion rate of our consultants is 97%, 3% is attributed to unforeseen situations like changes of clients’ decision issues, natural disaster, etc. We appreciate the experience that our team bring and together we thrive to grow and prosper together. Tax and Custom Consulting TAX DIAGNOSTIC REVIEW TAX PLANNING TAX COMPLIANCE TAX DISPUTE AUDIT OBJECTION APPEAL TAX RULING TAX RECONCILIATION Accounting and Assurance ACCOUNTING PREPARER INDEPENDENT AUDIT ACTUARIAL REPORT (PSAK 24) Business Consulting BUSINESS SETUP BUSINESS MATCHING INVESTIGATION MERGER & ACQUISITION FINANCIAL VALUATION DUE DILIGENCE: OPERATIONAL, LEGAL, ACCOUNTING, TAX OUTSTANDING DEBT COLLECTION BUSINESS & ASSET APPRAISAL TRANSFER PRICING DOCUMENTATION (TP-DOC) COMPANY SETUP & LIQUIDATION COPYRIGHTS & PATENT DISPUTE COPYRIGHTS & PATENT REGISTRATION LEGAL DISPUTE SETTLEMENT CONTACT US P: (021) 22677883 NORTH JAKARTA -14450 KIB BUILDING JALAN PLUIT BARAT 1 NO. 55 GOLD COAST TOWER EIFFEL EIFFEL UNIT N PANTAI INDAH KAPUK Bambang B. Suwarso bambang.suwarso@kib-consulting.com Rachmat Kurniawan rachmat@kib-consulting.com Yosefine Amelia yosefine@kib-consulting.com www.kib-consulting.com Disclaimer: The facts and opinions stated or expressed in this publication are for information purposes only, and are not necessary and/ or must not be relied upon as being to those of the publisher or of the Institutions for which the contributing authors work. Although every part of content has been taken to ensure the accuracy of the infor- mation contained within this publication, it should not be by any person relied upon as the basis for taking any action or making any decision. KIB Consulting and its representative, cannot be held liable or otherwise be respon- sible in any way for any advice, action taken or decision made on the basis of the facts, surveys, and opinions stated or expressed within this publication.
  3. 3. Indonesia's G20 Presidency successfully ratified the G20 Bali Leaders' Declaration. The decla- ration resulted in 52 points of agreement. There are several main points that contain digital trans- formation, global health archi- tecture, sustainable energy tran- sition, and addressing the Russia- Ukraine war. G20 Bali has produced several concrete results, namely the es- tablishment of the Pandemic Fund, the establishment and ope- rationalization of the Resilient and Sustainability Trust under the International Monetary Fund (IMF) in the amount of 81.6 billion USD to help countries facing crisis. Moreover, the Uni- ted States Government has also launched the Partnership for Glo- bal Infrastructure and Investment (PGII), one of which is to help carryout the energy transition. Presidensi G20 Indonesia ber- hasil mengesahkan G20 Bali Leaders’ Declaration. Hasil de- klarasi ini menghasilkan 52 poin kesepakatan. Terdapat poin-poin utama yang memuat tentang transformasi digital, arsitektur kesehatan global, transisi energi berkelanjutan, dan menyikapi perang Rusia-Ukraina. G20 Bali telah menghasilkan be- berapa hasil konkret, yaitu ter- bentuknya Pandemic Fund, pem- bentukan dan operasionalisasi Resilient and Sustainability Trust di bawah International Monetary Fund (IMF) sejumlah 81,6 miliar USD untuk membantu negara- negara yang menghadapi krisis. Kemudian, Pemerintah Amerika Serikat juga telah meluncurkan Partnership for Global Infrastruc- ture and Investment (PGII) yang salah satunya untuk membantu melakukan transisi energi. Hasil dan Deklarasi G20/B20 2022 THIS ISSUE / ISU INI: G20/B20 2022 Result and Declaration Hasil dan Deklarasi G20/B20 2022 PAGE 1 Tax Incentives for IKN Investors Insentif Pajak bagi Investor IKN PAGE 5 Indonesia as the Chair of ASEAN 2023 Indonesia sebagai Ketua ASEAN 2023 PAGE 6 Global Minimum Tax Affecting Tax Incentives Pajak Minimum Global Mempengaruhi Insentif Pajak PAGE 8 Tax Corner Pojok Pajak PAGE 10 G20/B20 2022 Result and Declaration
  4. 4. G20/B20 2022 Result and Declaration ( 2 / 4 ) Hasil dan Deklarasi G20/B20 2022 In addition, the G20 results pro- duced several actions for a strong and inclusive recovery, namely 115 projects in the health sector, 34 in the digital transformation sector, 33 in the energy transi- tion sector, and 111 in other potentials. Apart from the results obtained through the G20, through the B20 Task Force Meeting and the B20 Summit, the B20 discussed policies and recommendations that could support the G20's task of achieving a strong, sustainable, and balanced global economy. One part of the B20 event, the B20 Investment Forum, resulted in a business partnership agree- ment of 5.1 B USD or Rp.80.2 trillion, which involved 11 G20 countries. Selain itu, hasil G20 menghasil- kan beberapa aksi untuk pemu- lihan yang kuat dan inklusif, yaitu 115 proyek di sektor kese- hatan, 34 di sektor transformasi digital, 33 di sektor transisi energi, dan 111 di potensi lainnya. Selain hasil yang diperoleh me- lalui G20, melalui Pertemuan Satgas B20 dan PertemuanTing- kat Tinggi B20, B20 melakukan pembahasan kebijakan dan reko- mendasi yang dapat mendukung tugas G20 untuk mencapai eko- nomi global yang kuat, berke- lanjutan, dan berimbang. Salah satu bagian acara B20, yaitu B20 Investment Forum menghasil- kan kesepakatan kerjasama bisnis sebesar 5,1 B USD atau senilai Rp.80,2 triliun, dimana kerja- sama tersebut melibatkan 11 negara G20. 2
  5. 5. G20/B20 2022 Result and Declaration ( 3 / 4 ) Hasil dan Deklarasi G20/B20 2022 3 The B20 Investment Forum in- troduced the tourism industry as one of the industries that con- tributes significantly to state revenue. Bambang B. Suwarso, Deputy of the Indonesian Chamber of CommerceandIndustry(KADIN) Standing Committee for Asia Pacific who moderated the B20 Investment Forum tourism ses- sion, stated that the TANAM- ORI Special Economic Zone (SEZ) in Labuan Bajo is one of Indonesia's priority tourism destinations. Additionally, the martial arts training developed by Russian investors in TANAMORI will make Indonesia better known apart from the tourism aspect. B20 Investment Forum memper- kenalkan industri pariwisata se- bagai salah satu industri yang memberikan sumbangan bagi penerimaannegarasecarasignifikan. Bambang B. Suwarso, Deputi Komite Tetap (Komtap) Kamar Dagang dan Industri Indonesia (KADIN) untuk Asia Pasifik yang menjadi moderator pada B20 Investment Forum sesi pari- wisata, menyatakan KEK (Kawa- san Ekonomi Khusus) TANA- MORI, di Labuan Bajo sebagai salah satu destinasi pariwisata prioritas Indonesia. Selain itu, adanya pelatihan bela diri yang dikembangkan investor dari Rusia diTANAMORI, akan menjadikan Indonesia lebih di- kenalselaindariaspekpariwisatasaja.
  6. 6. G20/B20 2022 Result and Declaration ( 4 / 4 ) Hasil dan Deklarasi G20/B20 2022 4 The development of the TANA- MORI area in West Manggarai Regency, will drive the local eco- nomy, which in turn will increase OriginalRegionalRevenue(ORR) and increase Gross Domestic Product (GDP). PT TanaMori Makmur Indonesia as the ope- rator of TANAMORI SEZ is developing the project in Tana- Mori, West Manggarai, East Nusa Tenggara as a world-class tourism area project. The 246-hectare project is part of one of the five national priority super destinations that will be thelocationoftheASEANLeader- ship Summit in Indonesia in the coming year 2023. It is hoped that this development will be- come a locomotive for tourism growth in East Nusa Tenggara, which will also have an impact on Indonesia's economic growth. PengembanganareaTANAMORI di Kabupaten Manggarai Barat, akan menggerakkan ekonomi setempat, yang pada akhirnya akan meningkatkan Pendapa- tan Asli Daerah (PAD) dan me- ningkatkan Produk Domestik Bruto (PDB). PT TanaMori Makmur Indonesia sebagai ope- rator KEK TANAMORI tengah melakukan pengembangan pro- yek di TanaMori, Manggarai Barat, Nusa Tenggara Timur sebagai proyek kawasan pariwi- sata kelas dunia. Proyek dengan luas 246 hektar ini, menjadi bagian dari salah satu wilayah lima destinasi super prioritas nasional yang akan men- jadi lokasi ASEAN Leadership Summit di Indonesia pada tahun 2023 mendatang. Diharapkan pengembangan ini menjadi loko- motif pertumbuhan pariwisata daerah Nusa Tenggara Timur yang juga berdampak pada ke- majuan ekonomi Indonesia.
  7. 7. Insentif Pajak bagi Investor IKN Tax Incentives for IKN Investors Head of the IKN Authority Bambang Susantono revealed that the government is currently finalizing the regulation related to tax incentives for investors who want to invest in the new capital city. The government regulation will cover various tax incentives such as tax holiday, supertax de- duction, etc. A series of tax incentives that will be regulated in the government regulation are tax holidays for investment to office relocation, super tax deduction for certain activities, special customs and excise, special taxes for the finan- cial sector and for valueadded sectors. These incentives include a 30-year tax holiday for public infrastruc- ture development worth IDR 50 billion or more, a 20-year tax holiday for the development of shopping centers, tourism areas, and tourism industry facilities. A maximum super tax deduc- tion of 350% on research and development costs will be pro- vided for investors conducting research in IKN. Kepala Otorita IKN Bambang Susantono mengungkapkan pe- merintah tengah melakukan fi- nalisasi aturan terkait insentif perpajakan bagi investor yang ingin menanamkan modal di ibukota baru. Peraturan peme- rintah akan mencakup berbagai insentif perpajakan seperti tax holiday, supertax deduction, dan lainnya. Serangkaian insentif pajak yang akan diatur dalam peraturan pe- merintah yaitu tax holiday un- tuk penanaman modal hingga relokasi perkantoran, super tax deduction untuk kegiatan ter- tentu, kepabeanan dan cukai khusus, pajak khusus untuk sek- tor keuangan dan untuk sektor bernilai tambah. Insentif-insentif tersebut terma- suk insentif tax holiday selama 30 tahun atas pembangunan in- frastruktur umum senilai Rp. 50 miliar atau lebih, tax holiday selama 20 tahun atas pembangun- an pusat perbelanjaan, kawasan wisata, dan fasilitas industri pari- wisata. Atas super tax deduction maksimal sebesar 350% atas biaya penelitian dan pengembangan akan diberikan bagi investor yang melakukan penelitian di IKN.
  8. 8. President Jokowi accompanied by Coordinating Minister for Economic Affairs Airlangga Har- tarto in the Closing Ceremony of the 40th and 41st ASEAN Summit as well as the process of handing over chairmanship from Cambodia to Indonesia. ASEAN 2023 chaired by Indo- nesia will be themed "ASEAN Matters: Epicenter of Growth". President Jokowi stated that ASEAN must be a stable and peaceful region, as well as an anchor of world stability. More- over, ASEAN must also consis- tently enforce international law and not become anyone's proxy. Furthermore, President Jokowi expects ASEAN to be able to strengthen itself to become a fast-growing, inclusive, and sus- tainable economic region. Presiden Jokowi didampingi oleh Menteri Koordinator Bi- dang Perekonomian Airlangga Hartarto dalam Upacara Penu- tupan KTT ASEAN ke-40 dan ke-41 sekaligus proses penyera- han kepemimpinan dari Kam- boja ke Indonesia. ASEAN 2023 yang diketuai oleh Indonesia akan mengangkat tema “ASEAN Matters: Epicentrum of Growth”. Presiden Jokowi menyatakan bahwa ASEAN harus menjadi kawasan yang stabil dan damai, serta menjadi jangkar stabilitas dunia. Selain itu, ASEAN juga harus konsisten menegakkan hukum internasional dan tidak menjadi proksi siapapun. Selan- jutnya, Presiden Jokowi meng- harapkan ASEAN mampu mem- perkuat diri untuk menjadi ka- wasan ekonomi yang tumbuh cepat, inklusif, dan berkelanjutan. Indonesia sebagai Ketua Asean 2023 Indonesia as The Chair of Asean 2023
  9. 9. Indonesia as The Chair of Asean 2023 ( 2 / 2 ) Indonesia sebagai Ketua Asean 2023 On the other hand, to be able to answer the challenges in the next 20 years, increasing the ca- pacity of ASEAN institutions is also a consideration. It is expected that by 2045 ASEAN will be more adaptive, responsive, and able to compete. President Jokowi stated that in order to achieve these goals and face challenges in the future, full support from all ASEAN member states is needed. This must be fought with the ASEAN way, which is consistent with the spirit of cooperation and fully implementing the ASEAN Charter. For this reason, President Jokowi invited all ASEAN leaders to attend the ASEAN Summit in the coming year of 2023. Indo- nesia last held the position of ASEAN Chair in 2011. During the chairmanship, Indonesia successfully delivered a number of initiatives such as the Imple- mentation of the ASEAN Poli- tical-Security Community Blue- print and encouraged the esta- blishment of the ASEAN Insti- tute for Peace and Reconciliation (AIPR) in the area of conflict resolution management. Di sisi lain, agar mampu menja- wab tantangan di 20 tahun ke depan, peningkatan kapasitas institusi ASEAN juga menjadi perhatian. Diharapkan pada 2045 ASEAN dapat lebih adaptif, responsif, dan mampu bersaing. Presiden Jokowi menyatakan untuk mencapai tujuan tersebut sekaligus menghadapi tantangan di masa depan, diperlukan duku- ngan penuh dari seluruh negara anggota ASEAN. Hal tersebut harus diperjuangkan dengan cara ASEAN yaitu konsisten dengan semangatkerjasamasertamenjalan- kanPiagamASEANsepenuhnya. Atas hal ini, Presiden Jokowi mengundang seluruh pemimpin ASEAN untuk hadir pada KTT ASEAN di Indonesia pada tahun 2023 yang akan datang. Indo- nesia terakhir kali memegang posisi Ketua ASEAN pada tahun 2011. Sepanjang kepemimpinan tersebut, Indonesia berhasil mem- berikan sejumlah inisiatif seper- ti Implementasi Cetak Biru Ko- munitas Politik-Keamanan ASEAN dan mendorong terben- tuknya ASEAN Institute for Peace and Reconciliation (AIPR) dalam bidang manajemen reso- lusi konflik. 7
  10. 10. Pajak Minimum Global Mempengaruhi Insentif Pajak Global Minimum Tax Affecting Tax Incentives The Directorate General of Taxes (DGT) stated that there are three tax incentives that will be affected by the implementation of the global minimum tax, na- mely Global Anti-Base Erosion (GloBE). The tax incentives in- clude tax holiday, tax allowance, and super tax deduction. According to the Head of Inter- national Taxation Agreement and Cooperation Section II of DGT Elsa Siburian, the global minimum tax will affect the ef- fectiveness of the tax holiday stipulated in PMK 130/2020. Where, the potential tax reduc- tion with a tax holiday is 50% to 100%, but the global mini- mum tax plans a minimum tax imposition of 15%. Moreover, the super tax deduc- tion incentive for research and development activities will also be affected because in PMK 153/ 2020, the gross income deduc- tion reaches 300% of the total research and development costs. But the global minimum tax has the potential to reduce the e- ffective rate below 15%. Direktorat Jenderal Pajak (DJP) menyatakan terdapat tiga insen- tif pajak yang akan terpengaruh oleh implementasi pajak mini- mum global yaitu Global Anti- Base Erosion (GloBE). Insentif pajak yang termasuk antara lain tax holiday, tax allowance, dan super tax deduction. Menurut Kepala Seksi Perjan- jian dan Kerja Sama Perpajakan Internasional II DJP Elsa Sibu- rian, pajak minimum global ini akan berpengaruh terhadap efek- tivitas tax holiday yang diatur dalam PMK 130/2020. Dimana, potensi pengurangan pajak de- ngan adanya tax holiday sebesar 50% hingga 100%, tetapi pajak minimum global merencanakan pengenaan pajak minimum sebesar 15%. Selain itu, untuk insentif super tax deduction atas kegiatan pe- nelitian dan pengembangan juga akan berpengaruh karena dalam PMK 153/2020, pengurangan penghasilan bruto mencapai 300% dari jumlah biaya pene- lititan dan pengembangan. Na- mun, adanya pajak minimum global berpotensi memberikan penurunan tarif efektif di ba- wah 15%. 8
  11. 11. Then, tax allowance will be given to taxpayers who have a large investment value, such as a net income reduction of 30% of the investment value for 6 years, as well as accelerated deprecia- tion and amortization incentives. Elsa also stated that the govern- ment is currently analyzing in- centive schemes that aim to make Indonesia attractive to foreign investors without violating the global minimum tax requirement. Kemudian, untuk tax allowance akan diberikan kepada wajib pajak yang memiliki nilai inves- tasi besar, berupa pengurangan penghasilan neto sebesar 30% dari nilai investasi selama 6 ta- hun, serta insentif penyusutan dan amortisasi dipercepat. Elsa juga menyatakan bahwa pe- merintah sedang menganalisa skema insentif yang bertujuan untuk membuat Indonesia te- tap menarik bagi investor asing tanpa melanggar ketentuan pa- jak minimum global tersebut. Global Minimum Tax Affecting Tax Incentives ( 2 / 2 ) Pajak Minimum Global Mempengaruhi Insentif Pajak 9
  12. 12. POJOK PAJAK TAX CORNER 10 Perlakuan pajak pada Transaksi dengan Perguruan Tinggi Berbadan Hukum (PTNBH) FA K TA : P T N B H m e m b e r i k a n p e l a t i h a n k e k o p e r a s i . P e r t a n y a a n : Apakah pelatihan ini diberikan langsung oleh perguruan tinggi sebagai BLU/Badan Layanan Umum (instansi di lingkungan pemerintah yang dibentuk untuk membe- rikan pelayanan kepada masyarakat berupa penyediaan barang dan/atau jasa)? Apakah pelatihan dilakukan melalui unit usaha yang ada di dalamnya (misalnya LPM/Lembaga Pelayanan Masyarakat yang memiliki badan hukum tersendiri)? Penerimaan bagi PTN ini masuk pos anggaran/ penerimaan apa? Perlu tahu bisnis proses detailnya. F a k t a t a m b a h a n : P e m b e r i a n p e l a t i h a n d i l a k u k a n l a n g s u n g o l e h P T N B H d a n t i d a k d i l a k u k a n m e l a l u i u n i t u s a h a . Tax treatment of Transactions with Universities Established as Legal Entities (PTNBH) FA C T S : P T N B H p r o v i d e s t r a i n i n g t o c o o p e r a t i v e s . Q u e s t i o n s : Is this training provided directly by the university as a BLU / Public Service Agency (an agency within the government established to provide services to the community in the form of providing goods and/or services)? Is the training conducted through a business unit within the university (e.g., LPM / Community Service Institution which has its own legal entity)? Revenue for the PTN is included in what budget/ revenue post? It is necessary to know the detailed business process. A d d i t i o n a l f a c t s : T h e t r a i n i n g i s c o n d u c t e d d i r e c t l y b y P T N B H a n d n o t t h r o u g h t h e b u s i n e s s u n i t .
  13. 13. TAX CORNER ( 2 / 2 ) POJOK PAJAK 11 J a w a b a n : Melihat fakta diatas, artinya PTN ini punya divisi bisnis lain selain jasa penyelenggara pendidikan umum. Training dan pelatihan seharusnya tidak termasuk jenis jasa pendidikan sebagaimana diatur dalam Pasal 16B ayat (1a) huruf j angka 6 UU HPP. Jika di penjelasan ayat ini disebutkan bahwa: jasa pendidikan, meliputi: 1. Jasa penyelenggaraan pendidikan sekolah, seperti jasa penyelenggaraan pendidikan umum, pendidikan kejuruan, pendidikan luar biasa, pendidikan kedinasan, pendidikan keagamaan, pendidikan akademik, dan pendidikan profesional; dan 2. Jasa penyelenggaraan pendidikan luar sekolah. Untuk jasa penyelenggara pendidikan luar sekolah ini belum ada definisi lebih detail, karena aturan pelaksana dari UU HPP ini sampai dengan hari ini masih belum ada. Namun demikian pendidikan luar sekolah yangdimaksud itu program kursus yang diselenggarakan di dalam lingkungan jasa Pendidikan. Pelatihan yang diberikan ke koperasi, adalah jasa khusus yang tdk bisa dikategorikan sebagai jasa pendidikan yang dimaksud di Pasal 16B, sehingga digolongkan sebagai JKP (Jasa Kena Pajak). Atas hal ini menjadi obyek PPN sebesar 11%. A n s w e r : Looking at the facts above, it means that this PTN has other business divisions besides general education organizing services. Training and coaching should not be included as education services as stipulated in Article 16B paragraph (1a) letter j number 6 of the Income Tax Law. If the explanation of this paragraph states that: education services, including: 1. School education services, such as general education, vocational education, special education, official education, religious education, academic education, and professional education; and 2. Non-school education organizing services. There is no detailed definition of nonschool education organizing services because the implementing regulations of the HPP Law have yet to be issued. However, the non- school education in question is a course program held within the Education service area. Training provided to cooperatives is a special service that cannot be categorized as educational services as referred to in Article 16B, so it is classified as JKP (Taxable Services). For this reason, it is the object of VAT at 11%.

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