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P e r e n c a n a a n P a j a k
P P h P a s a l 2 2 , 2 3 , 2 4 , 2 5
M a n a j e m e n P e r p a ja k a n
D o s e n : B p . F e b e r S o r m i n S E , M . A k , A k , C A
D i s u s u n o l e h :
E k a S r i L e s t a r i 4 3 2 1 3 1 1 0 2 5 7
H a d i j a h 4 3 2 1 3 1 1 0 0 7 7
H e n i F i t r iy a n i 4 3 2 1 3 1 1 0 3 5 0
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2
1 . P e n d a h u l u a n
C a r a m u d a h y a n g d i la k u k a n o le h p e m e r in t a h ( D i t je n P a ja k ) u n t u k m e m u n g u t p a j a k
a d a l a h d e n g a n c a r a m e w a j ib k a n w a j ib p a j a k m e la k u k a n p e m u n g u t a n d a n
p e m o t o n g a n a t a s p a j a k n y a , d a r i p i h a k la i n ( p ih a k k e t ig a ) , s e s u a i d e n g a n k e w a j ib a n
p a j a k u n t u k m e la k u k a n p e m o t o n g a n a t a u p e m u n g u t a n p a j a k , d a n s e l a n j u t n y a
m e n y e t o r k a n d a n m e la p o r k a n n y a k e k a n t o r p a ja k s e t ia p b u la n b e r d a s a r k a n
k e t e n t u a n p e r p a ja k a n .
C a r a s e p e r t i in i d i k e n a l d e n g a n n a m a s i s t e m w it h h o ld i n g t a x . D e n g a n c a r a i n i,
p e m e r in t a h a k a n le b i h m u d a h d a n h e m a t m e n g u m p u l k a n p a j a k t a n p a u p a y a d a n
b ia y a b e s a r . B e r b e d a d e n g a n s e l f a s s e s s m e n t , y a n g m e m b e r i k e p e r c a y a a n p e n u h
k e p a d a w a j ib p a ja k u n t u k m e n g h i t u n g , m e m b a y a r , d a n m e l a p o r k a n k e w a j ib a n
p e r p a j a k n n y a s e n d i r i.
D a l a m p r a k t ik n y a , m a s i h s a ja k i t a t e m u k a n b a n y a k w a j ib p a j a k y a n g t id a k
m e m il ik i in f o r m a s i le n g k a p m e n g e n a i p a j a k a p a s a j a y a n g h a r u s d i p o t o n g a t a u
d i p u n g u t . S e h i n g g a k e t ik a w a j ib p a j a k m e l a k s a n a k a n t r a n s a k s i p e m b a y a r a n d a n
t id a k m e la k u k a n p e m o t o n g a n a t a u p e m u n g u t a n P P h , m a k a k o n s e k u e n s i y a n g h a r u s
d i h a d a p i n y a a d a la h , w a j ib p a ja k t e r s e b u t a k a n d i k e n a i t a g i h a n a t a s p a j a k y a n g
t id a k / k u r a n g d i p u n g u t / d i p o t o n g , d i t a m b a h d e n g a n s a n k s i a d m in i s t r a s i .
A g e n d a
P e r e n c a n a a n P a j a k
P P h P a s a l 2 2 , 2 3 , 2 4 , 2 5
S u r a t K e t e r a n g a n B e b a s ( S K B )
M a s a la h W it h H o ld in g T a x
T a x T r e a t y
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P E R E N C A N A A N P A J A K
T i n d a k a n p e n s t r u k t u r y a n g t e r k a i t d e n g a n k o n s e k u e n s i p o t e n s i p a j a k y a n g
t e k a n a n y a k e p a d a p e n g e n d a l ia n s e t ia p t r a n s a k s i y a n g a d a k o n s e k u e n s i p a j a k n y a ,
s e d a n g k a n t u ju a n y a a d a la h b a g a im a n a p e n g e n d a l ia n i t u d a p a t m e n g e f is ie n s i k a n
jy m la h p a ja k y a n g a k a n d ib a y a r k e p a d a N e g a r a
K a r a k t e r i s t i k P e r e n c a n a a n P a j a k
L e g a l , t id a k b e r t e n t a n g a n d e n g a n p e r a t u r a n p e r p a j a k a n y a n g b e r la k u
V a l id , d id u k u n g d e n g a n b u k t i - b u k t i y a n g m e m a d a i , m is a l n y a : a g r e e m e n t ,
in v o i c e d a n a c c o u n t in g t r e a t m e n t .
C a s h f lo w , b e r h u b u n g a n d e n g a n k e g ia t a n m e n g e n d a l ik a n c a s h f lo w .
N e t P r e s e n t V a l u e , m e m a k s im a lk a n n e t p r e s e n t v a lu e .
T a h a p a n p e r e n c a n a a n p a j a k
A n a l is a I n f o r m a s i ( D a t a ) y a n g a d a
B u a t S a t u M o d e l a t a u L e b i h R e n c a n a B e s a r n y a P a j a k
E v a lu a s i a t a s P e r e n c a n a a n P a ja k
M e n c a r i K e l e m a h a n d a n K e m u d ia n M e m p e r b a ik i R e n c a n a P a j a k
M e m u t a k h ir k a n R e n c a n a P a j a k
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B a g a i m a n a P e r e n c a n a a n P a j a k
M e m a k s i m a l k a n P e n g e c u a l i a n - P e n g e c u a l i a n a t a s O b j e k P a j a k
M e m in d a h k a n ( M e n g g e s e r / M e n u n d a ) S u b y e k / O b y e k P a ja k
M e m a k s im a lk a n P a ja k y a n g D a p a t D i k r e d it k a n
M e n g g u n a k a n N a m a P e r k i r a a n ( P o s ) Y a n g S e s u a i
P e n g e lo l a a n T r a n s a k s i y a n g B e r k a i t a n D e n g a n W it h h o ld i n g T a x
I n c o m e S p r e a d in g
P iu t a n g T a k T e r t a g ih
P e n y e t a r a a n ( E k u a l is a s i ) S P T
M e m a k s i m a l k a n P e n g u r a n g Y a n g D i p e r k e n a n k a n
P e r c e p a ta n P e m b e b a n a n B ia y a
P e n g u r a n g a n A n g s u r a n P P h P a s a l 2 5
B i a y a - B ia y a y g d p t d i k a i t k a n D e n g a n P e m b e r ia n K e s e j a h t e r a a n K e p a d a
K a r y a w a n
K e p e m i l ik a n P a d a P e r s e r o a n T e r b a t a s D a l a m N e g e r i : d a r i L a b a d i t a h a n d l l
T r a n s a k s i I n d u k - A n a k P e r u s a h a a n d a n P i h a k Y a n g M e m il i k i H u b u n g a n
I s t im e w a
B u n g a P i n ja m a n d a n D e p o s i t o
B i a y a E n t e r t a i n m e n t
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S t r a t e g i P e r e n c a n a a n P a j a k
M e m a h a m i k e t e n t u a n y a n g m e n g a t u r P P h P a s a l 2 3 d a n t a r i f p e m o t o n g a n n y a .
m e m a h a m i s a a t t e r u t a n g n y a p a ja k , y a i t u s a a t m a n a y a n g le b i h d u l u a n t a r a
t e r u t a n g ( a c c r u a l b a s is ) a t a u d i b a y a r k a n ( c a s h b a s i s ) , y a n g m e r u ju k p a d a
k e t e n t u a n P a s a l 2 3 U U P P h .
P e m is a h a n a n t a r a t a g ih a n m a t e r ia l d a n ja s a
W a s p a d a i p e n a g ih a n d a r i p e r u s a h a a n p e n y e d i a j a s a t e n a g a k e r ja
( la b o r / m a n p o w e r s u p p l ie r ) .
D e f i n i s i P P H P S 2 2
P a ja k p e n g h a s i la n p a s a l 2 2 , m e r u p a k a n p a j a k y a n g d i p u n g u t o l e h
b e n d a h a r a w a n p e m e r in t a h b a ik P e m e r in t a h P u s a t m a u p u n P e m e r in t a h D a e r a h ,
in s t a n s i a t a u le m b a g a p e m e r in t a h d a n le m b a g a - le m b a g a n e g a r a la i n , b e r k e n a a n
d e n g a n p e m b a y a r a n a t a s p e n y e r a h a n b a r a n g d a n b a d a n - b a d a n t e r t e n t u b a ik b a d a n
p e m e r in t a h m a u p u n s w a s t a b e r k e n a a n d e n g a n k e g ia t a n d i b id a n g i m p o r a T a u
k e g ia t a n u s a h a d i b i d a n g la i n
P e m u n g u t P P h P s 2 2
B e r d a s a r k a n P e r a tu r a n M e n t e r i K e u a n g a n N o m o r 1 5 4 / P M K . 0 3 /2 0 1 0 . P e m u n g u t
P P h p a s a l 2 2 a d a la h :
B a n k D e v i s a d a n D ir e k t o r a t J e n d e r a l B e a C u k a i , a t a s im p o r b a r a n g
B e n d a h a r a P e m e r in t a h d a n K u a s a P e n g g u n a A n g g a r a n ( K P A )
B e n d a h a r a p e n g e l u a r a n u n t u k p e m b a y a r a n y a n g d i la k u k a n d e n g a n
m e k a n is m e u a n g p e r s e d ia a n ( U P )
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K u a s a p e n g g u n a a n g g a r a n ( K P A ) a t a u p e j a b a t p e n e r b i t S u r a t P e r in t a h
M e m b a y a r y a n g d i b e r i d e l e g a s i o le h K P A
B a d a n u s a h a y a n g b e r g e r a k d a l a m b i d a n g u s a h a in d u s t r i s e m e n , in d u s t r i
k e r t a s , i n d u s t r i b a ja d a n in d u s t r i o t o m o t if
P r o d u s e n a t a u im p o r t i r b a h a n b a k a r m in y a k , g a s d a n p e lu m a s
I n d u s t r i d a n e k s p o r t i r y a n g b e r g e r a k d a la m s e k t o r k e h u t a n a n , p e r k e b u n a n
p e r t a n ia n d a n p e r ik a n a n
O b y e k P P H P a s a l 2 2
I m p o r b a r a n g
P e m b a y a r a n a t a s p e m b e l ia n b a r a n g y a n g d i la k u k a n o l e h b e n d a h a r a
p e m e r in t a h d a n K u a s a P e n g g u n a A n g g a r a n ( K P A )
P e m b a y a r a n y a n g d ila k u k a n d e n g a n m e k a n i s m e u a n g p e r s e d i a a n ( U P ) o le h
b e n d a h a r a p e n g e l u a r a n
P e m b a y a r a n k e p a d a p ih a k k e t ig a y a n g d i la k u k a n d e n g a n m e k a n i s m e
p e m b a y a r a n la n g s u n g ( L S ) o le h K u a s a P e n g g u n a A n g g a r a n ( K P A ) a t a u
p e j a b a t p e n e r b i t s u r a t p e r in t a h m e m b a y a r
I n d u s t r i b a ja d a n i n d u s t r i o t o m o t if
P e n ju a l a n b a h a n b a k a r m in y a k , g a s d a n p e l u m a s
P e n ju a la n h a s i l in d u s t r i d a l a m n e g e r i
P e m b e l ia n b a h a n - b a h a n u n t u k k e p e r lu a n i n d u s t r i a t a u e k s p o r d a r i p e d a g a n g
p e n g u m p u l o le h in d u s t r i d a n e k s p o t ir
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T a t a C a r a P e m u n g u t a n & P e n y e t o r a n P P H P a s a l 2 2
P e m u n g u t a n P P h P s 2 2 a t a s im p o r b a r a n g d i la k s a n a k a n d G n c a r a
p e n y e t o r a n o le h im p o r t ir y g b e r s a n g k u t a n a t a u D ir e k t o r a t J e n d e r a l B e a d a n
C u k a i k e k a s n e g a r a m e l a l u i K a n t o r P o s , b a n k d e v i s a , a t a u b a n k y g d i t u n ju k
o le h M e n t e r i K e u a n g a n .
P e m u n g u t a n P P H P S 2 2 a t a s p e m b e l ia n b a r a n g o le h P e m u n g u t P a j a k
( b e n d a h a r a p e m e r in t a h , K P A , b e n d a h a r a p e n g e lu a r a n , p e j a b a t p e n e r b i t s p m )
w a j ib d i s e t o r o l e h p e m u n g u t k e k a s n e g a r a m e l a l u i K a n t o r P o s , b a n k d e v is a ,
a t a u y g d i t u n ju k o l e h M e n t e r i K e u a n g a n , d G n m e n g g u n a k a n S u r a t S e t o r a n
P a ja k y g t e la h d i is i a t a s n a m a r e k a n a n s e r t a d it a n d a t a n g a n i o l e h p e m u n g u t
p a j a k .
P e m u n g u t a n P a j a k P e n g h a s i la n P a s a l 2 2 a t a s p e n ju a l a n b a h a n b a k a r
m in y a k , g a s d a n p e l u m a s , d a n p e n ju a la n h a s i l p r o d u k s i in d u s t r i s e m e n ,
in d u s t r i k e r t a s , i n d u s t r i b a ja d a n in d u s t r i o t o m o t i f , w a j ib d is e t o r o le h p e m u n g u t
k e k a s n e g a r a m a l a l u i K a n t o r P o s , b a n k d e v i s a , a t a u b a n k y a n g d i t u n ju k o l e h
M e n t e r i K e u a n g a n d e n g a n m e n g g u n a k a n S u r a t S e t o r a n P a ja k .
T a r i f P P h P a s a l 2 2
T a r i f 2 , 5 % d a r i n i la i im p o r d it e r a p k a n u n t u k im p o r y a n g m e n g g u n a k a n A n g k a
P e n g e n a l I m p o r ( A P I )
T a r i f 0 , 5 % d a r i n i la i im p o r d i t e r a p k a n u n t u k i m p o r k e d e l a i , g a n d u m , d a n
t e p u n g t e r ig u y a n g m e n g g u n a k a n A n g k a P e n g e n a l I m p o r ( A P I )
T a r i f 7 , 5 % d a r i n i la i im p o r d i t e r a p k a n u n t u k im p o r y a n g t id a k m e n g g u n a k a n
A n g k a P e n g e n a l I m p o r ( A P I )
T a r if 7 , 5 % d a r i h a r g a ju a l le l a n g d i t e r a p k a n u n t u k im p o r y a n g d ik u a s a i .
T a r i f 1 , 5 % d a r i h a r g a p e m b e l ia n u n t u k p e m b e l ia n b a r a n g y a n g d i la k u k a n o le h
b e n d a h a r a p e m e r in t a h , b e n d a h a r a p e n g e l u a r a n , K u a s a P e n g g u n a A n g g a r a n ,
d a n p e j a b a t p e n e r b i t S u a r a t P e r in t a h M e m b a y a r
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T a r i f P P h P a s a l 2 2
T a r i f 0 , 2 5 % d a r i p e n ju a l a n t id a k t e r m a s u k P P N u n t u k p e n ju a l a n b a h a n b a k a r
m in y a k k e p a d a S P B U P e r t a m in a
T a r i f 0 , 3 % d a r i p e n j u a la n t id a k t e r m a s u k P P N u n t u k p e n j u a la n b a h a n b a k a r
m in y a k k e p a d a S P B U b u k a n p e r t a m in a d a n N o n S P B U
T a r i f 0 , 3 % d a r i p e n j u a la n t id a k t e r m a s u k P P N u n t u k p e n j u a l a n b a h a n b a k a r
g a s
T a r i f 0 , 3 % d a r i p e n ju a l a n t id a k t e r m a s u k P P N u n t u k p e n j u a la n p e l u m a s
T a r i f 0 , 1 % d a r i D P P P P N u n t u k p e n j u a l a n k e r t a s h a s i l p r o d u k s i d i d a l a m
n e g e r i o l e h in d u s t r i k e r t a s
T a r i f P P h P a s a l 2 2
T a r i f 0 , 2 5 % d a r i D P P P P N u n t u k p e n j u a la n s e m u a je n i s s e m e n h a s i l p r o d u k s i
d i d a l a m n e g e r i o l e h in d u s t r i s e m e n
T a r if 0 , 4 5 % d a r i D P P P P N u n t u k p e n j u a l a n s e m u a je n i s k e n d a r a a n b e r m o t o r
b e r o d a d u a a t a u le b ih d i d a la m n e g e r i o l e h i n d u s t r y o t o m o t if
T a r i f 0 , 3 % d a r i D P P P P N u n t u k p e n j u a l a n b a j a d i d a l a m n e g e r i o l e h in d u s t r y
b a j a
T a r if 0 , 2 5 % d a r i h a r g a p e m b e l ia n t id a k t e r m a s u k P P N u n t u k p e m b e l ia n
b a h a n - b a h a n u n t u k k e p e r lu a n i n d u s t r y a t a u e k s p o r o le h b a d a n u s a h a in d u s t r y
a t a u e k s p o r t i r y a n g b e r g e r a k d a l a m s e k t o r k e h u t a n a n , p e r k e b u n a n , p e r t a n ia n
d a n p e r ik a n a n .
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C o n t o h P e r h i t u n g a n
M e n g h i t u n g P P h P a s a l 2 2 a t a s i m p o r
P T P e r d a n a a d a l a h im p o r t ir b a r a n g - b a r a n g e l e k t r ik y a n g m e m p u n y a i A P I ,
p a d a b u l a n M e i 2 0 1 1 m e la k u k a n i m p o r b a r a n g J e p a n g d e n g a n h a r g a f a k t u r
U S $ 1 0 0 , 0 0 0 . 0 0 . B i a y a a s u r a n s i y a n g d i b a y a r d i lu a r n e g e r i d a n b i a y a a n g k u t
p e n g a p a la n b a r a n g d a r i J e p a n g k e d a l a m d a e r a h p a b e a n ( I n d o n e s ia ) m a s in g -
m a s in g s e b e s a r 2 % d a n 5 % d a r i h a r g a f a k t u r . T a r if b e a m a s u k d a n b e a m s u k
t a m b a h a n m a s in g - m a s in g s e b e s a r 2 0 % d a n 1 0 % d a r i C I F . K u r s y a n g
d i t e t a p k a n o l e h M e n t e r i K e u a n g a n p a d a s a a t i t u a d a l a h U S $ 1 . 0 0 = R p
8 . 5 0 0 , 0 0 . H i t u n g la h P P h p a s a l 2 2 !
a ) M e n e n t u k a n N i la i I m p o r
- H a r g a f a k t u r ( c o s t ) U S $ 1 0 0 , 0 0 0 . 0 0
- B i a y a a s u r a n s i ( in s u r a n c e ) :
2 % x U S $ 1 0 0 , 0 0 0 , 0 0 U S $ 2 , 0 0 0 . 0 0
- B i a y a a n g k u t ( f r e ig h t ) :
5 % x U S $ 1 0 0 , 0 0 0 . 0 0 U S $ 5 , 0 0 0 . 0 0
C I F ( c o s t , in s u r a n c e , f r e ig h t ) U S $ 1 0 7 , 0 0 0 . 0 0
K u r s U S $ 1 , 0 0 = R p 8 . 5 0 0 , 0 0
C I F ( d a la m r u p ia h ) :
U S $ 1 0 7 , 0 0 0 . 0 0 x R p 8 . 5 0 0 , 0 0 = R p 9 0 9 . 5 0 0 . 0 0 0 , 0 0
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1 0
D i t a m b a h :
- B e a m a s u k :
2 0 % x R p 9 0 9 . 5 0 0 . 0 0 0 , 0 0 R p 1 8 1 . 9 0 0 . 0 0 0 , 0 0
- B e a m a s u k t a m b a h a n :
1 0 % x R p 9 0 9 . 5 0 0 . 0 0 0 , 0 0 R p 9 0 . 9 5 0 . 0 0 0 , 0 0
N i la i im p o r R p 1 . 1 8 2 . 3 5 0 . 0 0 0 , 0 0
b ) M e n g h i t u n g P P h p a s a l 2 2 - im p o r
2 , 5 % x R p 1 . 1 8 2 . 3 5 0 . 0 0 0 , 0 0 = R p 2 9 . 5 5 8 . 7 5 0 , 0 0
J ik a im p o r t ir y a n g b e r s a n g k u t a n t id a k m e m p u n y a i A P I , b e s a r n y a P P h
P a s a l 2 2 a d a la h :
7 , 5 % x R p 1 . 1 8 2 . 3 5 0 . 0 0 0 , 0 0 = R p 8 8 . 6 7 6 . 2 5 0 , 0 0
D E F I N I S I P P H P S 2 3
T i d a k ja r a n g t e r ja d i d i s p u t e d a l a m b i s n is t e n t a n g k e w a j ib a n m e m u n g u t P P h P a s a l
2 3 , d i m a n a p e r u s a h a a n p e m i l ik p r o y e k a t a u p e n e r im a j a s a m e n g h a r u s k a n a d a n y a
p e m u n g u t a n a t a u p e m o t o n g a n P P h P a s a l 2 3 d a r i p ih a k k e t ig a , s e d a n g k a n p ih a k
m e m b e r i ja s a ( k o n t r a k t o r ) t id a k b e r s e d i a d ip o t o n g p a j a k n y a k a r e n a t id a k a d a p a s a l
p e m o t o n g a n n y a d a l a m k o n t r a k p e r ja n j ia n . A p a b i la p e r u s a h a a n p e m i l i k p r o y e k t id a k
m e m o t o n g P P h P a s a l 2 3 , d a n t r a n s a k s i in i d i t e m u k a n o l e h f is k u s p a d a s a a t
d i la k u k a n p e m e r ik s a a n p a j a k , m a k a p e r u s a h a a n p e m i l ik p r o y e k a k a n d ik e n a i
k e w a j ib a n u n t u k m e m b a y a r P P h P a s a l 2 3 ( w it h h o ld i n g t a x ) y a n g t e r u t a n g d i t a m b a h
d e n d a k e t e r la m b a t a n p e n y e t o r a n s e b e s a r 2 % s e b u l a n d a r i p o k o k p a ja k .
S o l u s i n y a :
1 . N i la i t r a n s a k s i h a r u s d i g r o s s u p , m is a ln y a s e w a b a n g u n a n R p 7 2 j u t a
D i g r o o s u p 1 0 0 / 9 0 x R p 7 2 ju t a = R p 8 0 j u t a
P a ja k y a n g h a r u s d i b a y a r k a n R p 8 0 ju t a R p 7 2 j u t a = R p 8 j u t a
R p 8 j u t a in i b o le h d ib e b a n k a n s e b a g a i b i a y a , k e c u a l i u n t u k P P h f in a l d a n
d i v i d e n .
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2 . A p a b i la P e r u s a h a a n p e m i l ik p r o y e k m e m b a y a r s e n d i r i P P h P a s a l 2 3
T a n p a d i g r o s s u p 1 0 % x R p 7 2 j u t a = R p 7 , 2 ju t a
P a ja k y a n g d ib a y a r k a n t id a k b o l e h d ib e b a n k a n s e b a g a i b i a y a .
A g a r b ia y a s e w a b a n g u n a n d a p a t d ib ia y a k a n , t e r m a s u k p a ja k n y a
( d e d u c t i b l e ) , m a k a k o n t r a k p e r ja n j ia n t e r s e b u t h a r u s d iu a b h d u lu , t e r m a s u k
m e n g u b a h i n v o i c e , f a k t u r p a j a k , d a n d o k u m e n la i n y a n g m e n g a k o m id i r
p e m o t o n g a n p a ja k P P h P a s a l 2 3 a t a s t r a n s a k s i p e m b a y a r a n s e w a b a n g u n a n
t e r s e b u t , a g a r t e r d a p a t k e s e s u a i a n a n t a r a p e n e r im a d a n p e m b e r i ja s a . J a d i
k o n t r a k p e r ja n j ia n h a r u s d i r e v is i d e n g a n m e n c a n t u m k a n n i la i s e w a b a n g u n a n
s e t e la h d i g r o o s u p s e b e s a r R p 8 0 ju t a , d a n s e t e la h i t u p e m i l ik g e d u n g
m e m o t o n g P P h P a s a l 4 ( 2 ) f in a l 1 0 % x R p 8 0 ju t a = R p 8 j u t a , d a n
m e n y e t o r k a n n y a k e k a s N e g a r a a t a u b a n k p e r s e p s i.
P e m o t o n g d a n p e n e r im a p e n g h a s i l a n
P e m o t o n g P P h P s 2 3
B a d a n p e m P e r i n t a h ;
S u b j e k P a ja k b a d a n d a l a m n e g e r i;
P e n y e l e n g g a r a a n k e g i a t a n ;
B e n t u k U s a h a T e t a p ( B U T ) ;
P e r w a k i la n p e r u s a h a a n lu a r n e g e r i la i n n y a ;
W P O P D N t e r t e n t u , y a n g d i t u n ju k o le h D i r e k t u r J e n d e r a l P a ja k .
P e n e r i m a P e n g h a s i l a n Y a n g D i p o t o n g P P h P s 2 3
W P D N ;
B U T .
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T A R I F P P H P S 2 3 ( s e k i l a s )
1 5 % d a r i ju m la h b r u t o a t a s :
d i v id e n k e c u a l i p e m b a g i a n d i v i d e n k e p a d a o r a n g p r ib a d i
d i k e n a k a n f in a l , b u n g a , d a n r o y a l t i ;
h a d ia h d a n p e n g h a r g a a n s e la i n y a n g t e l a h d ip o t o n g P P h p a s a l
2 1 .
2 % d a r i ju m la h b r u t o a t a s s e w a d a n p e n g h a s i la n l a i n s e h u b u n g a n d e n g a n
p e n g g u n a a n h a r t a k e c u a l i s e w a t a n a h d a n / a t a u b a n g u n a n .
2 % d a r i ju m la h b r u t o a t a s im b a l a n j a s a t e k n i k , ja s a m a n a je m e n , ja s a
k o n s t r u k s i d a n j a s a k o n s u l t a n .
B u k a n O b y e k P P H P a s a l 2 3
P e n g h a s i la n y a n g d i b a y a r k a n a t a u t e r u t a n g k e p a d a B a n k
S e w a y a n g d ib a y a r k a n a t a u t e r u t a n g s e h u b u n g a n d e n g a n s e w a g u n a
u s a h a d e n g a n H a k o p s i
D iv id e n a t a u b a g i a n la b a y a n g d i t e r im a a t a u d ip e r o l e h p e r s e r o a n
t e r b a t a s s e b a g a i W P d a la m N e g e r i k o p e r a s i , B U M N / B U M D d a r i
p e n y e r t a a n m o d a l p a d a b a h a n u s a h a y a n g d i d i r ik a n d a n b e r t e m p a t
k e d u d u k a n d i I n d o n e s i a d e n g a s y a r a t .
- D iv id e n b e r a s a l d a r i c a d a n g a n l a b a y a n g d i t a h a n
- B a g i p e r s e r o a n t e r b a t a s B U M N / B U M D k e p e m i l ik a n
s a h a m p a d a b a d a n Y a n g m e m b e r ik a n d i v id e n p a l i n g
r e b n d a h 2 5 % d a r i ju m la h m o d a l y a n g d is e t o r
- B a g ia n la b a y a n g d i t e r im a a t a u d ip e r o le h a n g g o t a d a r i
p e r s e r o a n k o m a n d i t e r y a n g m o d a ln y a t id a k t e r b a g i a t a s
s a h a m
- S H U k o p e r a s i y a n g d ib a y a r k a n o l e h k o p e r a s i k e p a d a
a n g g o t a n y a
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- P e n g h a s i la n y a n g d i b a y a r k a n te r u t a n g k e p a d a b a d a n
u s a h a a t a s ja s a k e u a n g a n y a n g b e r f u n g s i s e b a g a i
p e n y a l u r p in ja m a n a t a u p e m b a y a r a n
P e n g a j u a n S K B P P h P a s a l 2 3
S e p e r t i p e n g a j u a n S K B P P h P a s a l 2 2 y a n g t e la h d ib a h a s d i a t a s , k e t e n t u a n y a n g
s a m a b e r la k u j u g a p a d a P P h P a s a l 2 3 . T a x p la n n e r y a n g b a i k a k a n s e l a l u
m e m a n f a a t k a n m o m e n t u m p e n g a ju a n p e r m o h o n a n S K B P P h P a s a l 2 3 t e r s e b u t a g a r
t id a k t e r ja d i le b ih b a y a r p a ja k p e n g h a s i la n .
P P h P a s a l 2 3 m e r u p a k a n p e m o t o n g a n p a j a k a t a s p e n g h a s i la n y a n g d i p e r o le h
w a j ib p a ja k d a l a m n e g e r i d a n B U T ( b e n t u k u s a h a t e t a p ) y a n g b e r a s a l d a r i m o d a l ,
p e n y e r a h a n ja s a , a t a u p e n y e le n g g a r a a n k e g i a t a n s e l a i n y a n g t e la h d i p o t o n g P P h
P a s a l 2 1 .
D E F I N I S I P P H P S 2 4
P a ja k P e n g h a s i la n P a s a l 2 4 m e r u p a k a n p a j a k y a n g t e r u t a n g a t a u
d i b a y a r k a n d i lu a r n e g e r i a t a s p e n g h a s i la n y a n g d i te r im a a t a u d i p e r o le h d a r i
lu a r n e g e r i y a n g d a p a t d ik r e d i t k a n t e r h a d a p p a j a k p e n g h a s i la n y a n g t e r u t a n g
a t a s s e l u r u h p e n g h a s i la n w a j ib p a j a k d a l a m n e g e r i
P e n g k r e d i t a n p a j a k lu a r n e g e r i t e r s e b u t d i la k u k a n d a la m t a h u n p a j a k
d i g a b u n g k a n n y a p e n g h a s i la n d a r i lu a r n e g e r i d e n g a n p e n g h a s i la n d i d a l a m
n e g e r i .
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C o n t o h
P T . S a m u d e r a P a s a i m e m i l ik i s a h a m M o s c o w I n c . y a n g b e r k e d u d u k a n d i
R u s s ia . S e l a m a t a h u n 2 0 1 3 , M o s c o w I n c . m e m p e r o le h la b a s e b e l u m p a j a k
s e b e s a r $ 3 0 0 . 0 0 0 , 0 0 , d i m a n a s e p a r u h n y a d i a k u m u l a s i k a n s e b a g a i la b a
d i t a h a n . T a r if p a ja k y g b e r la k u d i R u s s i a a d a la h 1 5 % u n t u k P P h b a d a n
( c o r p o r a t e in c o m e t a x ) d a n 1 0 % u n t u k p a j a k d i v id e n . B e r a p a k a h n i la i k r e d i t
p a j a k y g d ip e r o le h P T . S a m u d e r a P a s a i?
J a w a b a n :
L a b a s e b e l u m p a j a k M o s c o w I n c $ 3 0 0 . 0 0 0 , 0 0
P P h b a d a n ( c o r p o r a t e in c o m e t a x ) $ 4 5 . 0 0 0 , 0 0
L a b a s e t e la h p a j a k $ 2 5 5 . 0 0 0 , 0 0
D iv id e n d i b a g ik a n $ 1 2 7 . 5 0 0 , 0 0
P a ja k a t a s d i v id e n $ 1 2 . 7 5 0 , 0 0
D iv id e n y a n g d i k i r im k e I n d o n e s i a $ 1 1 4 . 7 5 0 , 0 0
P P h y a n g b o l e h d i k r e d it k a n a t a s s e l u r u h P P h t e r u t a n g P T . S a m u d e r a P a s a i
a d a la h p a j a k y g la n g s u n g d i k e n a k a n a t a s p e n g h a s i la n y g d i t e r im a a t a u
d i p e r o l e h d i lu a r n e g e r i , y a k n i s e b e s a r $ 1 2 . 7 5 0 . A d a p u n P P h b a d a n a t a s
M o s c o w I n c . t id a k d a p a t d i k r e d i t k a n k a r e n a t id a k d ik e n a k a n l a n g s u n g a t a s
p e n g h a s i la n y g d i t e r im a a t a u d i p e r o l e h P T . S a m u d e r a P a s a i d i lu a r n e g e r i .
B a t a s M a k s i m u m K r e d i t P a j a k P P H P S 2 4
B a t a s M a k s i m u m K r e d i t P a ja k t id a k b o le h m e l e b i h i n i la i P a ja k T e r u t a n g
s e s u a i P a s a l 1 7 .
J ik a t a r if a c u a n p e n g e n a a n p a j a k d i lu a r n e g e r i ( L N ) L E B I H K E C I L d a r ip a d a d i
d a l a m n e g e r i ( D N ) ; a t a u j ik a t e n g a h W P m e n g a l a m i r u g i f is k a l d a l a m n e g e r i
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( K e r u g i a n U s a h a ) m a k a N i la i P a ja k D ik r e d i t k a n d a l a m h a l in i = B e b a n P a ja k
y a n g T e la h D ip o t o n g d i L u a r N e g e r i.
J ik a t a r i f a c u a n p e n g e n a a n p a j a k d i lu a r n e g e r i ( L N ) L E B I H B E S A R d a r ip a d a
d i d a l a m n e g e r i ( D N ) , m a k a K R E D I T
K E T E N T U A N P P H P S 2 4
U n s u r p e n g h a s i la n y a n g d i k e n a i p a j a k b e r s i f a t f in a l t i d a k d i p e r h i t u n g k a n
s e b a g a i p e n a m b a h p e n g h a s i la n d a l a m n e g e r i.
K e r u g i a n d i l u a r n e g e r i t id a k d i p e r h i t u n g k a n s e b a g a i p e n g u r a n g
p e n g h a s i la n t o t a l .
J ik a t e r ja d i p e n g u r a n g a n a t a u p e n g e m b a l ia n p a ja k a t a s p e n g h a s i la n y a n g
d i b a y a r d i lu a r n e g e r i s e h in g g a b e s a r n y a p a ja k y a n g d i k r e d i tk a n d i I n d o n e s i a
m e n j a d i le b i h k e c i l d a r i p e r h i t u n g a n s e m u l a , m a k a s e l is ih n y a d i t a m b a h k a n
p a d a P P h y a n g t e r u t a n g s e s u a i k e t e n t u a n .
J i k a b e b a n p a j a k y a n g d ib a y a r k a n d i lu a r n e g e r i m e l e b ih i n i la i y a n g b o le h
d i k r e d i tk a n , m a k a a t a s s e l is ih le b ih d a r i K r e d i t P a j a k y a n g d ip e r b o l e h k a n t id a k
d a p a t d ik o m p e n s a s i k a n d i t a h u n f is k a l m e n d a t a n g .
S a a t m e n e r im a p e n g h a s i la n d a r i L N , p e n d a p a t a n a k a n d i a k u i s e b e s a r s e l u r u h
p e n d a p a t a n .
P a ja k y a n g t e l a h d i b a y a r d i a n g g a p s e b a g a i p a j a k d ib a y a r d i m u k a .
S a a t a k h i r t a h u n , p a ja k y a n g t e la h d ib a y a r k a n a k a n d i b e b a n k a n , w a l a u p u n
y a n g b o le h d ik r e d i t k a n m u n g k i n le b ih k e c i l d a r i ju m la h y a n g d ib a y a r k a n .
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D E F I N I S I P P H P S 2 5
P P h P a s a l 2 5 a d a l a h p a ja k y a n g d i b a y a r s e n d i r i o l e h W a j ib P a j a k s e l a m a
t a h u n b e r ja la n y a n g m e r u p a k a n a n g s u r a n d a r i p a j a k y a n g a k a n te r h u t a n g
u n t u k s a t u t a h u n p a j a k / b a g i a n t a h u n p a j a k
K e t e n t u a n P P h P S 2 5
B e s a r n y a a n g s u r a n p a j a k d a l a m t a h u n p a j a k b e r ja l a n y a n g h a r u s d i b a y a r
s e n d i r i o l e h W a j ib P a j a k u n t u k s e t ia p b u l a n a d a la h s e b e s a r P a j a k
P e n g h a s i la n y a n g t e r u t a n g m e n u r u t S u r a t P e m b e r it a h u a n T a h u n a n P a j a k
P e n g h a s i la n t a h u n p a j a k y a n g l a l u d i k u r a n g i d e n g a n :
P a j a k P e n g h a s i la n y a n g d i p o t o n g s e b a g a i m a n a d i m a k s u d d a l a m P a s a l
2 1 d a n P a s a l 2 3 s e r t a P a ja k P e n g h a s i la n y a n g d ip u n g u t s e b a g a im a n a
d im a k s u d d a l a m P a s a l 2 2 ; d a n
P a ja k P e n g h a s i la n y a n g d i b a y a r a t a u t e r u t a n g d l u a r n e g e r i y a n g b o l e h
d ik r e d it k a n s e b a g a i m a n a d im a k s u d d a la m P a s a l 2 4 ,
S e la n j u t n y a d ib a g i 1 2 ( d u a b e l a s ) a t a u b a n y a k n y a b u la n d a la m b a g ia n t a h u n
p a j a k .
C o n t o h
P P h T E R U T A N G C F M S P T T A H U N A N P P h 2 0 0 9 R p 5 0 .0 0 0 .0 0 0 . D I K U R A N G I :
P P h Y G D I P O T O N G P E M B E R I K E R J A ( P P h P A S A L 2 1 ) R p 1 5 .0 0 0 .0 0 0 .
P P h Y G D I P U N G U T P I H A K L A I N ( P P h P A S A L 2 2 ) R p 1 0 . 0 0 0 . 0 0 0 .
P P h Y G D I P O T O N G P I H A K L A I N ( P P h P A S A L 2 3 ) R p 2 . 5 0 0 . 0 0 0 .
K R E D I T P A J A K L U A R N E G E R I ( P P h P A S A L 2 4 ) R p 7 . 5 0 0 . 0 0 0 .
J U M L A H K R E D I T P A J A K R p 3 5 . 0 0 0 . 0 0 0 .
S E L I S I H R p 1 5 . 0 0 0 . 0 0 0 .
B E S A R N Y A A N G S U R A N Y G H A R U S D I B A Y A R S E N D I R I S E T I A P B U L A N U N T U K
T A H U N 2 0 1 0 R p 1 . 2 5 0 . 0 0 0 . ( R p 1 5 . 0 0 0 . 0 0 0 : 1 2 )
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P P h P S 2 5 u n t u k W P O P
B a g i W a j ib P a j a k O r a n g P r ib a d i y a n g t id a k m e l a k u k a n k e g ia t a n u s a h a a t a u
p e k e r ja a n b e b a s ( W P O P K a r y a w a n ) y a n g m e m p e r o le h p e n g h a s i la n la in
s e l a i n d a r i s a t u p e m b e r i k e r j a , b a i k k a r e n a b e k e r j a p a d a l e b ih d a r i s a t u
p e m b e r i k e r j a m a u p u n m e m il ik i p e n g h a s i la n la i n s e l a i n d a r i p e k e r j a a n d a n
p e n g h a s i la n l a i n t s b b u k a n m e r u p a k a n o b y e k P P h f in a l , m a k a s e l a i n
d iw a j ib k a n u n t u k m e la p o r k a n S P T T a h u n a n ( S P T 1 7 7 0 - S ) j u g a m e m i l ik i
k e w a j ib a n u n t u k m e m b a y a r d a n m e la p o r k a n P P h p a s a l 2 5 s e t ia p b u la n .
B e s a r n y a P P h P a s a l 2 5 y a n g h a r u s d i b a y a r o le h w a j ib p a ja k d i h i t u n g
b e r d a s a r k a n P P h y a n g t e r u t a n g d a la m S P T T a h u n a n t a h u n s e b e lu m n y a
s e t e la h d i k u r a n g i d e n g a n p e m o t o n g a n y a n g d i la k u k a n p i h a k l a i n y a n g d a p a t
d i k r e d i t k a n d a n d i b a g i 1 2 ( d u a b e la s ) . J a t u h t e m p o p e m b a y a r a n P P h p a s a l 2 5
a d a la h t a n g g a l 1 5 b u l a n b e r ik u t n y a . J ik a j a t u h t e m p o p e m b a y a r a n ja t u h p a d a
h a r i l ib u r , m a k a p e m b a y a r a n d a p a t d i la k u k a n p a d a h a r i k e r ja b e r ik u t n y a .
P e m b a y a r a n A n g s u r a n P P h p a s a l 2 5 in i , w a j ib d i la p o r k a n k e k a n t o r
p e la y a n a n p a ja k t e m p a t w a j ib p a ja k t e r d a f t a r p a l in g l a m b a t ta n g g a l 2 0 b u l a n
b e r ik u t n y a . A p a b i la ja t u h t e m p o p e l a p o r a n ja t u h p a d a h a r i l ib u r m a k a
p e n y a m p a i a n S P T M a s a P P h p a s a l 2 5 h a r u s d i la k u k a n p a d a h a r i k e r ja
s e b e l u m n y a .
C o n t o h
T r io S e t ia w a n s e o r a n g s u p e r v is o r p e r u s a h a a n t e x t i le , n a m u n p a d a h a r i S a b t u
d a n M in g g u j u g a b e r p r o f e s i s e b a g a i m a r k e t in g p r o p e r t y . P a d a S P T t a h u n a n
2 0 0 7 m e n u n j u k k a n d a t a b a h w a P P h t e r u t a n g a d a l a h s e b e s a r R p 1 5 . 0 0 0 . 0 0 0 ,
s e m e n t a r a p a j a k y a n g t e la h d ib a y a r k a n s e l a m a t a h u n 2 0 0 7 ( P P h p a s a l
2 1 , 2 2 , 2 3 d a n 2 4 ) a d a la h s e b e s a r R p . 1 1 . 5 0 0 . 0 0 0 . M a k a b e s a r n y a P P h p a s a l
2 5 t a h u n 2 0 0 8 a d a l a h s e b a g a i b e r ik u t :
P P h t e r u t a n g b e r d a s a r S P T t a h u n a n 2 0 0 7 = 1 5 . 0 0 0 . 0 0 0
K r e d i t P a j a k P P h P a s a l 2 1 , 2 2 , 2 3 d a n 2 4 = 1 1 . 5 0 0 . 0 0 0
S e l is ih : 1 5 . 0 0 0 . 0 0 0 1 1 . 5 0 0 . 0 0 0 = 3 . 5 0 0 . 0 0 0
P P h P a s a l 2 5 t a h u n 2 0 0 8 / b u la n = 3 . 5 0 0 . 0 0 0 : 1 2 = 2 9 1 . 6 6 7
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D e f i n i s i S K B d a n P E R U N T U K A N N Y A
S K B b e r f u n g s i s b g s u r a t k e t e r a n g a n y a n g m e m il i k i k e k u a t a n h u k u m
b a h w a W P y g m e m e g a n g s u r a t t s b t e r b e b a s d a r i k e w a j ib a n p e r p a ja k a n .
T e n t u t id a k s e m u a p a j a k s e r t a m e r t a b e b a s s E m u a . H a n y a j e n i s p a ja k y a n g
t e r c a n t u m d a l a m S K B s a j a y a n g t e r b e b a s k a n .
J e n is S K B i n i b e r a g a m , a n t a r a la in S K B P P N , S K B P P h 2 1 , S K B P P h 2 2
I m p o r , S K B P P h 2 3 , S K B P P h 4 ( 2 ) a t a u P e m o t o n g a n / p e m u n g u t a n p a ja k
( K E P - 1 9 2 / P J . / 2 0 0 2 ) .
U n t u k m e m p e r o le h S K B in i W P h a r u s m e n g a ju k a n s u r a t p e r m o h o n a n d g
b a h a s a in d o n e s i a ( s e b u t k a n j e n is p a ja k y g i n g in d i b e b a s k a n ) , s e r t a la m p i r a n
p e n d u k u n g k e K P P P r a t a m a d im a n a W P t e r d a f t a r .
W P Y G B E R H A K M E N G A J U K A N S K B
S e b a g a i m a n a d i a t u r d a l a m P E R - 1 / P J / 2 0 1 1 , T a t a C a r a P e n g a j u a n S K B
b e r la k u u n t u k P P h P s 2 1 , P a s a l 2 2 I m p o r , P a s a l 2 2 s e l a i n I m p o r , d a n P a s a l
2 3 .
W P y a n g d a l a m t a h u n p a ja k b e r ja la n d a p a t m e m b u k t ik a n t id a k a k a n t e r u t a n g
P a ja k P e n g h a s i la n k a r e n a m e n g a l a m i k e r u g i a n f i s k a l , d a la m h a l :
W P y a n g b a r u b e r d i r i d a l a m t a h u n p a ja k b e r ja l a n d a n m a s i h d a la m
t a h a p in v e s t a s i ;
W P b e lu m s a m p a i p a d a ta h a p p r o d u k s i k o m e r s ia l ; a t a u
W P m e n g a l a m i s u a t u p e r is t iw a y g b e r a d a d i lu a r k e m a m p u a n ( f o r c e
m a j e u r ) .
W P y a n g d a l a m t a h u n p a ja k b e r ja la n d a p a t m e m b u k t ik a n t id a k a k a n t e r u t a n g
P a j a k P e n g h a s i la n k a r e n a b e r h a k m e la k u k a n k o m p e n s a s i k e r u g i a n f is k a l ,
d i m a n a b e s a r n y a k o m p e n s a s i k e r u g i a n f is k a l a d a l a h k e r u g i a n t a h u n - t a h u n
p a j a k s e b e l u m n y a y g m a s ih d a p a t d ik o m p e n s a s i k a n y g t e r c a n t u m d lm S u r a t
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P e m b e r it a h u a n ( S P T ) T a h u n a n P a ja k P e n g h a s i la n a t a u s u r a t k e t e t a p a n
p a j a k .
W a j ib P a j a k y g d P t m e m b u k t ik a n P a ja k P e n g h a s i la n y g t e l a h & a k a n d i b a y a r
l e b i h b e s a r d a r i P a ja k P e n g h a s i la n y g a k a n t e r u t a n g .
W a j ib P a j a k y a n g a t a s s e l u r u h p e n g h a s i la n n y a d i k e n a k a n p a j a k b e r s i f a t
f i n a l .
S Y A R A T P E N G A J U A N S K B
P e r m o h o n a n d ia ju k a n s C R t e r tu l is K P D K A K P P S E t e m p a t W P t e r d a f t a r G N
m e n g g u n a k a n f o r m u l i r y g t e l a h d i t e t a p k a n .
S a t u p e r m o h o n a n d i a j u k a n u n t u k s e t ia p j e n i s p e m o t o n g a n d a n / a t a u
p e m u n g u t a n P P h P S 2 1 , P S 2 2 I m p o r , P S 2 2 s e la in I m p o r , & P S 2 3 .
S e t ia p p e r m o h o n a n d i la m p i r i d g n p e n g h i t u n g a n P a ja k P e n g h a s i la n y g
d i p e r k i r a k a n a k a n t e r u t a n g u n t u k t a h u n p a ja k d i a j u k a n n y a p e r m o h o n a n ,
k e c u a l i b a g i W a j ib P a j a k y g a t a s s e l u r u h p e n g h a s i la n n y a d i k e n a k a n p a j a k
b e r s if a t f in a l . P e n g h i t u n g a n P a j a k P e n g h a s i la n y g d ip e r k ir a k a n a k a n t e r u t a n g
p a l in g s e d i k i t h a r u s m e m u a t :
p e r e d a r a n u s a h a & lu a r u s a h a t a h u n b e r ja l a n s e r t a p e r k ir a a n
p e r e d a r a n u s a h a & l u a r u s a h a d L m 1 T H N p a ja k ;
b i a y a f is k a l t a h u n b e r j a l a n & p e r k ir a a n b i a y a f is k a l d a la m s a t u t a h u n
p a j a k , k e c u a l i b a g i W a j ib P a j a k y G m e n g g u n a k a n n o r m a p e n g h i t u n g a n
p e n g h a s i la n n e t o ;
p e r k i r a a n P a ja k P e n g h a s i la n y g a k a n t e r u t a n g d a l a m s a t u t a h u n p a j a k ;
P a j a k P e n g h a s i la n y g te l a h d i p o t o n g / d i p u n g u t d a n / a t a u d i b a y a r s e n d i r i
d l m t a h u n b e r ja l a n ; d a n
p e r k i r a a n P a j a k P e n g h a s i la n y g a k a n d i p o t o n g / d i p u n g u t d a n / a t a u
d i b a y a r s e n d i r i d lm t a h u n b e r ja l a n .
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2 0
W a j ib P a ja k t e la h m e n y a m p a i k a n S P T T a h u n a n P a ja k P e n g h a s ila n t a h u n
p a j a k t e r a k h i r s e b e l u m t a h u n d ia j u k a n p e r m o h o n a n , k e c u a l i b a g i W a j ib P a j a k
W a j ib P a j a k y g b a r u b e r d i r i.
P E N O L A K A N , P E N E R B I T A N , L E G A L I T A S & M A S A B E R L A K U S K B
W P d a p a t m e n g a ju k a n k e m b a l i P e m o h o n a n u t k m e m p e r o le h S K B , &
m e n u n g g u k e m b a l i la m a p e n g e r ja a n d a n p e m b e r ia n k e p u t u s a n y a i t u 5 ( l im a )
h a r i k e r j a . B i la ja n g k a w a k t u 5 ( l im a ) h a r i t e r le w a t i, W P h r s s e g e r a k e K P P u t k
p e n g u r u s a n S K B t S B ( u m u m n y a b i la t d k a d a s u r a t p e n o la k a n , b e r a r t i
p e r m o h o n a n d i t e r im a ) .
K e p a l a K P P h r s m e m b e r ik a n k e p u t u s a n d g n m e n e r b i t k a n S K B a t a u s u r a t
p e n o l a k a n p e r m o h o n a n S K B d l m ja n g k a w a k t u p a l in g l a m a 5 ( lim a ) h a r i k e r ja
s e j a k p e r m o h o n a n d i t e r im a s e c a r a le n g k a p .
W a j ib P a j a k y g t e la h m e n d p t s u r a t p e n o l a k a n p e r m o h o n a n S K B s e h u b u n g a n
d g n T d k t e r p e n u h in y a p e r s y a r a t a n , d a p a t m e n g a j u k a n k e m b a l i p e r m o h o n a n
p e m b e b a s a n d a r i p e m o t o n g a n d a n / a t a u p e m u n g u t a n P a j a k P e n g h a s i la n .
A p a b i la d a l a m ja n g k a w a k t u 5 h a r i k e r ja s e ja k p e r m o h o n a n d i t e r im a le n g k a p ,
K e p a l a K P P b e lu m m e m b e r ik a n k e p u tu s a n , p e r m o h o n a n W P d i a n g g a p
d i t e r i m a .
D l m h a l p e r m o h o n a n W P d ia n g g a p d it e r im a , K e p a la K P P w a j ib m e n e r b i t k a n
S K B d l m ja n g k a w a k t u 2 ( d u a ) h a r i k e r ja s e t e la h j a n g k a w a k t u 5 h a r i k e r ja
t e r s e b u t t e r le w a t i .
D l m h a l W P , y g t e la h m e n d a p a t S K B m e la k u k a n t r a n s a k s i d e n g a n le b i h d a r i
s a t u p e m o t o n g d a n / a t a u p e m u n g u t p a j a k m a k a W a j ib P a j a k d p t
m e n g g u n a k a n f o t o k o p i S K B y a n g t e l a h d i l e g a l i s a s i o le h K P P y g
m e n e r b i t k a n S K B , d G n c a r a :
W a j ib P a j a k m e n g a j u k a n p e r m o h o n a n le g a l is a s i S K B s e c a r a t e r t u l is
k e p a d a K e p a l a K P P y g m e n e r b i t k a n S K B d e n g a n m e n c a n t u m k a n
n a m a d a n N P W P p e m o t o n g d a n / a t a u p e m u n g u t p a ja k
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K e p a l a K P P h a r u s m e l a k u k a n l e g a l is a s i d lm ja n g k a w a k t u p a l in g la m a 1 ( s a t u ) h a r i
k e r j a s e j a k p e r m o h o n a n l e g a l is a s i d i t e r im a .
P e n g e r t i a n W i t h h o l d i n g T a x S y s t e m ( P e m o t o n g a n P a j a k S i s t e m )
S i s t e m in i m e r u p a k a n s i s t e m p e r p a j a k a n d im a n a p i h a k k e t ig a b a i k W a j ib P a ja k
O r a n g P r ib a d i m a u p u n W a j ib P a j a k B a d a n D a la m N e g e r i d ib e r i k e p e r c a y a a n o l e h
p e r a t u r a n p e r u n d a n g - u n d a n g a n u n t u k m e la k s a n a k a n k e w a j ib a n m e m o t o n g a t a u
m e m u n g u t p a j a k a t a s p e n g h a s i la n y a n g d ib a y a r k a n k e p a d a p e n e r im a a n
p e n g h a s i la n . P i h a k k e t ig a t e r s e b u t m e m i l ik i p e r a n a k t if d a l a m s i s t e m in i , d a n f is k u s
b e r p e r a n d a l a m p e m e r ik s a a n p a j a k , p e n a g i h a n , m a u p u n t in d a k a n p e n y i t a a n a p a b i la
a d a in d ik a s i p e la n g g r a n p e r p a j a k a n , s e p e r t i h a ln y a p a d a s e l f a s s e s s m e n t s y s t e m .
S i s t e m p a j a k in i m e n e k a n k a n k e p a d a p e m b e r ia n k e p e r c a y a a n p a d a p ih a k k e t ig a
d i lu a r f is k u s y a i t u , p e m b e r i p e n g h a s i la n m e l a k u k a n p e m o t o n g a n a t a u m e m u n g u t
p a j a k a t a s p e n g h a s i la n y a n g d i b e r ik a n d e n g a n s u a t u p e r s e n t a s e t e r t e n t u d a r i ju m la h
p e m b a y a r a n a t a u t r a n s a k s i y a n g d i la k u k a n n y a d e n g a n p e n e r im a p e n g h a s i la n .
J u m la h p a j a k y a n g d i p o t o n g a t a u d i p u n g u t o l e h p i h a k k e t ig a t e r s e b u t d ib a y a r k a n
k e p a d a n e g a r a m e l a l u i p e n y e t o r a n p a ja k s e p e r t i p a d a a k t iv i t a s y a n g d i la k u k a n d i s e l f
a s s e s s m e n t d a l a m ja n g k a w a k t u t e r t e n t u y a n g t e l a h d i t e t a p k a n U n d a n g - u n d a n g .
N a n t in y a ju m la h y a n g d i s e t o r k a n k e k a s n e g a r a it u a k a n d a p a t d ip e r h i t u n g k a n
k e m b a l i o l e h W a j ib P a j a k y a n g p e n g h a s i la n n y a d i p o t o n g a t a u d ip u n g u t d e n g a n
m e l a m p i r k a n b u k t i p e m o t o n g a n a t a u p e m u n g u t a n y a n g d i b e r ik a n o l e h p i h a k k e t ig a
s a a t t r a n s a k s i p e n e r im a a n p e n g h a s i la n .
M a s a l a h W i t h H o l d i n g T a x S y s t e m
W it h h o l d in g t a x s y s t e m m e r u p a k a n c a r a t e r m u d a h b a g i p e m e r in t a h u n t u k m e m u n g u t
p a ja k , t e t a p i d i p i h a k la i n , y a i t u p i a k w a j ib p a ja k , w i t h h o ld i n g t a x s y s t e m
in i m e n i m b u l k a n b e b a n p e m e n u h a n k e w a j ib a n p e r p a ja k a n ( c o s t o f c o m p l la c e ) y a n g
t in g g i , m is a l n y a b e b a n a d m in i s t r a s i , b e b a n s a k s i a d m in i s t r a s i t e r la m b a t la i n , d e n g a n
k a t a l a i n d a la m w i t h h o l d in g t a x s y s t e m in i w a j ib p a ja k d i w a j ib k a n u n t u k m e m u n g u t
d a n m e n g a d m in i s t r a s i k a n p a j a k n y a p i h a k la i n .
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C O N T O H K A S U S
P a d a t a n g g a l 1 M e i 2 0 0 8 , P e m e r in t a h A ( e m it e n ) m e n e r b i t k a n S u r a t
P e r b e n d a h a r a a n N e g a r a s e b a g a i b e r ik u t :
N i la i n o m in a l R p 1 0 0 . 0 0 0 . 0 0 0 , 0 0 .
J a n g k a w a k t u S P N 1 2 b u l a n ( ja t u h t e m p o t a n g g a l 1 M e i 2 0 0 9 ) .
P T D ( in v e s t o r ) p a d a s a a t p e n e r b i t a n p e r d a n a m e m b e l i S P N d e n g a n h a r g a R p
9 4 . 0 0 0 . 0 0 0 , 0 0 .
P T D t e t a p m e m e g a n g S P N t e r s e b u t h in g g a s a a t ja t u h t e m p o .
P e r h it u n g a n d i s k o n t o d a n P P h f in a l y a n g t e r u t a n g o l e h P T D p a d a s a a t ja t u h
t e m p o S P N a d a l a h s e b a g a i b e r ik u t :
D i s k o n t o = R p 1 0 0 . 0 0 0 . 0 0 0 , 0 0 R p 9 4 . 0 0 0 . 0 0 0 , 0 0 = R p 6 . 0 0 0 . 0 0 0 , 0 0
P P h F i n a l = 2 0 % x R p 6 . 0 0 0 . 0 0 0 , 0 0 = R p 1 . 2 0 0 . 0 0 0 , 0 0
M a n f a a t W i t h h o l d i n g T a x S y s t e m
W it h h o l d in g T a x S y s t e m s e la in m e m p e r la n c a r m a s u k n y a d a n a k e k a s N e g a r a
t a n p a i n t e r v e n s i f is k u s j u g a d a p a t m e n g h e m a t b i a y a a d m in i s t r a s i p e m u n g u t a n
( a d m in i s t r a t i v e c o s t ) , s e p e r t i p a d a s e l f a s s e s s m e n t , w a j ib p a j a k y a n g d i p o t o n g a t a u
d i p u n g u t p a j a k n y a s e c a r a t id a k t e r a s a t e la h m e m e n u h i k e w a j ib a n p e r p a j a k a n n y a .
M a n f a a t w it h h o l d in g t a x s y s t e m a n t a r a la i n , d a p a t m e n i g k a t k a n k e p a t u h a n
s e c a r a s u k a r e l a k a r e n a p e m b a y a r p a j a k s e c a r a t id a k l a n g s u n g t e la h m e m b a y a r
p a j a k n y a , p e n g u m p u l a n p a j a k s e c a r a o t o m a t is b a g i p e m e r in t a h t a n p a m e n g e l u a r k a n
b i a y a , m e n i g k a t k a n p e n e r im a a n p a j a k ( o p t im a l is a s i p e r lu a s a n o b j e k p a j a k ) ,
m e r u p a k a n p e n e r a p a n p r in s ip c o n v e n i e n c e o f t a x s y s t e m , s e r t a m e n i n g k a t k a n
p e n e r im a a n p a j a k ( o p t im a l is a s i p e r lu a s a n o b y e k p a ja k ) .
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P a j a k p e n g h a s i la n W i t h h o l d i n g T a x S y s t e m
P e n e r a p a n w i t h h o ld i n g t a x s y s t e m d i In d o n e s i a s e p e r t i y a n g d i a t u r d a l a m
U n d a n g - u n d a n g N o m o r 7 t a h u n 1 9 8 3 t e n t a n g P a j a k P e n g h a s ila n s e b a g a i m a n a y a n g
t e la h d iu b a h t e r a k h ir d e n g a n U n d a n g - u n d a n g N o m o r 3 6 t a h u n 2 0 0 8 , t id a k h a n y a
t e r b a t a s a t a s p e n g h a s i la n d a r i p e k e r j a a n ( e m p lo y m e n t in c o m e ) s e p e r t i g a j i d a n u p a h
( P P h p a s a l 2 1 ) ; p e n g h a s i la n d a r i m o d a l (p a s s iv e in c o m e ) s e p e r t i d e v id e n , b u n g a ,
s e w a d a n r o y a l t i ( P P h p a s a l 2 3 d a n 2 6 ) , t e t a p i ju g a d i p e r lu a s t e r h a d a p p e n g h a s i la n
d a r i u s a h a ( b u s s i n e s in c o m e ) . B a h k a n , t e r h a d a p t r a n s a k s i y a n g b u k a n p e n g h a s i la n ,
s e p e r t i p e m b a y a r a n k e p a d a b a d a n - b a d a n p e m e r in t a h d a n im p o r a t a u k e g i a t a n
u s a h a d i b i d a n g t e r t e n t u ( P P h p a s a l 2 2 ) . P e n g a t u r a n a t a s je n i s - je n i s p e n g h a s i la n d a n
t r a n s a k s i y a n g d i k e n a k a n w i t h h o ld i n g t a x t id a k s e l u r u h n y a d i a t u r o l e h U n d a n g -
u n d a n g P P h , t e t a p i b a n y a k d i d e l e g a s ik a n k e p a d a P e r a t u r a n P e m e r in t a h , K e p u t u s a n
M e n t e r i K e u a n g a n d a n K e p u t u s a n D ir e k t u r J e n d e r a l P a ja k
1 . K o n f l ik D a l a m W it h h o ld i n g T a x
J ik a p e r u s a h a a n m e m il ik i t r a n s a k s i y a n g m e n i m b u l k a n k e w a j ib a n u n t u k
m e m u n g u t w it h h o ld i n g t a x , m a k a p e n t in g b a g i p e r u s a h a a n u n t u k m e la k s a n a k a n
k e w a j ib a n n y a i n i s e b a i k - b a ik n y a . K o n f l ik d a la m w it h h o ld i n g t a x a k a n t e r ja d i jik a
p e n e r im a p e n g h a s i la n t id a k b e r s e d i a d i p o t o n g p a ja k n y a a t a u a d a n y a p e r b e d a a n
p e n a f s ir a n m e n g e n a i je n i s p a j a k d a n b e s a r n y a t a r i f p a ja k y a n g a k a n d i p o t o n g .
O le h k a r e n a k e w a j ib a n p e m o t o n g a n , p e n y e t o r a n , d a n p e l a p o r a n a d a p a d a
p e m b e r i p e n g h a s i la n m a k a k o n f l ik d a p a t d ia t a s i d e n g a n c a r a n e g o s i a s i u l a n g
d e n g a n p i h a k p e m b e r i ja s a . J i k a p e m b e r i ja s a t e t a p t id a k b e r s e d i a d i p o t o n g
p a j a k n y a , m a k a p e r u s a h a a n d a p a t m e l a k u k a n s a l a h s a t u d a r i d u a c a r a b e r ik u t in i ,
m e m b a y a r k a n s e n d i r i p a j a k y a n g t e r u t a n g ( P P h d i t a n g g u n g ) a t a u m e la k u k a n
g r o s s u p a t a s n i la i k o n t r a k ( d i b e r ik a n t u n ja n g a n P P h ) . J ik a p e r u s a h a a n
m e m b a y a r k a n s e n d ir i p a j a k y a n g t e r u t a n g , m a k a p a j a k t e r s e b u t t id a k b o l e h
d i k u r a n g k a n . S e m e n t a r a it u jik a p e r u s a h a a n m e l a k u k a n g r o s s u p m a k a p a ja k
y a n g t e r u t a n g b o l e h d ib i a y a k a n , k e c u a l i d e v i d e n d a n P P h F i n a l . G r o s s u p
s e b a i k n y a d i m u l a i d a r i k o n t r a k p e r ja n j ia n , i n v o i c e , F P , d a n d o k u m e n l a i n y a n g
t e r k a i t a g a r t e r d a p a t k e s e s u a i a n a n t a r a p e n e r im a d a n p e m b e r i ja s a .
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2 4
2 . R e k o n s i l ia s i O b j e k W it h h o ld i n g T a x D e n g a n L a p o r a n K e u a n g a n
K e w a j ib a n w a j ib p a j a k d a l a m k e d u d u k a n s e b a g a i p e m o t o n g a t a u p e m u n g u t
( w it h h o ld e r ) p e r lu m e n d a p a t p e r h a t ia n s e r iu s d a r i p e r u s a h a a n . O le h k a r e n a i t u
p e r lu d i la k u k a n p e n g e n d a l ia n p e r p a ja k a n ( t a x c o n t r o l ) u n t u k m e m a s t ik a n b a h w a
s e l u r u h o b j e k w it h h o ld i n g t a x s u d a h d i la k u k a n p e m o t o n g a n a t a u p e m u n g u t a n n y a .
C a r a n y a a d a la h d e n g a n r e k o n s i l ia s i a t a u e k u a l is a s i a n t a r a S P T M a s a d e n g a n
o b j e k P P h y a n g t e r d a p a t d a la m la p o r a n k e u a n g a n k o m e r s ia l .
D a la m h a l in i t e r d a p a t a k u n - a k u n y a n g s e p e n u h n y a m e r u p a k a n o b j e k w i t h h o ld i n g
t a x d a p a t la n g s u n g d i p e r b a n d i n g k a n . A k a n t e t a p i a t a s a k u n - a k u n y a n g d i d a l a m n y a
h a n y a t e r d a p a t s e b a g ia n s a ja y a n g m e r u p a k a n o b j e k w it h h o l d in g t a x , m a k a p e r lu
d i la k u k a n p e m is a h a n a n t a r a y a n g o b j e k d a n y a n g b u k a n o b j e k w it h h o ld i n g t a x . B i la
d i p e r lu k a n d a p a t d i b u a t b u k u p e m b a n t u u n t u k m e n c a t a t r in c i a n o b je k w it h h o ld i n g t a x
d i k a i t k a n d e n g a n b u k u b e s a r n y a , m u l a i d a r i n a m a a k u n , t a n g g a l t r a n s a k s i , n o m o r
jo u r n a l v o u c h e r, je n i s t r a n s a k s i , ju m la h o b j e k , m a s a p e r o l e h a n , d a n n o m o r s e r t a
t a n g g a l b u k t i p e m o t o n g a n P P h y a n g d i b u a t .
T a x T R E A T Y
P e r ja n j ia n P e n g h in d a r a n P a ja k B e r g a n d a ( P 3 B ) a d a l a h p e r ja n j ia n
in t e r n a s io n a l d i b i d a n g p e r p a j a k a n a n t a r k e d u a n e g a r a g u n a m e n g h i n d a r i
p e m a ja k a n g a n d a a g a r t id a k m e n g h a m b a t p e r e k o n o m ia n k e d u a n e g a r a
d e n g a n p r in s i p s a l in g m e n g u n t u n g k a n a n t a r k e d u a n e g a r a d a n d i la k s a n a k a n
o l e h p e n d u d u k a n t a r k e d u a n e g a r a y a n g t e r lib a t d a l a m p e r ja n j ia n t e r s e b u t .
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T u j u a n P 3 B [ T a x T r e a t y ]
M e n c e g a h t e r ja d i n y a p e n a r ik a n p a j a k b e r g a n d a y a n g d a p a t
m e m b e r a t k a n i k l im d u n i a u s a h a k e d u a n e g a r a ;
M e n i n g k a t k a n in v e s t a s i m o d a l d a r i lu a r n e g e r i k e d a l a m n e g e r i;
M e n in g k a t k a n s u m b e r d a y a m a n u s ia ;
M e n g a d a k a n p e r t u k a r a n in f o r m a s i g u n a m e n c e g a h T a x E v a s i o n d a n
T a x A v o i d a n c e ;
M e n c i p t a k a n k e d u d u k a n y a n g s e t a r a d a l a m h a l p e n a r ik a n p a j a k a n t a r
d u a n e g a r a .