Keuangan Pemerintah
(Sumber: Puspitawati, Endang. Ekonomi untuk Kelas XI IPS. Klaten: Viva Pakarindo.)
A. Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD)
1. Pengertian Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD) , Anggaran Pendapatan dan Belanja Negara (APBN) adalah rencana keuangan tahunan pemerintahan Negara yang disetujui oleh Dewan Perwakilan Rakyat (DPR). Setiapt tahun pemerintah (presiden dibantu menteri keuangan) menyusun Rancangan Anggaran Pendapatan dan Belanja Negara (RAPBN). Presiden mengajukan Rancangan Anggaran Pendapatan dan Belanja Negara (RAPBN) kepada Dewan Perwakilan Rakyat (DPR) apabila disetujui Dewan Perwakilan Rakyat (DPR), maka Rancangan Anggaran Pendapatan dan Belanja Negara (RAPBN) disahkan menjadi Anggaran Pendapatan dan Belanja Negara (APBN). Menurut Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Anggaran Pendapatan dan Belanja Daerah (APBD) merupakan wujud pengelolaan keuangan daerah yang ditetapkan setiap tahun dengan peraturan daerah. Anggaran Pendapatan dan Belanja Daerah (APBD) terdiri dari anggaran pendapatan, anggaran belanja, dan pembiayaan. Anggaran Pendapatan dan Belanja Daerah (APBD) adalah daftar yang terperinci mengenai pendapatan dan pengeluaran daerah dalam waktu satu tahun yang telah disahkan Dewan Perwakilan Rakyat Daerah (DPRD).
2. Fungsi Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD),sebagai berikut:
- Fungsi Otorasi, mengandung arti bahwa Negara dan daerah menjadi dasar untuk melaksanakan pendapatan dan belanja pada tahun yang bersangkutan.
- Fungsi Perencanaan, mengandung arti bahwa anggaran Negara dan daerah menjadi pedoman bagi manajemen dalam merencanakan kegiatan pada tahun yang bersangkutan.
- Fungsi Pengawasan, mengandung arti bahwa anggaran Negara dan daerah menjadi pedoman untuk menilai apakah kegiatan penyelenggaraan pemerintah Negara sesuai dengan ketentuan yang ditetapkan.
- Fungsi Alokasi, Anggaran Pendapatan dan Belanja Negara (APBN) berfungsi untuk mengalokasikan faktor-faktor produksi yang tersedia di dalam masyarakat, sehingga kebutuhan masyarakat akan public goods atau kebutuhan umum akan terpenuhi. Tanpa prakarsa pemerintah, kecil kemungkinannya masyarakat dapat memenuhi kebutuhan mereka akan terselenggaranya keamanan, keadilan, pendidikan, jalan-jalan, jembatan, taman, ibadah, dan sarana yang lainnya.
- Fungsi Distribusi, artinya Anggaran Pendapatan dan Belanja Negara (APBN) berfungsi untuk pembagian pendapatan nasional yang adil atau pembagian dana ke berbagai sector. Misalnya: pemerintah sebagai penarik pajak dari rakyat untuk disalurkan kepada masyarakat dalam bentuk pemberian tunjangan pegawai, tunjangan pension, kenaikan gaji pegawai, dan sebagainya.
- Fungsi Stabilitas, anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD) menjadi alat untuk memelihara dan mengupayakan keseimbangan fundamental perekonomian. Pertama, Bila terjadi Inflasi, untuk menekannya adalah dengan mengurangi anggaran Pendapatan dan Belanja Negara (APBN), sehingga tingkat harga dapat menurun dan dapat menciptakan anggaran yang surplus (kelebihan); kedua, bila terjadi deflasi, maka pemerintah dapat menambah pengeluaran, jika perlu dengan menyusun deficit anggaran di mana pengeluaran lebih besar daripada penerimaan; Ketiga, bila keadaan perekonomian dalam keadaan normal, maka anggaran disusun dalam rangka untuk meningkatkan pertumbuhan ekonomi, yakni dengan menggunakan anggaran yang seimbang.
Anggaran Pendapatan dan Belanja Daerah (APBD), memiliki fungsi sebagai berikut:
- Alat kebijakan fiscal, artinya Anggaran Pendapatan dan Belanja Daerah (APBD) digunakan sebagai alat untuk menstabilkan ekonomi dan mendorong pertumbuhan ekonomi, serta untuk mengetahui arah kebijakan fiscal pemerintah sehingga dapat dilakukan prediksi-prediksi dan estimasi-estimasi (strategi ) ekonomi.
- Alat koordinasi dan komunikasi menjadi alat koordinasi antar bagian dalam pemerintah sebab proses penyusunan anggaran melibatkan setiap unik kerja pemerintah.
- Alat penilaian kinerja dari eksekutif sebagai budget holder oleh legislative pemberi wewenang, kinerja eksekutif di nilai berdasarkan pencapaian target anggaran dan efisiensi anggaran.
- Alat motivasi untuk bekerja dengan efektif dan efisien dalam mencapai target dan tujuan orgainasi yang telah ditetapkan, target anggaran hendaknya tidak terlalu tinggi sehingga dapat dipenuhi dan tidak terlalu rendah sehingga terlalu mudah untuk dicapai.
- Alat politik menjadi dokumen politik sebagai bentuk komitmen eksekutif dan kesepakatan legislative atas penggunaan dana public.
- Alat menciptakan ruang public baik masyarakat, Lembaga Sosial Masyakat (LSM), perguruan tinggi, dan berbagai organisasi kemasyarakat lainnya yang memungkinkan untuk terlibat dalam proses penganggaran.
3. Tujuan Anggaran Pendapatan dan Belanja Negara (APBN)Anggaran Pendapatan dan Belanja Daerah (APBD), tujuan penyusunan Anggaran Pendapatan dan Belanja Negara (APBN) adalah sebagai pedoman untuk mengatur penerimaan dan pengeluaran Negara dalam pelaksanaan kegiatan produksi, perluasan kesempatan kerja, pertumbuhan ekonomi, dan peningkatan kemakmuran masyarakat. Untuk daerah, Anggaran Pendapatan dan Belanja Daerah (APBD) disusun dengan tujuan untuk mengatur penerimaan dan pengeluaran daerah agar dapat mencapai sasaran yang telah ditetapkan, yaitu pertumbuhan ekonomi dan peningkatan kemakmuran masyarakat di daerah.
4. Prinsip Penyusun Anggaran Pendapatan dan Belanja Negara (APBN)
- Berdasarkan Aspek Pendapatan
1) Intensifikasi penerimaan anggaran dalam hal jumlah dan kecepatan penyetoran.
2) Intensifikasi penagih dan pemungutan piutang Negara
3) Penuntutan ganti rugi atas kerugian yang diderita oleh Negara dan penuntutan denda.
- Berdasarkan Aspek Pengeluaran
1) Hemat, efisiensi, dan sesuai dengan kebutuhan.
2) Terarah, terkendali, sesuai dengan rencana program atau kegiatan.
3) Semaksimal mungkin menggunakan hasil produksi dalam negeri dengan memerhatikan kemampuan atau potensi nasional.
5. Asas penyusunan Anggaran Pendapatan dan Belanja Negara (APBN)
- Kemandirian, berarti meningkatkan sumber penerimaan dalam negeri.
- Penghematan atau peningkatan efisiensi dan produktivitas.
- Penajaman prioritas pembangunan.
- Menitikberatkan pada asas-asas dan undang-undang Negara.
6. Landasan Hukum Asas penyusunan Anggaran Pendapatan dan Belanja Negara (APBN) Asas penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD),
- Undang-undang Dasar 1945 (UUD 1945) pasal 23 ayat 1 tentang Asas penyusunan Anggaran Pendapatan dan Belanja Negara (APBN) yang ditetapkan setiap tahun.
- Undang-undang Nomor 22 Tahun 1999 tentang Pemerintah Daerah (Bab VIII, pasal 78 sampai dengan 86).
- Undang-undang Nomor 25 Tahun 1999 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah.
- PP Nomor 105 tahun 2000 tentang Pengelolaan dan Pertanggungjawaban Keuangan Daerah.
7. Cara Penyusunan Anggaran Pendapatan dan Belanja Negara, proses penyusunan Anggaran Pendapatan dan Belanja Negara (APBN) Republik Indonesia, setiap tahun diawali dengan pidato Presiden pada sidang Dewan Perwakilan Rakyat (DPR) dalam rangka menyampaikan Nota Keuangan dan Rancangan Anggaran Pendapatan dan Belanja Negara (RAPBN) tahun anggaran yang akan datang. Rancangan ini dipakai oleh Dewan Perwakilan Rakyat (DPR) sebagai pedoman dalam menetapkan Anggaran Pendapatan dan Belanja Negara (APBN) tahun anggaran berikutnya yang penetapannya diatur dalam Undang-Undang Dasar 1945 (UUD 1945) pasal 23 ayat 1. Tahapan dalam penyusunan Anggaran Pendapatan dan Belanja Negara (APBN) dibagi atas lima tahap:
- Tahap I : Perencanaan dan penyusunan anggaran.
- Tahap II : Pengesahan anggaran.
- Tahap III : Pelaksanaan anggaran
- Tahap IV :Kontrol atau pengawasan
- Tahap V : Pertanggung jawaban anggaran.
Dari lima tahap tersebut, tahap I dan II yang memegang peranan adalah pemeritah dan tahap II dan V yang memegang peranan adalah Dewan Perwakilan Rakyat dan tahap IV yang memegang peranan adalah BPK (Badan Pengawasan Keuangan). Anggaran Pendapatan dan Belanja Negara (APBN) di Indonesia masa tahun anggaran dimulai 1 April dan berakhir 31 Maret tahun berikutnya. Akan tetapi, mulai tahun 2000, masa tahun anggaran dimulai 1 Januari dan berakhir 31 Desember di tahun yang sama. Sistem ini dinamakan sistem tahun kalender.
8. Pokok-pokok Kebijakan Fiskal (Kebijakan Anggaran)
- Arah Kebijakan Fiskal dalam Anggaran Pendapatan dan Belanja Negara (APBN)
1) Kebijakan fiscal dalam Anggaran Pendapatan dan Belanja Negara (APBN) diarahkan untuk dapat membiayai pengeluaran dalam rangka penyelenggaraan pemerintahan Negara yang efektif, namun tetap efisien dan bebas dari pemborosan maupun korupsi.
2) Kebijakan fiscal diarahkan untuk dapat turut serta dalam memelihara dan memantapkan stabilitas perekonomian dan berperan sebagai pendorong pertumbuhan ekonomi.
3) Kebijakan fiscal diarahkan untuk dapat mengatasi masalah-masalah mendasar yang menjadi prioritas pembangunan.
4) Kebijakan fiskall diarahkan untuk mendukung keberlanjutan proses konsolidasi desentralisasi (hubungan seimbang pusat dan daerah) fiscal dalam rangka penyelenggaraan otonomi daerah dengan tujuan antara lain untuk mengurangi kesenjangan fiscal antara pusat dan daerah, serta antar daerah, dan mengurangi kesenjangan pelayanan public.
- Strategi kebijakan fiscal dalam Anggaran Pendapatan dan Belanja Negara (APBN)
1) Meningkatkan konsolidasi fiscal untuk mempertahankan kesinambungan fiscal (menghubungkan anggaran).
2) Mengupayakan penurunan beban utang, pembiayaan yang efisien, dan menjaga kredibilitas pasar modal.
3) Menurunkan deficit anggaran terhadap PDB.
4) Meningkatkan penerimaan Negara yang bersumber dari pajak dan penerimaan Negara bukan pajak (PNBP).
5) Mengendalikan dan meningkatkan efisiensi belanja Negara.
6) Memberikan stimulus guna mendukung pertumbuhan ekonomi yang berkualitas.
7) Melanjutkan reformasi administrasi perpajakan, kepabeanan, dan cukai.
8) Mempertajam prioritas alokasi anggaran belanja pemerintah pusat.
9) Mengalokasikan alokasi anggaran belanja ke daerah sesuai dengan ketentuan peraturan perundangan yang berlaku.
10) Mengoptimalkan kebijakan pembiayaan deficit anggran dengan biaya dan tingkat resiko rendah.
9. Macam-macam Kebijakan Anggaran, Anggaran Pendapatan dan Belanja Negara (APBN) yang disusun pemerintah setiap tahun dapat dimanfaatkan untuk menentukan kebijakan anggaran (fiscal) yang disesuaikan dengan kondisi perekonomian suatu Negara. Kebijakan anggaran meliputi hal-hal berikut:
- Anggaran Seimbang, adalah anggaran yang disusun dengan pendapatan totalnya sama atau seimbang dengan pengeluaran totalnya. Tujuannya untuk memelihara stabilitas ekonomi dan mencegah terjadinya deficit.
- Anggaran dinamis, adalah anggaran yang selalu meningkat dibandingkan anggaran tahun sebelumnya. Selain itu, diusahakan meningkatkan pendapatan dan penghematan dalam pengeluarannya, sehingga dapat meningkatkan tabungan pemerintah atau Negara untuk kemakmuran masyarakat.
- Anggaran deficit, adalah anggaran dengan pengeluaran Negara lebih besar daripada penerimaan Negara. Intinya penerimaan rutin dan penerimaan pembangunan tidak mencukupi untuk membiayai seluruh pengeluaran pemerintah. Dengan kata lain, deficit Anggaran Pendapatan dan Belanja Negara (APBN) terjadi apabila pemerintah harus meminjam dari bank sentral atau harus mencetak uang baru untuk membiayai pembangunannya.
- Anggaran surplus, adalah anggaran dengan penerimaan Negara lebih besar daripada pengeluaran. Kebijakan ini dijalankan bila keadaan ekonomi sedang dilanda inflasi (kenaikan harga secara terus menerus), sehingga anggaran harus menyesuaikan kenaikan harga barang atau jasa.
Mulai tahun 2000, format dan struktur dalam Anggaran Pendapatan dan Belanja Negara (APBN) menggunakan anggaran deficit, yang artinya jumlah pengeluaran lebih besar daripada penerimaannya dan dibiayai dengan sumber-sumber pembiayaan dari dalam dan luar negeri. Berkaitan hal tersebut, diusahakan untuk menghemat pengeluaran rutin, serta pengeluarannya ditujukan untuk pembangunan di bidang kegiatan yang produktif sehingga dapat meningkatkan pendapatan nasional.
10. Pengaruh Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD) terhadap perekonomian masyarakat, antara lain:
- Meningkatkan pertumbuhan ekonomi masyarakat, maksudnya dapat mengetahui besarnya GNP dari tahun ke tahun.
- Menciptakan kestabilan keuangan atau moneter Negara karena dapat mengatur jumlah uang yang beredar di masyarakat.
- Menimbulkan investasi masyarakat karena dapat mengembangkan industry dalam negeri.
- Memperlancar distribusi pendapatan, maksudnya dapat mengetahui sumber penerimaan dan penggunaan untuk belanja pegawai dan belanja barang, serta yang lainnya.
- Memperluas kesempatan kerja karena terdapat pembangunan proyek-proyek Negara dan investasi Negara.
B. Sumber Penerimaan Pemerintah Pusat dan Daerah
1. Sumber Pendapatan Negara
- Penerimaan Dalam Negeri
1) Penerimaan Perpajakan
a) Pajak dalam negeri terdiri dari pajak penghasilan (Pajak Penghasilan/ PPh, Minyak dan gas/ Migas, dan non migas), pajak pertambahan nilai, pajak bumi dan bangunan (PBB), BPHTB (Bea Perolehan Hak Tanah dan Bangunan), cukai, dan pajak lainnya.
b) Pajak perdangangan Internasional terdiri dari bea masuk dan pajak atau pungutan ekspor.
2) Penerimaan Negara Bukan Pajak (PNBP), penerimaan Sumber daya Alam terdiri dari penerimaan minyak dan gas (migas), non migas, bagian laba Badan Usaha Milik Negara (BUMN), surplus Bank Indonesia, PNBP lainnya.
(Gambar Gedung BUMN di Jakarta/Picture House Enterprises in Jakarta)
- Hibah, hibah adalah semua penerimaan Negara yang berasal dari sumbangan swasta, masyarakat, organisasi atau perusahaan dalam negeri maupun luar negeri. Hibah tidak perlu dikembalikan dan merupakan sumber pendapatan yang tidak pasti.
2. Sumber pendapatan daerah
- Pendapatan Asli Daerah
1) Pajak daerah (pajak kendaraan bermotor, pajak hiburan, pajak reklame, dan sebagainya).
(Mobil juga mendapat pajak kendaraan, mobil salah satu warga di desa Bangsalan, Kecamatan Sambit, Kota Ponorogo, Jawa Timur)
2) Retribusi daerah (parker, kebersihan, berjualan di pasar, dan sebagainya)
3) Hasil perusahaan milik daerah dan hasil pengelolaan kekayaan daerah yang dipisahkan.
4) Lain-lain pendapatan asli daerah yang sah.
- Dana perimbangan
1) Bagi hasil pajak (misalnya: Pajak Penghasilan/ PPh dan Pajak Bumi dan Bangunan/ PBB).
2) Bagi hasil bukan sumber daya alam.
3) Dana alokasi Khusus, meliputi di bidang pendidikan, kesehatan, infrastruktur, kelautan, dan perikanan.
4) Dana alokasi umum
- Penerimaan Pembiayaan
1) Sisa lebih penghitungan anggaran.
2) Penjualan asset daerah yang dipisahkan.
3) Penjualan investasi lainnya.
4) Pinjaman luar negeri.
5) Pinjaman dari pemerintah pusat.
6) Pinjaman daerah otonom lainnya.
7) Pinjaman dari Badan Usaha Milik Negara (BUMN) dan Badan Usaha Milik Daerah (BUMD).
8) Pinjaman bank atau lembaga pemerintah.
9) Pinjaman dalam negeri lainnya.
- Lain-lain penerimaan yang sah
1) Pendapatan Hibah
2) Dana darurat
3) Lain-lain pendapatan
C. Pengeluaran Pemerintah Pusat dan Pemerintah Daerah
1. Pengeluaran Negara
- Belanja Pemerintah Pusat, terdiri dari belanja pegawai, belanja barang, pembayaran bunga utang, belanja modal, belanja hibah, bantuan social, subsidi, dan sebagainya.
- Belanja Daerah
1) Dana perimbangan, dana perimbangan adalah semua pengeluaran Negara yang dialokasikan kepada daerah untuk membiayai kebutuhan daerah dalam rangka pelaksanaan desentralisasi, terdiri dari berikut:
a. Dana bagi hasil, yaitu bagian daerah atas penerimaan pajak dan bangunan, bea perolehan hak atas tanah dan bangunan, penerimaan sumber daya alam.
b. Dana alokasi Umum, yaitu semua pengeluaran Negara yang dialokasikan kepada daerah dengan tujuan pemerataan kemampuan antar daerah.
c. Dana alokasi Khusus, yaitu semua pengeluaran Negara yang dialokasikan kepada daerah untuk membantu membiayai kebutuhan khusus.
2) Dana Otonomi Khusus dan Penyesuaian, adalah dana yang dialokasikan untuk membiayai pelaksanaan otonomi khusus suatu daerah.
2. Pengeluaran Daerah,terdiri atas pengeluaran yang dilakukan oleh pemerintah provinsi dan pemerintah kabupaten. Terdiri dari sebagai berikut:
- Belanja terdiri dari sebagai beriktu:
1) Belanja operasi adalah pembelanjaan rutin yang dilakukan pada waktu tertentu. Terdiri dari belanja pegawai, belanja barang dan jasa, belanja pemeliharaan, belanja perjalanan dinas, subsidi, dan bantuan social.
2) Belanja modal terdiri dari belanja asset tetap dan belanja asset yang lainnya.
3) Belanja tidak terduga merupakan pengeluaran rutin yang tidak dapat diperkirakan sebelumnya.
- Bagi hasil pendapatan (bagi hasil pajak, retribusi, dan pendapatan lain-lain)
- Pengeluaran pembiayaan (pembiayaan pinjaman, belanja investasi permanen, dan pemberian pinjaman jangka panjang).
D. Pajak, instrument kebijakan fiscal adalah penerimaan dan pengeluaran pemerintah yang berhubungan erat dengan pajak.
1. Pengertian Pajak, pajak adalah iuran wajib kepada Negara berdasarkan undang-undang dengan tidak memberikan imbalan secara langsung kepada wajib pajak dan digunakan oleh Negara untuk membiayai kepentingan umum. Pajak memiliki unsure sebagai berikut:
a. Iuran dari rakyat untuk Negara. Jadi, yang berhak memungut pajak hanya Negara dan pajak yang dibayarkan kepada Negara harus berupa uang bukan barang.
b. Berdasarkan undang-undang.
c. Tanpa imbalan jasa secara langsung kepada masyarakat yang membayar pajak.
d. Pajak digunakan oleh Negara untuk membiayai pengeluaran Negara.
2. Fungsi Pajak
- Fungsi anggaran (Budgetair), untuk menjalankan tugas-tugas rutin Negara dan melaksanakan pembangunan, Negara membutuhkan biaya.
- Fungsi mengatur (Regulerend).
- Fungsi stabilitas (Stabilisator)
- Fungsi Pendapatan
3. Syarat Pemungut pajak
- Adil, dalam undang-undang berarti pajak dikenakan secara umum dan merata, serta disesuaikan dengan kemampuan masing-masing.
- Berdasarkan undang-undang, di Indonesia pajak diatur dalam Undang-undang Dasar 1945 (UUD 1945) pasal 23 A.
- Tidak mengganggu perekonomian, pemungut pajak jangan sampai merugikan kepentigan masyarakat dan menghambat laju pertumbuhan usaha masyarakat serta menimbulkan kelesuan ekonomi.
- Efisien
- Sederhana
4. Macam-macam Pajak
- Berdasarkan sistem pemungutan:
1) Pajak langsung
a) Pajak penghasilan (PPh),
b) Pajak kekayaan,
c) Pajak perseroan,
d) Pajak atas bunga, dan lain- lain.
2) Pajak tak langsung
a) Pajak penjualan
b) Pajak pertambahan nilai
c) Bea materai
d) Bea lelang
- Berdasarkan lembaga pemungutan:
1) Pajak pusat:
a) Pajak penghasilan (PPh),
b) Pajak kekayaan,
c) Pajak ekspor, dan lain-lain.
2) Pajak daerah:
a) Pajak kendaraan,
b) Pajak reklame,
c) Pajak radio, dan lain-lain.
- Berdasarkan sifatnya:
1) Pajak Subjektif, seperti: pajak penghasilan (PPh),
2) Pajak Objektif, seprti pajak pertambahan nilai dan pajak penjualan atas barang mewah.
5. Tarif Pajak
- Tarif pajak proporsional adalah tarif pemungutan pajak dengan menggunakan presentase (%) yang tetap berapa pun jumlah yang kena pajak. Makin besar jumlah kena pajak, semakin besar pula pajak yang dibebankan.
- Tarif pajak progresif adalah tariff pemungutan pajak dengan presentase (%) yang meningkat, semakin besar jumlah yang kena pajak, makin besar pula presentase (%) tariff pajaknya.
- Tarif pajak regresif adalah tariff pemungutan pajak demgam presentase (%) yang semakin kecil (menurun), semakin besar jumlah yang kena pajak semakin kecil presentase (%) tariff pajaknya.
- Tariff pajak tetap adalah tariff pemungutan pajak yang tidak berdasarkan presentase, tetapi berdasarkan nilai rupiah tertentu dan tidak berubah-rubah berapa pun jumlah kena pajak.
6. Sistem Perpajakan Indonesia
- Pajak Penghasilan (PPh)
1) Subjek Pajak, Subjek PPh adalah orang pribadi dan warisan yang terbagi, badan usaha, dan badan usaha tetap yang dibedakan menjadi subjek pajak dalam negeri dan subjek pajak luar negeri.
2) Objek Pajak, adalah objek PPh adalah penghasilan di mana setiap tambahan kemampuan ekonomis yang diterima atau diperoleh wajib pajak, baik yang berasal dari Indonesia maupun dari luar Indonesia yang dapat di pakai untuk konsumsi atau untuk menambah kekayaan wajib pajak yang bersangkutan, dengan nama dan dalam bentuk apapun. Contohnya penghasilan yang terkena Pajak Penghasilan (PPh), misalnya upah, gaji, honorarium, royaliti, penghargaan, laba usaha, bunga tabungan (deposito bank dan dividen pemegan saham), premi asuransi, serta hadiah dari undian.
3) Penghasilan Kena Pajak (PKP), dihitung sebesar penghasilan neto, sedangkan untuk wajib pajak orang pribadi dihitung sebesar penghasilan neto dikurangi dengan pajak tidak kena pajak (PTKP).
4) Penghasilan Tidak Kena Pajak (PTKP) (Undang-undang Pajak Penghasilan/ PPh Nomor 36 Tahun 2008),berdasarkan penghasilan netonya dikurangi dengan penghasilan tidak kena pajak yang jumlahnya sebagai berikut:
a. Rp 15,840,000.00 untuk diri wajib pajak pribadi.
b. Rp 1,320,000.00 tambahan untuk wajib pajak yang telah menikah.
c. Rp 15,840,000.00 tambahan untuk istri yang penghasilannya digabung dengan penghasilan suami.
d. Rp 1,320,000.00 tambahan untuk setiap anggota keluarga sedara dan semenda dalam garis keturunan lurus, serta anak angkat yang menjadi tanggungan sepenuhnya, paling banyak tiga orang.
5) Biaya Jabatan, biaya jabatan adalah biaya untuk mendapatkan, menagih, dan memelihara penghasilan untuk karyawan tetap mendapat kenaikan batas biaya jabatan yang dapat dikurangkan dari penghasilan bruto yaitu Rp 108,000.00 / bulan menjadi Rp 500,000.00 / bulan.
6) Tarif Pajak (Undang-undang Pajak Penghasilan/ PPh Nomor 36 Tahun 2008)
a) Wajib Pajak Badan Orang Pribadi dalam negeri
No. | Penghasilan Kena Pajak | Tarif |
1 | Sampai dengan Rp 50,000,000.00 | 5% |
2 | Di atas Rp 50,000,000.00 sampai dengan Rp 250,000,000.00 | 10% |
3 | Di atas Rp 250,000,000.00 sampai dengan Rp 500,000,000.00 | 25% |
4 | Di atas Rp 500,000,000.00 | 30% |
Contohnya:
Tuan Sukarno sudah menikah, mempunyai dua orang anak kandung. Beliau mempunyai penghasilan sebesar Rp 6,000,000.00 / bulan. Beliau harus membayar iuran pension Rp 200,000.00 / bulan. Hitunglah besarnya Pajak Penghasilan (PPh) Tuan Sukarno per bulan!
Pemecahan:
Penghasilan per bulan Rp 6,000,000.00
Biaya jabatan 5% x Rp 6,000,000.00 Rp 300,000.00
Iuran pensiun Rp 200,000.00 +
Rp 500,000.00 −
Penghasilan bersih per bulan Rp 5,500,000.00
Penghasilan bersih per tahun: 12 x Rp 5,500,000.00 =Rp 66,000,000.00
Penghasilan tidak Kena pajak (PTKP)
a. Wajib Pajak Rp 15,840,000.00
b. Istri tidak bekerja Rp 1,320,000.00
c. Anak (2) Rp 2,640,000.00 +
Rp 19,800,000.00 –
Penghasilan Kena Pajak Rp 46,200,000.00
Penghitungan pajak
5% x Rp 46,200,000.00 = Rp 2,310,000.00
Pajak penghasilan 1 tahun = Rp 2,310,000.00
Pajak penghasilan per bulan =Rp 2,310,000.00 : 12 = Rp 192,500.00
Jadi, pajak penghasilan Tuan Sukarno selama satu bulan adalah Rp 192,500.00
b) Wajib Pajak Badan Dalam Negeri dan Badan Usaha Tetap (BUT),berdasarsarkan pasal 17 Undang-undang Nomor 36 Tahun 2008, tariff pajak yang diterapkan atas penghasil Kena pajak Badan Dalam Negeri dan Bentuk Usaha Tetap (BUT) untuk menghitung pajak penghasilan (PPh) tahun 2009 adalah sebesar 28%, dan untuk tahun 2010 dan selanjutnya adalah sebesar 25%. Namun, harus diingat bahwa kita tidak boleh hanya membaca penghitungan tersebut dari pasal 17 saja, tetapi harus melihat pasal lainnya, yaitu pasal 31 E ayat (1) Undang-undang Nomor 36 Tahun 2008 sebagai berikut. Wajib pajak badan dalam negeri dengan peredaran bruto sampai dengan Rp 50,000,000,000.00 (lima puluh miliar rupiah) mendapat fasilitas berupa pengurangan tariff sebesar 50% (lima puluh persen) dari tariff sebagaimana dimaksud dalam pasal 17 ayat (1) huruf b dan ayat (2a) yang dikenakan atas Penghasilan Kena pajak dari bagian peredaran bruto sampai dengan Rp 4,800,000.000.00 (Empat miliar delapan ratus juta rupiah). Apabila pasal 17 dan pasal 31 E tersebut dipadukan, maka perhitungan pajak penghasilan Wajib Pajak dalam Negeri dan bentuk usaha tetap tahun 2010 adalah:
Level Peredaran Bruto (PB). | Penghasilan Kena Pajak (PhKP). | Penghitungan. |
Sampai dengan Rp 4,800,000,000.00 | Seluruh PhKP= mendapat fasilitas (PhKPF nya) | PhKP X 50% X 25% |
Di atas Rp 4,800,000,000.00 sampai dengan Rp 50,000,000,000.00 | PhKPFas= Rp 4,800,0000,000.00 / Peredaran Bruto (PB) X PhKP | PhKPFas X 50% X 25% ditambah PhKP non-fas X 25% |
Di atas Rp 50,000,000,000.00 | Seluruh PhKP= PhKP noon-Fas | PhKP X 25% |
Contoh 1:
Peredaran Bruto PT Berux dalam tahun pajak 2010 sebesar Rp 4,500,000,000.00 (empat miliar lima ratus juta rupiah) dengan Penghasilan Kena pajak sebesar Rp 500,000,000.00 (lima ratus juta rupiah).
Penghitungan pajak yang terutang:
Seluruh Penghasilaan Kena Pajak yang diperoleh dari peredaran bruto tersebut dikenal tariff seebesar 50% (lima puluh persen) dari tariff pajak Penghasilan badan yang berlaku karena jumlah peredaran bruto PT Berux tidak melebihi Rp 4,800,000,000.00 (empat miliar delapan ratus juta rupiah). Pajak penghasilan yang terutang: (50% X 25%) X Rp 500,000,000.00 =Rp 62,500.00.
Contoh 2:
Peredaran bruto PT Putuwarok dalam tahun pajak 2010 sebesar Rp 30,000,000,000.00 (tiga puluh miliar rupiah) dengan Penghasilan Kena Pajak sebesar Rp 3,000,000,000.00 (tiga miliar rupiah).
Penghitungan Pajak yang terutang:
1. Jumlah Penghasil Kena Pajak dari bagian peredaran bruto yang memperoleh fasilitas: (Rp 4,800,000,000.00 X Rp 30,000,000,000.00) X Rp 3,000,000,000.00 = Rp 480,000,000.00.
2. Jumlah Penghasilan Kena Pajak dari bagian peredaran bruto yang tidak memperoleh fasilitas: Rp 3,000,000,000.00 – Rp 480,000,000.00 = Rp 2,520,000,000.00.
Pajak Penghasilan yang terutang:
- (50% X 25%) X Rp 480,000,000.00 = Rp 60,000,000.00
- 25% X Rp 2,520,000.00 = Rp630,000,000.00 +
Jumlah Pajak Penghasilan yang terutang Rp690,000,000.00
Contoh 3:
Peredaran bruto PT Jarantek dalam tahun pajak 2010 sebesar Rp 55,000,000,000.00 (lima puluh lima miliar rupiah) dengan Penghasil Kena Pajak sebesar Rp 3,000,000,000.00 (tiga miliar rupiah).
Penghitungan pajak yang terutang:
Seluruh pajak penghasilan kena pajak yang diperoleh dari peredaran bruto tersebut tidak mendapatkan pengurangan sebesar 50 % karena jumlah peredaran bruto PT Jarantek melebihi Rp 50,000,000,000.00 (lima puluh miliar rupiah).
Pajak penghasilan yang terutang: 25% X Rp 3,000,000,000.00 =Rp 750,000,000.00.
b. Pajak Bumi dan Bangunan (PBB), dikenakan kepada seseorang atau badan hukum yang memiliki, menguasai, atau memperoleh manfaat bangunan dan atau mempunyai hak atau manfaat atas permukaan bumi. Di Indonesia pajak bumi dan bangunan diatur dalam Undang-undang Nomor 12 Tahun 1994. Unsure terpenting dalam PBB, sebagai berikut:
1) Objek PBB, pertama, yang menjadi objek adalah bumi dan atau bangunan; Kedua, yang dimaksud dengan klasifikasi bumi dan bangunan adalah pengelompokan bumi dan bangunan menurut nilai jualnya yang digunakan sebagai pedoman serta untuk memudahkan penghitungan pajak yang terutang.
2) Pengecualian Objek Pajak, objek pajak yang tidak dikenakan pajak bumi dan bangunan adalah objek pajak yang digunakan untuk melayani kepentingan umum dan tidak untuk mencari keuntungan, digunakan untuk kuburan, peninggalan purbakala atau sejenis dengan itu, merupakan hutan lindung, digunakan oleh perwakilan diplomatic, konsulat berdasarkan asas perlakuan timbal balik, dan digunakan oleh badan atau perwakilan organisasi internasional yang ditentukan oleh menteri keuangan.
3) Subjek PBB, subjek PBB adalah orang atau badan yang secara nyata mempunyai suatu hak atas bumi, dan atau memperoleh manfaat atas bumi, dan atau memiliki, menguasai, dan atau memperoleh manfaat atas bangunan.
4) Nilai Jual Objek Pajak (NJOP), adalah rata-rata yang diperoleh dari transaksi jual beli yang terjadi secara wajar, dan apabila tidak terdapat transaksi jual beli, NJOP ditentukan melalui perbandingan harga dengan ojek lain yang sejenis atau nilai perolehan baru atau NJOP pengganti.
5) Tarif PBB, berdasarkan Undang-undang Nomor 28 Tahun 2009 tentang pajak daerah dan retribusi daerah tariff Pajak Bumi dan Bangunan (PBB) adalah sebagai berikut:
a. Besarnya nilai jual objek pajak tidak kena pajak ditetapkan untuk masing-masing kabupaten atau kota paling rendha Rp 10,000,000.00 per objek pajak.
b. Tarrif PBB paling tinggi 0,3 % terhadap nilai jual objek pajak.
c. Dasar penghitungan pajak adalah serendah-rendahnya 20% dan setinggi-tingginya 100% dari NJOP dihilangkan dari penghitungan.
Contoh Soal Pajak Bumi dan Bangunan (PBB):
Bapak Karwo mempunyai objek pajak berupa:
1) Tanah seluas 800 m2dengan nilai jual Rp 300,000.00 / m2.
2) Bangunan (rumah dan garansi) seluasnya 400 m2 dengan nilai jual Rp 350,000.00 / m2.
3) Pagar mewah sepanjang 120 m dan tinggi 1, 2 m dengan harga Rp 175,000.00 /m2.
4) Taman mewah seluas 200 m2dengan nilai jual Rp 50,000/ m2.
Tarif Pajak Bumi dan Bangunan (PBB) Sebesar 0.2%.
Hitunglah pajang terutang Bapak Karwo!
Pemecahan:
Nilai jual=
(tanah 800 m2 X Rp 300,000.00) =Rp 240,000,000.00
(rumah daan garasi 400 m2 X Rp 350,000.00) =Rp 140,000,000.00
(pagar mewah{120 m X 1.5 m} X Rp 175,000.00) =Rp 31,500,000.00
(taman mewah 200 m2 X Rp 50,000.00) =Rp 10,000,000.00 +
Nilai jual objek pajak (NJOP) Rp 421,500,000.00
NJOPTKP Rp 10,000,000.00 –
NJOPKP Rp 411,500,000.00
Perserikatan Bumi dan Bangunan (PBB) yang terutang 0.2% X Rp 411,500,000.00 = Rp 832,000.00.
IN ENGLISH (with google translate Indonesian-english)
The Government Finance Indonesia
(Source:Puspitawati, Endang. Ekonomi untuk Kelas XI IPS. Klaten: Viva Pakarindo.)
A. State Budget (Budget) and Budget Revenue and Expenditure (Budget)
1. Understanding the State Budget (Budget) and Budget Revenue and Expenditure (Budget), Budget Revenue and Expenditure (Budget) is an annual financial plan approved by the State House of Representatives (DPR). Setiapt years of government (president of finance ministers assisted) preparing the Draft State Budget (Draft). President proposed Draft State Budget (Draft) to the House of Representatives (DPR) if approved by the House of Representatives (DPR), the Draft State Budget (Draft) was passed into the State Budget (Budget).According to Law No. 17 of 2003 on State Finance, Budget Revenue and Expenditure (Budget) is a form of financial management which is determined annually by local regulations. Budget Revenue and Expenditure (budget) consists of budget revenues, expenditures, and financing. Budget Revenue and Expenditure (Budget) is a detailed list of income and expenditure areas within a year that has passed the House of Representatives (DPRD).
2. Functions of the State Budget (Budget) and Budget Revenue and Expenditure (Budget), as follows:
a. Authorization function, it implies that the State and regional basis to implement the revenue and expenditure for that year.
b. Planning function, meant that state and local budgets as a guide for management and planning of activities during the year.
c. Control function, meant that state and local budgets to be guidelines to assess whether the implementation activities of the State government in accordance with the provisions set forth.
d. Function Allocation, Budget Revenue and Expenditure (Budget) function to allocate the factors of production are available in the community, so that community needs public goods or common needs will be met. Without the initiative of the government, the public is unlikely to meet their needs for the implementation of security, justice, education, roads, bridges, parks, places of worship, and other means.
e. The distribution function, meaning that the State Budget (Budget) function for a fair distribution of national income or the distribution of funds to various sectors.For example: the government as tax collector of the people to be distributed to the public through the provision of employee benefits, pension benefits, employee salary increases, and so forth.
f. The stability function, budget and Expenditure (Budget) and Budget Revenue and Expenditure (Budget) to be a tool to maintain and seek balance economic fundamentals. First, the event of inflation, to suppress it is to reduce the budget of State Revenue and Expenditure (Budget), so the price level can be decreased and can create a budget surplus (excess), secondly, if there is deflation, then the government can increase spending, if necessary by preparing the budget deficit where expenses outweigh revenues; Third, when the state of the economy under normal circumstances, the budget drawn up in order to enhance economic growth, namely by using a balanced budget.
Budget Revenue and Expenditure (Budget), has the following functions:
a. Fiscal policy tool, meaning that the State Revenues and Expenditures (budget) is used as a tool to stabilize the economy and encourage economic growth, as well as to determine the direction of government fiscal policy to allow for predictions and estimations (strategy) of the economy.
b. Coordination and communication tool into a tool of coordination between divisions within the government because the budget process involves a unique work of each government.
c. Performance assessment tool of the executive as the budget holder by giving legislative authority, executive performance in achieving the target value based on the budget and budget efficiency.
d. Motivational tool to work effectively and efficiently in achieving the targets and objectives set orgainasi, budget targets should not be too high so that it can be met and not too low so it is too easy to achieve.
e. Political tool to be a political document as a commitment of executive and legislative agreements on the use of public funds.
f. Tool to create good public spaces of society, people took part in Social Institutions (NGOs), universities, and various other civic organizations that allow it to be involved in the budgeting process.
3. Purpose of the State Budget (Budget) Budget Revenue and Expenditure (Budget), the purpose of drafting the State Budget (Budget) is as a guide to set revenue and spending the State in the implementation of production, expansion of employment opportunities, economic growth, and increase the prosperity of society. For the region, the Regional Budget (budget) are intended to regulate the receipts and expenditures in order to achieve the targets set for economic growth and increasing prosperity of the people in the area.
4. Principle Drafting Budget Revenue and Expenditure (Budget)
a. Based on the Aspects of Income
1) Intensification of budget revenue in the amount and speed of the deposit.
2) Intensification of collectors and collection of receivables State
3) The prosecution of compensation for losses suffered by the State and the prosecution of a fine.
b. Based on the Aspects of Expenditure
1) Save money, efficiency, and according to need.
2) Directional, controlled, according to the plan or program activities.
3) much as possible using domestically produced having regard to ability or national potential.
5. The principle of the preparation of the State Budget (Budget)
a. Independence, means increasing domestic revenue sources.
b. Savings or increased efficiency and productivity.
c. Sharpening of development priorities.d. Focuses on the principles and laws of the State.
6. Legal Basis Principle of drafting the State Budget (Budget) The principle of the preparation of the Budget Revenue and Expenditure (Budget),
a. Constitution of 1945 (UUD 1945) Article 23 paragraph 1, of the principle of the preparation of the State Budget (Budget) is set each year.
b. Law Number 22 Year 1999 regarding Regional Government (Chapter VIII, Articles 78 to 86).
c. Law No. 25 of 1999 on Financial Balance between Central and Local Government.d. Regulation No. 105 of 2000 on Management and Financial Accountability.
7. Way Budgetary Revenues and Expenditures, the process of preparing the State Budget (Budget) of the Republic of Indonesia, each year beginning with the President's speech at the session of the House of Representatives (DPR) in order to convey the Financial Memorandum and the Draft State Budget (Draft) the coming budget year. This design is used by the House of Representatives (DPR) as a guide in determining the State Budget (Budget) next financial year which shall be stipulated in the Constitution of 1945 (1945) Article 23, paragraph 1.Stages in the preparation of the State Budget (Budget) is divided into five stages:
a. Phase I: Planning and Budgeting.
b. Phase II: Ratification of the budget.
c. Phase III: Implementation of the budget
d. Phase IV: Control or supervision
e. Phase V: Accountability budget.
Of the five phase, phase I and II, which plays a role is pemeritah and stage II and V which plays a role is the House of Representatives and stage IV plays are CPC (Financial Supervisory Agency). State Budget (Budget) in Indonesia during the fiscal year begins April 1 and ending March 31 next year. However, starting in 2000, during the fiscal year beginning January 1 and ending December 31 of that same year. The system is called the system of the calendar year.
8. Principles of Fiscal Policy (Budget Policy)
a. Direction of fiscal policy in the State Budget (Budget)
1) fiscal policy in the State Budget (Budget) can be directed to finance expenditures in furtherance of the State as an effective, yet efficient and free of waste and corruption.
2) fiscal policy can be directed to participate in maintaining and strengthening the stability of the economy and act as a spur to economic growth.
3) fiscal policy can be directed to address the underlying issues that become a priority.
4) fiskall policy geared to support the sustainability of the consolidation process of decentralization (central and local balance relations) within the framework of the implementation of fiscal decentralization with the aim, among others, to reduce the fiscal gap between center and regions, as well as between regions, and reduce the gap in public.
b. Strategy of fiscal policy in the State Budget (Budget)
1) Improving fiscal consolidation to maintain fiscal sustainability (link budget).
2) Promote the reduction of debt burden, an efficient financing, capital markets and maintain credibility.
3) Reduce the budget deficit to GDP.
4) Increase state revenue derived from taxes and non-tax state revenue (non-tax revenues).
5) Controlling and improving the efficiency of state spending.
6) Provide stimulus to support quality economic growth.
7) Continue the reform of tax administration, customs and excise.
8) Sharpen the priority allocation of central government budget.
9) Allocate budget allocation to the area in accordance with existing regulations.
10) Optimizing the policy of financing the budget deficit at a cost and low risk levels.
9. Types of Budget Policy, Budget Revenue and Expenditure (Budget) made the government each year can be used to determine budget policy (fiscal) are adapted to the conditions of a country's economy. Budget policy include the following:
a. Balanced budget, the budget is prepared with total income equal to or balanced with total expenditure. The goal is to maintain economic stability and prevent the deficit.
b. Dynamic budget, the budget is always higher than the previous year's budget.In addition, attempted to increase revenue and savings in expenditure, thus increasing the savings the government or the State for the prosperity of society.
c. Budget deficit, the state budget with expenditures greater than revenues of the State. The bottom line routine acceptance and development revenues are insufficient to finance all government expenditures. In other words, deficit of the State Budget (Budget) occurs when the government must borrow from the central bank or having to print new money to finance its construction.
d. Budget surplus, a budget with State revenues greater than expenditures. This policy is executed when the economy was hit by inflation (rising prices continuously), so that the budget had to adjust prices of goods or services.Beginning in 2000, the format and structure of the State Budget (Budget) to use the budget deficit, which means the amount of expenditures greater than revenues and financed with funding sources from within and abroad. This regard, efforts are made to save on regular expenses, and expenditures devoted to development in areas of productive activities so as to increase national income.
10. Influence the State Budget (Budget) and Budget Revenue and Expenditure (Budget) to the economy of the community, among others:
a. Enhance the community's economic growth, that can know the size of GNP from year to year.
b. Create financial or monetary stability because the State can regulate the amount of money circulating in the community.
c. Rise in public investment as it can develop the domestic industry.
d. Improve the distribution of income, that can find and use the revenue sources and expenditures for personnel expenditure items, as well as others.
e. Expanding employment opportunities as there are development projects of State and State investment.
B. Source of Central and Local Government Revenue
1. Source of Revenue
a. Acceptance of the Interior
1) Tax Revenue
a) domestic tax consists of income tax (Income Tax / Income Tax, Oil and gas / oil and gas, and non-oil), value added tax, land and building tax (PBB), BPHTB (Bea Land and Building Acquisition Rights), excise, and other taxes.
b) Tax International perdangangan consist of customs duties and export taxes or levies.
2) Non Tax Revenue (non-tax revenues), receipt of Natural Resources consists of oil and gas (oil), non-oil, the profit of the State Owned Enterprises (SOEs), Bank Indonesia surplus, other non-tax revenues.b. Grant, the grant is that all state revenue derived from private donations, community, organization or company in the country and abroad. Grants do not need to be returned and an uncertain source of income.
(Picture House Enterprises in Jakarta)
2. Sources of local revenue
a. Revenue
1) local taxes (motor vehicle tax, entertainment tax, advertisement tax, etc.).
(The car also received vehicle tax, one of cars in the village Bangsalan, Sambit District, City of Ponorogo, East Java)
2) The levy areas (parking, cleanliness, trading at the market, and so on)
3) The company's wealth management area and the demarcated area.
4) Other revenue is legitimate.
b. Fund balance
1) tax revenue (for example: Income Tax / Income Tax and Tax on Land and Building / United Nations).
2) Divide the result not of natural resources.
3) Special allocation of funds, including in education, health, infrastructure, marine, and fisheries.
4) the general allocation fund
c. Acceptance of Funding
1) remaining over budget calculation.
2) Sales of assets are separated region.
3) Sales of other investments.
4) Foreign loans.
5) Borrowing from the central government.
6) Loans other autonomous regions.
7) Loan of State Owned Enterprises (SOEs) and local owned enterprises (enterprises).
8) bank loans or government agencies.
9) and other domestic loans.
d. Other receipts are valid
1) Revenue Grant
2) Emergency Fund
3) Other income
C. Central Government expenditure and Government
1. State Spending
a. Central Government Expenditures, comprised of personnel expenditure, spending on goods, debt interest payments, capital expenditures, grant expenditures, social assistance, subsidies, and so forth.
b. Shopping Areas
1) Fund balance, the balance of funds are all state expenditures allocated to the regions to finance the implementation of decentralization in the region, consists of the following:a. Revenue-sharing, which is part of the area and property tax receipts, customs acquisition of land and buildings, natural resource revenues.b. Allocation of funds, which closes all State expenditure allocated to the regions with the aim of inter-regional equalization capability.c. Special allocation of funds, ie all state expenditures allocated to the regions to help finance special needs.
2) Special Autonomy and Adjustment Fund, the funds allocated to finance the implementation of a regional autonomy.
2. Regional spending consists of spending by provincial and district governments.Consists of the following:
a. Shopping consists of a that is:
1) Expenditures of routine operations are performed at specific times. Consist of personnel expenses, expenditures for goods and services, maintaining shopping, shopping trips, subsidies, and social assistance.
2) Capital expenditures consist of spending on fixed assets and other assets expenditures.3) Expenditure is not unexpected expenditures that can not be predicted in advance.
b. Revenue-sharing (sharing of taxes, levies and other income)
c. Expenditure financing (loan financing, permanent investment spending, and long-term lending).
D. Taxation, fiscal policy instrument is the government's revenues and expenditures are closely related to taxes.
1. Definition of Tax, the tax is a compulsory contribution to the State under the law by not providing direct benefits to the taxpayer and used by the State to finance the public interest. Tax has the following elements:
a. Contributions from the people for the State. Thus, the State is only entitled to collect taxes and taxes paid to the State must be in cash rather than goods.
b. Under the legislation.
c. Without the fee directly to the people who pay taxes.
d. Taxes used to finance expenditures by the State of the State.
2. Tax Function
a. Budget function (Budgetair), to perform routine tasks and carry out the construction of the State, the State requires a fee.
b. Function set (Regulerend).
c. Function of stability (stabilizer)d. Revenue Functions
3. Terms of the tax collector
a. Fair, in the statute means the tax imposed in general and evenly, and tailored to the capabilities of each.
b. Under the legislation, in Indonesia the tax provided for in the Constitution of 1945 (UUD 1945) Article 23 A.
c. Not disrupt the economy, tax collector kepentigan not harm the public and inhibit the rate of growth of the business community as well as the cause of economic malaise.
d. Efficiente. Simple
4. Types of Tax
a. Based on the voting system:
1) Direct taxes
a) Income tax (VAT),
b) Property taxes,
c) Tax liability,
d) Tax on interest, and others.
2) indirect taxes
a) Sales taxb) Value added tax
c) stamp duty
d) Customs auctions
b. Based on the collection agency:
1) Tax center:
a) Income tax (VAT),
b) Property taxes,
c) export taxes, and others.
2) Tax areas:
a) vehicle tax,
b) Tax billboards,
c) Tax radio, and others.
c. By its nature:
1) Subjective taxes, such as: income tax (VAT),
2) Objective Tax, bleak value added tax and sales tax on luxury goods.
5. Tax Rates
a. Proportional tax rate is the tax rate by using a percentage (%) is fixed regardless of the taxable amount. The greater the amount of taxable income, the greater the tax imposed.b. The tax rate is progressive tax rates with the percentage (%) increased, the greater the amount of taxable income, the greater the percentage (%) tax rates.c. The tax rate is regressive taxation tariff demgam percentage (%) is smaller (decreases), the greater the amount of taxable income the smaller the percentage (%) tax rates.d. Fixed tax rate is the tax rates that are not based on percentages, but based on the specific value of the rupiah and no change of any quantity of taxable income.
6. Indonesia Tax System
a. Income Tax (VAT)
1) The subject of taxes, income tax subject is an individual and a shared heritage, entities, and the permanent establishment is divided into the subject of domestic taxes and foreign tax subject.
2) taxable income, the income tax revenue is the object where any increase in economic capability received or accrued by the taxpayer, whether originating from Indonesia and outside Indonesia that can be used for consumption or to increase the wealth of the taxpayer is concerned, the name and in any form.Examples of income are affected by the Income Tax (VAT), such as wages, salaries, honoraria, royaliti, awards, operating income, interest on savings (bank deposits and dividends pemegan shares), insurance premiums, as well as gifts from the lottery.
3) Taxable income (PKP), computed at the net income, while for an individual taxpayer's net income is calculated by deducting the taxes are not taxable (taxable income).
4) personal exemption (taxable income) (Income Tax Act / Income Tax No. 36 of 2008), based on the income exemption is reduced by the taxable income amount as follows:
a. Rp 15,840,000.00 for personal taxpayers themselves.
b. Additional Rp 1,320,000.00 to taxpayers who are married.
c. Rp 15,840,000.00 additional income for the wife merged with husband's income.
d. Rp1,320,000.00 for each additional family member related by marriage sedara and in a straight line of descent, as well as adopted children wholly dependent, at most three people.
5) Cost Position, position cost is the cost to obtain, collect and secure income for the employee still get a rise in the cost limit positions that can be deducted from the gross income of Rp 108,000.00 / month to $ 500,000.00 / month.
6) Tax Rate (Income Tax Act / Income Tax No. 36 of 2008)
a) Personal Tax Agency in the country
For example:
Mr. Sukarno's married, has two biological children. She has an income of Rp 6,000,000.00 / month. He must pay a pension contribution of Rp 200,000.00 / month. Calculate the amount of income tax (VAT) Mr. Sukarno per month!
Solution:
Income per month of Rp 6,000,000.00
The cost of term of 5% x Rp 6,000,000.00 =Rp 300,000.00
pension contributions =Rp 200,000.00
Rp 500,000.00 -
Net income per month of Rp 5,500,000.00
Net income per year: 12 x Rp 5,500,000.00 = Rp 66,000,000.00
Income not taxable income (taxable income)
a. Taxpayers Rp 15,840,000.00
b. Wife not working Rp 1,320,000.00
c. Child (2) Rp 2,640,000.00 +
Rp19,800,000.00 -
Taxable income of Rp 46,200,000.00
Calculation of tax5% x Rp 46,200,000.00 = Rp 2,310,000.00
1-year income tax = Rp 2,310,000.00
Income tax per month = Rp 2,310,000.00: 12 = Rp 192,500.00
So, Mr. Sukarno's income tax for one month is Rp 192,500.00
b) Tax Agency and the Agency Domestic Permanent Establishment (BUT), based article 17 of Law No. 36 of 2008, tax rates are subject to taxes imposed on producers and the Board of Interior Permanent Establishment (BUT) to calculate the income tax (PPh ) in 2009 was 28%, and for the year 2010 and beyond is 25%. However, it must be remembered that we should not only read the calculation of section 17 alone, but must look at other articles, namely Article 31 E Paragraph (1) of Act No. 36 of 2008 as follows. Domestic corporate taxpayers with gross income of up to Rp 50,000,000,000.00 (fifty billion rupiah) got the facilities in the form of tariff reduction by 50% (fifty percent) of the tariff referred to in Article 17 paragraph (1) letter b and paragraph (2a) which Taxable income tax levied on the gross income of up to Rp 4,800,000.000.00 (four billion eight hundred million rupiahs). If Article 17 and Article 31 E are combined, then the calculation of income tax in the State Taxpayers and permanent establishments in 2010 were:
Example 1:
Gross PT Berux circulation in fiscal year 2010 amounted to Rp 4,500,000,000.00 (four billion five hundred million rupiah) with taxable income of Rp 500,000,000.00 (five hundred million rupiah).
Calculation of tax payable:
income entire taxable gross income derived from the known tariff seebesar 50% (fifty percent) of the Income tax rates applicable for the loss of gross income does not exceed the PT Berux Rp 4,800,000,000.00 (four billion eight hundred million rupiahs). Income tax payable: (50% X 25%) X Rp 500,000,000.00= Rp 62,500.00.
Example 2:
PT Putuwarok gross turnover in the fiscal year 2010 amounted to Rp 30,000,000,000.00 (thirty billion dollars) with a taxable income of Rp 3,000,000,000.00 (three billion dollars).
Calculation of tax payable:
1. Producing Taxable amount of the gross turnover of the facility: (Rp 4,800,000,000.00 X Rp 30,000,000,000.00) X Rp 3,000,000,000.00 = Rp 480,000,000.00.
2. Taxable Income from gross income that is not part of facility: Rp 3,000,000,000.00 - Rp 480,000,000.00 = Rp 2,520,000,000.00 .Income tax payable:
(50% X 25%) X Rp 60,000,000.00 = Rp 480,000,000.00
25% x Rp 2,520,000.00 = Rp630, 000,000.00 +
The amount of income tax payable Rp690, 000,000.00
Example 3:
PT Jarantek gross turnover in the fiscal year 2010 amounted to Rp 55,000,000,000.00 (fifty five billion rupiah) to Rp Producing Taxable 3,000,000,000.00 (three billion dollars).
Calculation of tax payable:
The entire tax taxable income derived from gross income does not get a reduction of 50% due to the amount of gross income exceeds Rp PT Jarantek Rp 50,000,000,000.00 (fifty billion rupiah).
Income tax payable: 25% X Rp 3,000,000,000.00 = Rp 750,000,000.00.
b. Land and Building Tax (PBB), apply to a person or legal entity that owns, controls, or to benefit the building and or have the rights or benefits on the earth's surface. In Indonesia property tax provided for in Act No. 12 of 1994. The most important element in the PBB, as follows:
1) Objects Land and Building Tax , first, that the object is land and or building; Second, is the classification of land and building is a grouping of land and buildings according to the resale value is used as a guide and to facilitate the calculation of tax payable.
2) Exclusion tax object, the object is not subject to tax property tax is the tax object is used to serve the public interest and not for profit, used for tombs, ancient relics or similar to it, is a protected forest, used by the diplomatic representatives,consulate based on the principle of reciprocal treatment, and is used by agencies or representatives of international organizations that are determined by the finance minister.
3) The subject of the Land and Building Tax the Land and Building Tax is the subject or body of people who actually have a right to the earth, and or to benefit the earth, and or owns, controls, or to benefit the building.
4) Tax Object Sale Value (NJOP), is an average derived from transactions that occur naturally, and if there are no transactions, NJOP is determined by comparing prices with other similar motorcycle or the acquisition of new or replacement NJOP .
5) Rates United Nations, based on Law No. 28 of 2009 on regional taxes and levies tariffs Land and Building Tax (PBB) is as follows:
a. The amount of the tax sale is not taxable objects specified for each district or city most low Rp 10,000,000.00 per object taxes.
b. Land and Building Tax Tarrif highest 0.3% of the tax object sale value.
c. Basis for calculating taxes is as low as 20% and a maximum of 100% of NJOP omitted from the calculation.
Example Problem Land and Building Tax (PBB):
Mr. Karwo object has a tax form:
1) The land area of 800 m2 with a sale value of Rp 300,000.00 / m2.
2) Building (home warranty) broadest 400 m2 with a sale value of Rp 350,000.00 /m2.
3) Fences along the luxurious height of 120 m and 1, 2 m at a price of Rp 175,000.00 / m2.
4) Garden of 200 m2 luxury with the sale value of Rp 50,000 / m2.
Land and Building Tax (PBB) As much as 0.2%.Calculate the shelf owed Mr. Karwo!
Solution:
Selling value =(800 m2 land X Rp 300,000.00) = Rp 240,000,000.00
(400 m2 house and garage X Rp 350,000.00) = Rp 140,000,000.00
(Fancy fence {120} m X 1.5 m X Rp 175,000.00) = Rp 31,500,000.00
(Luxury garden 200 m2 X USD 50,000.00) = Rp 10,000,000.00 +
Selling value of the tax object (NJOP) Rp 421,500,000.00
NJOPTKP Rp 10,000,000.00 -NJOPKP Rp 411,500,000.00
Land and Building Tax(PBB), which are owed 0.2% X = Rp 832,000.00 Rp 411,500,000.00.
(Source:Puspitawati, Endang. Ekonomi untuk Kelas XI IPS. Klaten: Viva Pakarindo.)
A. State Budget (Budget) and Budget Revenue and Expenditure (Budget)
1. Understanding the State Budget (Budget) and Budget Revenue and Expenditure (Budget), Budget Revenue and Expenditure (Budget) is an annual financial plan approved by the State House of Representatives (DPR). Setiapt years of government (president of finance ministers assisted) preparing the Draft State Budget (Draft). President proposed Draft State Budget (Draft) to the House of Representatives (DPR) if approved by the House of Representatives (DPR), the Draft State Budget (Draft) was passed into the State Budget (Budget).According to Law No. 17 of 2003 on State Finance, Budget Revenue and Expenditure (Budget) is a form of financial management which is determined annually by local regulations. Budget Revenue and Expenditure (budget) consists of budget revenues, expenditures, and financing. Budget Revenue and Expenditure (Budget) is a detailed list of income and expenditure areas within a year that has passed the House of Representatives (DPRD).
2. Functions of the State Budget (Budget) and Budget Revenue and Expenditure (Budget), as follows:
a. Authorization function, it implies that the State and regional basis to implement the revenue and expenditure for that year.
b. Planning function, meant that state and local budgets as a guide for management and planning of activities during the year.
c. Control function, meant that state and local budgets to be guidelines to assess whether the implementation activities of the State government in accordance with the provisions set forth.
d. Function Allocation, Budget Revenue and Expenditure (Budget) function to allocate the factors of production are available in the community, so that community needs public goods or common needs will be met. Without the initiative of the government, the public is unlikely to meet their needs for the implementation of security, justice, education, roads, bridges, parks, places of worship, and other means.
e. The distribution function, meaning that the State Budget (Budget) function for a fair distribution of national income or the distribution of funds to various sectors.For example: the government as tax collector of the people to be distributed to the public through the provision of employee benefits, pension benefits, employee salary increases, and so forth.
f. The stability function, budget and Expenditure (Budget) and Budget Revenue and Expenditure (Budget) to be a tool to maintain and seek balance economic fundamentals. First, the event of inflation, to suppress it is to reduce the budget of State Revenue and Expenditure (Budget), so the price level can be decreased and can create a budget surplus (excess), secondly, if there is deflation, then the government can increase spending, if necessary by preparing the budget deficit where expenses outweigh revenues; Third, when the state of the economy under normal circumstances, the budget drawn up in order to enhance economic growth, namely by using a balanced budget.
Budget Revenue and Expenditure (Budget), has the following functions:
a. Fiscal policy tool, meaning that the State Revenues and Expenditures (budget) is used as a tool to stabilize the economy and encourage economic growth, as well as to determine the direction of government fiscal policy to allow for predictions and estimations (strategy) of the economy.
b. Coordination and communication tool into a tool of coordination between divisions within the government because the budget process involves a unique work of each government.
c. Performance assessment tool of the executive as the budget holder by giving legislative authority, executive performance in achieving the target value based on the budget and budget efficiency.
d. Motivational tool to work effectively and efficiently in achieving the targets and objectives set orgainasi, budget targets should not be too high so that it can be met and not too low so it is too easy to achieve.
e. Political tool to be a political document as a commitment of executive and legislative agreements on the use of public funds.
f. Tool to create good public spaces of society, people took part in Social Institutions (NGOs), universities, and various other civic organizations that allow it to be involved in the budgeting process.
3. Purpose of the State Budget (Budget) Budget Revenue and Expenditure (Budget), the purpose of drafting the State Budget (Budget) is as a guide to set revenue and spending the State in the implementation of production, expansion of employment opportunities, economic growth, and increase the prosperity of society. For the region, the Regional Budget (budget) are intended to regulate the receipts and expenditures in order to achieve the targets set for economic growth and increasing prosperity of the people in the area.
4. Principle Drafting Budget Revenue and Expenditure (Budget)
a. Based on the Aspects of Income
1) Intensification of budget revenue in the amount and speed of the deposit.
2) Intensification of collectors and collection of receivables State
3) The prosecution of compensation for losses suffered by the State and the prosecution of a fine.
b. Based on the Aspects of Expenditure
1) Save money, efficiency, and according to need.
2) Directional, controlled, according to the plan or program activities.
3) much as possible using domestically produced having regard to ability or national potential.
5. The principle of the preparation of the State Budget (Budget)
a. Independence, means increasing domestic revenue sources.
b. Savings or increased efficiency and productivity.
c. Sharpening of development priorities.d. Focuses on the principles and laws of the State.
6. Legal Basis Principle of drafting the State Budget (Budget) The principle of the preparation of the Budget Revenue and Expenditure (Budget),
a. Constitution of 1945 (UUD 1945) Article 23 paragraph 1, of the principle of the preparation of the State Budget (Budget) is set each year.
b. Law Number 22 Year 1999 regarding Regional Government (Chapter VIII, Articles 78 to 86).
c. Law No. 25 of 1999 on Financial Balance between Central and Local Government.d. Regulation No. 105 of 2000 on Management and Financial Accountability.
7. Way Budgetary Revenues and Expenditures, the process of preparing the State Budget (Budget) of the Republic of Indonesia, each year beginning with the President's speech at the session of the House of Representatives (DPR) in order to convey the Financial Memorandum and the Draft State Budget (Draft) the coming budget year. This design is used by the House of Representatives (DPR) as a guide in determining the State Budget (Budget) next financial year which shall be stipulated in the Constitution of 1945 (1945) Article 23, paragraph 1.Stages in the preparation of the State Budget (Budget) is divided into five stages:
a. Phase I: Planning and Budgeting.
b. Phase II: Ratification of the budget.
c. Phase III: Implementation of the budget
d. Phase IV: Control or supervision
e. Phase V: Accountability budget.
Of the five phase, phase I and II, which plays a role is pemeritah and stage II and V which plays a role is the House of Representatives and stage IV plays are CPC (Financial Supervisory Agency). State Budget (Budget) in Indonesia during the fiscal year begins April 1 and ending March 31 next year. However, starting in 2000, during the fiscal year beginning January 1 and ending December 31 of that same year. The system is called the system of the calendar year.
8. Principles of Fiscal Policy (Budget Policy)
a. Direction of fiscal policy in the State Budget (Budget)
1) fiscal policy in the State Budget (Budget) can be directed to finance expenditures in furtherance of the State as an effective, yet efficient and free of waste and corruption.
2) fiscal policy can be directed to participate in maintaining and strengthening the stability of the economy and act as a spur to economic growth.
3) fiscal policy can be directed to address the underlying issues that become a priority.
4) fiskall policy geared to support the sustainability of the consolidation process of decentralization (central and local balance relations) within the framework of the implementation of fiscal decentralization with the aim, among others, to reduce the fiscal gap between center and regions, as well as between regions, and reduce the gap in public.
b. Strategy of fiscal policy in the State Budget (Budget)
1) Improving fiscal consolidation to maintain fiscal sustainability (link budget).
2) Promote the reduction of debt burden, an efficient financing, capital markets and maintain credibility.
3) Reduce the budget deficit to GDP.
4) Increase state revenue derived from taxes and non-tax state revenue (non-tax revenues).
5) Controlling and improving the efficiency of state spending.
6) Provide stimulus to support quality economic growth.
7) Continue the reform of tax administration, customs and excise.
8) Sharpen the priority allocation of central government budget.
9) Allocate budget allocation to the area in accordance with existing regulations.
10) Optimizing the policy of financing the budget deficit at a cost and low risk levels.
9. Types of Budget Policy, Budget Revenue and Expenditure (Budget) made the government each year can be used to determine budget policy (fiscal) are adapted to the conditions of a country's economy. Budget policy include the following:
a. Balanced budget, the budget is prepared with total income equal to or balanced with total expenditure. The goal is to maintain economic stability and prevent the deficit.
b. Dynamic budget, the budget is always higher than the previous year's budget.In addition, attempted to increase revenue and savings in expenditure, thus increasing the savings the government or the State for the prosperity of society.
c. Budget deficit, the state budget with expenditures greater than revenues of the State. The bottom line routine acceptance and development revenues are insufficient to finance all government expenditures. In other words, deficit of the State Budget (Budget) occurs when the government must borrow from the central bank or having to print new money to finance its construction.
d. Budget surplus, a budget with State revenues greater than expenditures. This policy is executed when the economy was hit by inflation (rising prices continuously), so that the budget had to adjust prices of goods or services.Beginning in 2000, the format and structure of the State Budget (Budget) to use the budget deficit, which means the amount of expenditures greater than revenues and financed with funding sources from within and abroad. This regard, efforts are made to save on regular expenses, and expenditures devoted to development in areas of productive activities so as to increase national income.
10. Influence the State Budget (Budget) and Budget Revenue and Expenditure (Budget) to the economy of the community, among others:
a. Enhance the community's economic growth, that can know the size of GNP from year to year.
b. Create financial or monetary stability because the State can regulate the amount of money circulating in the community.
c. Rise in public investment as it can develop the domestic industry.
d. Improve the distribution of income, that can find and use the revenue sources and expenditures for personnel expenditure items, as well as others.
e. Expanding employment opportunities as there are development projects of State and State investment.
B. Source of Central and Local Government Revenue
1. Source of Revenue
a. Acceptance of the Interior
1) Tax Revenue
a) domestic tax consists of income tax (Income Tax / Income Tax, Oil and gas / oil and gas, and non-oil), value added tax, land and building tax (PBB), BPHTB (Bea Land and Building Acquisition Rights), excise, and other taxes.
b) Tax International perdangangan consist of customs duties and export taxes or levies.
2) Non Tax Revenue (non-tax revenues), receipt of Natural Resources consists of oil and gas (oil), non-oil, the profit of the State Owned Enterprises (SOEs), Bank Indonesia surplus, other non-tax revenues.b. Grant, the grant is that all state revenue derived from private donations, community, organization or company in the country and abroad. Grants do not need to be returned and an uncertain source of income.
(Picture House Enterprises in Jakarta)
2. Sources of local revenue
a. Revenue
1) local taxes (motor vehicle tax, entertainment tax, advertisement tax, etc.).
(The car also received vehicle tax, one of cars in the village Bangsalan, Sambit District, City of Ponorogo, East Java)
2) The levy areas (parking, cleanliness, trading at the market, and so on)
3) The company's wealth management area and the demarcated area.
4) Other revenue is legitimate.
b. Fund balance
1) tax revenue (for example: Income Tax / Income Tax and Tax on Land and Building / United Nations).
2) Divide the result not of natural resources.
3) Special allocation of funds, including in education, health, infrastructure, marine, and fisheries.
4) the general allocation fund
c. Acceptance of Funding
1) remaining over budget calculation.
2) Sales of assets are separated region.
3) Sales of other investments.
4) Foreign loans.
5) Borrowing from the central government.
6) Loans other autonomous regions.
7) Loan of State Owned Enterprises (SOEs) and local owned enterprises (enterprises).
8) bank loans or government agencies.
9) and other domestic loans.
d. Other receipts are valid
1) Revenue Grant
2) Emergency Fund
3) Other income
C. Central Government expenditure and Government
1. State Spending
a. Central Government Expenditures, comprised of personnel expenditure, spending on goods, debt interest payments, capital expenditures, grant expenditures, social assistance, subsidies, and so forth.
b. Shopping Areas
1) Fund balance, the balance of funds are all state expenditures allocated to the regions to finance the implementation of decentralization in the region, consists of the following:a. Revenue-sharing, which is part of the area and property tax receipts, customs acquisition of land and buildings, natural resource revenues.b. Allocation of funds, which closes all State expenditure allocated to the regions with the aim of inter-regional equalization capability.c. Special allocation of funds, ie all state expenditures allocated to the regions to help finance special needs.
2) Special Autonomy and Adjustment Fund, the funds allocated to finance the implementation of a regional autonomy.
2. Regional spending consists of spending by provincial and district governments.Consists of the following:
a. Shopping consists of a that is:
1) Expenditures of routine operations are performed at specific times. Consist of personnel expenses, expenditures for goods and services, maintaining shopping, shopping trips, subsidies, and social assistance.
2) Capital expenditures consist of spending on fixed assets and other assets expenditures.3) Expenditure is not unexpected expenditures that can not be predicted in advance.
b. Revenue-sharing (sharing of taxes, levies and other income)
c. Expenditure financing (loan financing, permanent investment spending, and long-term lending).
D. Taxation, fiscal policy instrument is the government's revenues and expenditures are closely related to taxes.
1. Definition of Tax, the tax is a compulsory contribution to the State under the law by not providing direct benefits to the taxpayer and used by the State to finance the public interest. Tax has the following elements:
a. Contributions from the people for the State. Thus, the State is only entitled to collect taxes and taxes paid to the State must be in cash rather than goods.
b. Under the legislation.
c. Without the fee directly to the people who pay taxes.
d. Taxes used to finance expenditures by the State of the State.
2. Tax Function
a. Budget function (Budgetair), to perform routine tasks and carry out the construction of the State, the State requires a fee.
b. Function set (Regulerend).
c. Function of stability (stabilizer)d. Revenue Functions
3. Terms of the tax collector
a. Fair, in the statute means the tax imposed in general and evenly, and tailored to the capabilities of each.
b. Under the legislation, in Indonesia the tax provided for in the Constitution of 1945 (UUD 1945) Article 23 A.
c. Not disrupt the economy, tax collector kepentigan not harm the public and inhibit the rate of growth of the business community as well as the cause of economic malaise.
d. Efficiente. Simple
4. Types of Tax
a. Based on the voting system:
1) Direct taxes
a) Income tax (VAT),
b) Property taxes,
c) Tax liability,
d) Tax on interest, and others.
2) indirect taxes
a) Sales taxb) Value added tax
c) stamp duty
d) Customs auctions
b. Based on the collection agency:
1) Tax center:
a) Income tax (VAT),
b) Property taxes,
c) export taxes, and others.
2) Tax areas:
a) vehicle tax,
b) Tax billboards,
c) Tax radio, and others.
c. By its nature:
1) Subjective taxes, such as: income tax (VAT),
2) Objective Tax, bleak value added tax and sales tax on luxury goods.
5. Tax Rates
a. Proportional tax rate is the tax rate by using a percentage (%) is fixed regardless of the taxable amount. The greater the amount of taxable income, the greater the tax imposed.b. The tax rate is progressive tax rates with the percentage (%) increased, the greater the amount of taxable income, the greater the percentage (%) tax rates.c. The tax rate is regressive taxation tariff demgam percentage (%) is smaller (decreases), the greater the amount of taxable income the smaller the percentage (%) tax rates.d. Fixed tax rate is the tax rates that are not based on percentages, but based on the specific value of the rupiah and no change of any quantity of taxable income.
6. Indonesia Tax System
a. Income Tax (VAT)
1) The subject of taxes, income tax subject is an individual and a shared heritage, entities, and the permanent establishment is divided into the subject of domestic taxes and foreign tax subject.
2) taxable income, the income tax revenue is the object where any increase in economic capability received or accrued by the taxpayer, whether originating from Indonesia and outside Indonesia that can be used for consumption or to increase the wealth of the taxpayer is concerned, the name and in any form.Examples of income are affected by the Income Tax (VAT), such as wages, salaries, honoraria, royaliti, awards, operating income, interest on savings (bank deposits and dividends pemegan shares), insurance premiums, as well as gifts from the lottery.
3) Taxable income (PKP), computed at the net income, while for an individual taxpayer's net income is calculated by deducting the taxes are not taxable (taxable income).
4) personal exemption (taxable income) (Income Tax Act / Income Tax No. 36 of 2008), based on the income exemption is reduced by the taxable income amount as follows:
a. Rp 15,840,000.00 for personal taxpayers themselves.
b. Additional Rp 1,320,000.00 to taxpayers who are married.
c. Rp 15,840,000.00 additional income for the wife merged with husband's income.
d. Rp1,320,000.00 for each additional family member related by marriage sedara and in a straight line of descent, as well as adopted children wholly dependent, at most three people.
5) Cost Position, position cost is the cost to obtain, collect and secure income for the employee still get a rise in the cost limit positions that can be deducted from the gross income of Rp 108,000.00 / month to $ 500,000.00 / month.
6) Tax Rate (Income Tax Act / Income Tax No. 36 of 2008)
a) Personal Tax Agency in the country
No. | Taxable income Rates | Tariff |
1 | Up to Rp 50,000,000.00 | 5% |
2 | Above Rp 50,000,000.00 until Rp 250,000,000.00 | 10% |
3 | Above Rp 250,000,000.00 until Rp 500,000,000.00 | 25% |
4 | Above Rp 500,000,000.00 | 30% |
For example:
Mr. Sukarno's married, has two biological children. She has an income of Rp 6,000,000.00 / month. He must pay a pension contribution of Rp 200,000.00 / month. Calculate the amount of income tax (VAT) Mr. Sukarno per month!
Solution:
Income per month of Rp 6,000,000.00
The cost of term of 5% x Rp 6,000,000.00 =Rp 300,000.00
pension contributions =Rp 200,000.00
Rp 500,000.00 -
Net income per month of Rp 5,500,000.00
Net income per year: 12 x Rp 5,500,000.00 = Rp 66,000,000.00
Income not taxable income (taxable income)
a. Taxpayers Rp 15,840,000.00
b. Wife not working Rp 1,320,000.00
Rp19,800,000.00 -
Taxable income of Rp 46,200,000.00
Calculation of tax5% x Rp 46,200,000.00 = Rp 2,310,000.00
1-year income tax = Rp 2,310,000.00
Income tax per month = Rp 2,310,000.00: 12 = Rp 192,500.00
So, Mr. Sukarno's income tax for one month is Rp 192,500.00
b) Tax Agency and the Agency Domestic Permanent Establishment (BUT), based article 17 of Law No. 36 of 2008, tax rates are subject to taxes imposed on producers and the Board of Interior Permanent Establishment (BUT) to calculate the income tax (PPh ) in 2009 was 28%, and for the year 2010 and beyond is 25%. However, it must be remembered that we should not only read the calculation of section 17 alone, but must look at other articles, namely Article 31 E Paragraph (1) of Act No. 36 of 2008 as follows. Domestic corporate taxpayers with gross income of up to Rp 50,000,000,000.00 (fifty billion rupiah) got the facilities in the form of tariff reduction by 50% (fifty percent) of the tariff referred to in Article 17 paragraph (1) letter b and paragraph (2a) which Taxable income tax levied on the gross income of up to Rp 4,800,000.000.00 (four billion eight hundred million rupiahs). If Article 17 and Article 31 E are combined, then the calculation of income tax in the State Taxpayers and permanent establishments in 2010 were:
Level Distribution of Gross(PB). | Taxable Income(PhKP). | Calculation. |
Upn Rp 4,800,000,000.00 | All PhKP= get the facility (its PhKPF) | PhKP X 50% X 25% |
Up Rp 4,800,000,000.00 to Rp 50,000,000,000.00 | PhKPFas= Rp 4,800,0000,000.00 / Distribution of Gross (PB) X PhKP | PhKPFas X 50% X 25% plus PhKP non-fas X 25% |
up Rp 50,000,000,000.00 | All PhKP= PhKP noon-Fas | PhKP X 25% |
Example 1:
Gross PT Berux circulation in fiscal year 2010 amounted to Rp 4,500,000,000.00 (four billion five hundred million rupiah) with taxable income of Rp 500,000,000.00 (five hundred million rupiah).
Calculation of tax payable:
income entire taxable gross income derived from the known tariff seebesar 50% (fifty percent) of the Income tax rates applicable for the loss of gross income does not exceed the PT Berux Rp 4,800,000,000.00 (four billion eight hundred million rupiahs). Income tax payable: (50% X 25%) X Rp 500,000,000.00= Rp 62,500.00.
Example 2:
PT Putuwarok gross turnover in the fiscal year 2010 amounted to Rp 30,000,000,000.00 (thirty billion dollars) with a taxable income of Rp 3,000,000,000.00 (three billion dollars).
Calculation of tax payable:
1. Producing Taxable amount of the gross turnover of the facility: (Rp 4,800,000,000.00 X Rp 30,000,000,000.00) X Rp 3,000,000,000.00 = Rp 480,000,000.00.
2. Taxable Income from gross income that is not part of facility: Rp 3,000,000,000.00 - Rp 480,000,000.00 = Rp 2,520,000,000.00 .Income tax payable:
(50% X 25%) X Rp 60,000,000.00 = Rp 480,000,000.00
25% x Rp 2,520,000.00 = Rp630, 000,000.00 +
The amount of income tax payable Rp690, 000,000.00
Example 3:
PT Jarantek gross turnover in the fiscal year 2010 amounted to Rp 55,000,000,000.00 (fifty five billion rupiah) to Rp Producing Taxable 3,000,000,000.00 (three billion dollars).
Calculation of tax payable:
The entire tax taxable income derived from gross income does not get a reduction of 50% due to the amount of gross income exceeds Rp PT Jarantek Rp 50,000,000,000.00 (fifty billion rupiah).
Income tax payable: 25% X Rp 3,000,000,000.00 = Rp 750,000,000.00.
b. Land and Building Tax (PBB), apply to a person or legal entity that owns, controls, or to benefit the building and or have the rights or benefits on the earth's surface. In Indonesia property tax provided for in Act No. 12 of 1994. The most important element in the PBB, as follows:
1) Objects Land and Building Tax , first, that the object is land and or building; Second, is the classification of land and building is a grouping of land and buildings according to the resale value is used as a guide and to facilitate the calculation of tax payable.
2) Exclusion tax object, the object is not subject to tax property tax is the tax object is used to serve the public interest and not for profit, used for tombs, ancient relics or similar to it, is a protected forest, used by the diplomatic representatives,consulate based on the principle of reciprocal treatment, and is used by agencies or representatives of international organizations that are determined by the finance minister.
3) The subject of the Land and Building Tax the Land and Building Tax is the subject or body of people who actually have a right to the earth, and or to benefit the earth, and or owns, controls, or to benefit the building.
4) Tax Object Sale Value (NJOP), is an average derived from transactions that occur naturally, and if there are no transactions, NJOP is determined by comparing prices with other similar motorcycle or the acquisition of new or replacement NJOP .
5) Rates United Nations, based on Law No. 28 of 2009 on regional taxes and levies tariffs Land and Building Tax (PBB) is as follows:
a. The amount of the tax sale is not taxable objects specified for each district or city most low Rp 10,000,000.00 per object taxes.
b. Land and Building Tax Tarrif highest 0.3% of the tax object sale value.
c. Basis for calculating taxes is as low as 20% and a maximum of 100% of NJOP omitted from the calculation.
Example Problem Land and Building Tax (PBB):
Mr. Karwo object has a tax form:
1) The land area of 800 m2 with a sale value of Rp 300,000.00 / m2.
2) Building (home warranty) broadest 400 m2 with a sale value of Rp 350,000.00 /m2.
3) Fences along the luxurious height of 120 m and 1, 2 m at a price of Rp 175,000.00 / m2.
4) Garden of 200 m2 luxury with the sale value of Rp 50,000 / m2.
Land and Building Tax (PBB) As much as 0.2%.Calculate the shelf owed Mr. Karwo!
Solution:
Selling value =(800 m2 land X Rp 300,000.00) = Rp 240,000,000.00
(400 m2 house and garage X Rp 350,000.00) = Rp 140,000,000.00
(Fancy fence {120} m X 1.5 m X Rp 175,000.00) = Rp 31,500,000.00
(Luxury garden 200 m2 X USD 50,000.00) = Rp 10,000,000.00 +
Selling value of the tax object (NJOP) Rp 421,500,000.00
NJOPTKP Rp 10,000,000.00 -NJOPKP Rp 411,500,000.00
Land and Building Tax(PBB), which are owed 0.2% X = Rp 832,000.00 Rp 411,500,000.00.
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