Ada Pertanyaan? Hubungi Kami 
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Ada Pertanyaan? Hubungi Kami Marcell Sihombing, Fitri N. Heriani
In response to the recent passage of Law No. 11 of 2016 on Tax Amnesty (Tax-Amnesty Law), the government has already commenced deliberating several implementing regulations for this newly established law. One of these regulations has already materialized in the shape of Ministry of Finance Regulation No. 118/PMK.03/2016 on the Implementation of Law No. 11 of 2016 on Tax Amnesty (2016 Regulation).
The 2016 Regulation sets out the detailed preparations which must be undertaken by any taxpayers before they can become eligible for any tax amnesty. Indeed, ultimately, each and every taxpayer who seeks to utilize the tax amnesty is only required to pay a certain ransom fee. This means that the payment of a ransom fee completely nullifies all of the tax fines and penalties which would have previously been borne by the taxpayer.
Commenting on this matter, Hestu Yoga S., the Counseling, Services and Public Relations Liaison at the Directorate General of Tax, revealed several factors that will be taken into account during the calculation of any ransom fees that must be paid by taxpayers. Firstly,a taxpayer is obliged to calculate the amount of outstanding taxes as well as the tax-collection fee. Note that taxpayers who do not know the exact amount of their own outstanding taxes can request the necessary data from tax officials. Secondly, taxpayers are also obliged to calculate and disclose any assets which have not been reported in their annual Tax Notification Letters (Surat Pemberitahuan Tahunan - SPT), and thus work out any outstanding tax.
“As an example, a taxpayer who has a certain amount of outstanding taxes to pay and who is also in possession of unreported assets will be obliged to disclose and report such assets,” Mr. Yoga asserted to hukumonline.
Thirdly, taxpayers must also calculate any net-asset value by deducting the total liabilities from the total gross-asset value. The recently reported net-asset value and the outstanding tax value will then become the basis whereby the taxpayer’s ransom fee is determined.
Fourthly, there is the matter of determining the ransom fees that must be paid by taxpayers. As stipulated under the 2016 Regulation, taxpayers whose businesses value up to IDR 4.8 billion and who have a disclosed asset value of less than IDR 10 billion are entitled to a ransom tariff of 0.5% of the total net-asset value. Meanwhile, taxpayers whose businesses reach the same value but who have disclosed and asset value of over IDR 10 billion are entitled to pay a 2% ransom tariff. Taxpayers entitled to pay 2% ransom tariffs should derive their business value from incomes resulting from business activities, not from employment contracts, and/or be involved in independent professions such as notaries, accountants, architects or lawyers.
Mr. Yoga further revealed that a number of other calculation methods have been introduced under the 2016 Regulation. According to the 2016 Regulation, the tax-amnesty policy has been divided into three periods which will cover a span of ten months. The ransom tariff for the period of 1 July to 30 September 2016 is set at 2%, then at 3% for the period from 1 October to 30 December 2016, and finally 5% for the period from 1 January to 31 April 2017.
On a slightly different note, Mr. Yoga reminded taxpayers who have already finished calculating their ransom fees to also prepare other necessary documents, such as an asset-statement letter (surat pernyataan) as well as an income-tax exemption letter (surat keterangan) and send them to the tax office where the taxpayer in question was first registered.
Mr. Yoga also revealed that several taxpayers had already filed tax-amnesty applications, although he also stated that he could not reveal the exact number. However, a recapitulation of the tax-amnesty realization will be available and routinely updated via www.pajak.go.id on the first day of each month.
“The exact value has not yet been calculated due to the recent long holiday. However, as of 19 July 2016, three taxpayers have already paid ransom fees amounting to IDR 1.9 billion. As for the matter of whether they are individuals or corporate taxpayer, please wait for the official update on the first day of each month,” Mr. Yoga concluded.
(hs/sp)
Marcell Sihombing, Fitri N. Heriani
In response to the recent passage of Law No. 11 of 2016 on Tax Amnesty (Tax-Amnesty Law), the government has already commenced deliberating several implementing regulations for this newly established law. One of these regulations has already materialized in the shape of Ministry of Finance Regulation No. 118/PMK.03/2016 on the Implementation of Law No. 11 of 2016 on Tax Amnesty (2016 Regulation).
The 2016 Regulation sets out the detailed preparations which must be undertaken by any taxpayers before they can become eligible for any tax amnesty. Indeed, ultimately, each and every taxpayer who seeks to utilize the tax amnesty is only required to pay a certain ransom fee. This means that the payment of a ransom fee completely nullifies all of the tax fines and penalties which would have previously been borne by the taxpayer.
Commenting on this matter, Hestu Yoga S., the Counseling, Services and Public Relations Liaison at the Directorate General of Tax, revealed several factors that will be taken into account during the calculation of any ransom fees that must be paid by taxpayers. Firstly,a taxpayer is obliged to calculate the amount of outstanding taxes as well as the tax-collection fee. Note that taxpayers who do not know the exact amount of their own outstanding taxes can request the necessary data from tax officials. Secondly, taxpayers are also obliged to calculate and disclose any assets which have not been reported in their annual Tax Notification Letters (Surat Pemberitahuan Tahunan - SPT), and thus work out any outstanding tax.
“As an example, a taxpayer who has a certain amount of outstanding taxes to pay and who is also in possession of unreported assets will be obliged to disclose and report such assets,” Mr. Yoga asserted to hukumonline.
Thirdly, taxpayers must also calculate any net-asset value by deducting the total liabilities from the total gross-asset value. The recently reported net-asset value and the outstanding tax value will then become the basis whereby the taxpayer’s ransom fee is determined.
Fourthly, there is the matter of determining the ransom fees that must be paid by taxpayers. As stipulated under the 2016 Regulation, taxpayers whose businesses value up to IDR 4.8 billion and who have a disclosed asset value of less than IDR 10 billion are entitled to a ransom tariff of 0.5% of the total net-asset value. Meanwhile, taxpayers whose businesses reach the same value but who have disclosed and asset value of over IDR 10 billion are entitled to pay a 2% ransom tariff. Taxpayers entitled to pay 2% ransom tariffs should derive their business value from incomes resulting from business activities, not from employment contracts, and/or be involved in independent professions such as notaries, accountants, architects or lawyers.
Mr. Yoga further revealed that a number of other calculation methods have been introduced under the 2016 Regulation. According to the 2016 Regulation, the tax-amnesty policy has been divided into three periods which will cover a span of ten months. The ransom tariff for the period of 1 July to 30 September 2016 is set at 2%, then at 3% for the period from 1 October to 30 December 2016, and finally 5% for the period from 1 January to 31 April 2017.
On a slightly different note, Mr. Yoga reminded taxpayers who have already finished calculating their ransom fees to also prepare other necessary documents, such as an asset-statement letter (surat pernyataan) as well as an income-tax exemption letter (surat keterangan) and send them to the tax office where the taxpayer in question was first registered.
Mr. Yoga also revealed that several taxpayers had already filed tax-amnesty applications, although he also stated that he could not reveal the exact number. However, a recapitulation of the tax-amnesty realization will be available and routinely updated via www.pajak.go.id on the first day of each month.
“The exact value has not yet been calculated due to the recent long holiday. However, as of 19 July 2016, three taxpayers have already paid ransom fees amounting to IDR 1.9 billion. As for the matter of whether they are individuals or corporate taxpayer, please wait for the official update on the first day of each month,” Mr. Yoga concluded.
(hs/sp)