Anda di halaman 1dari 22

TAX AMNESTY

-
SAID. REDEEM.
RELIEVED
Basic ..
Background: Impact on indonesia:
moderate global economic growth indonesias economic is slowdown
Americas economy is not yet deficit trade balance
stable budget deficit enlarged
slowing growth in china the come down in the growth rate
uncertainty policy of monetary of industry sector / manufacturing
commodity prices is decline infrastructure gap remains high
geopolitical risks: middle east &
brexit The result of these conditions cause
increased:
unemployment
poverty
gaps
WE HAVE TO FIND!

New sources of economic growth!


Indonesia's economic growth is come
down so must to seek sources of foreign
investment. This case cause investment
opportunities in indonesia is OPEN!

THE WAY IS WITH REPATRIATION.


Treasure citizen spread across indonesia

TIME TO GO BACK, NOW!


WHY NOW?
Because this country needs a lot of funds for sustainable development and
inclusive. Take advantage of the tax amnesty now, before:
Automatic Exchange Of Information (AEOI), at least start in 2018
revision of the banking legislation for disclosure of data for taxation
With this, the taxpayer can no longer hide their assets from tax authorities
THE PURPOSE OF TAX AMNESTY:
1. Increase the sources of economic growth by the repatriation of assets which
aims to:
increased domestic liquidity
improvement of the exchange rate
competitive interest rates
increased investment
2. Expansion of the database taxation:
a. data is valid, comprehensive and integrated
b. the calculation of potential tax revenue is more reliable
3. Increase tax revenue:
a. short term = reception ransom
b. long term = tax revenues based data more complete and accurate
The definition of a tax amnesty is _
the elimination of the tax owed should not be subject to
the tax administration and criminal sanctions in field of
taxation by uncovering treasures and pay the ransom.

6 gains of tax amnesty:


1. Elimination: taxes payable
2. Not charged: criminal and administrative sanctions taxation
3. Not done: inspection, examination and investigation
preliminary evidence
4. Termination: examination process, preliminary evidence
examination, or investigation
5. Secret guarantee: the data of tax amnesty can not be the
basis of the examination and investigation of any criminal offense
6. Exemption: income tax for additional property behind the name
Tax amnesty be valid to income tax (PPh), value added tax (PPN),
sales tax on luxury goods (PPnBM) up to the end of the last tax
year*
* = in the last tax year period 1 january 2015 to 31 december 2015
Individual / company who Exceptions are subject to
required to join a tax taxpayers:
amnesty: investigation and the
company investigation file has been
individual declared complete by the
employers with a certain prosecutor for a criminal
turnover offense in the field of taxation
individuals / companies who in the judicial process for
do not have a taxpayer criminal acts in the field of
identification number (NPWP) taxation
undergo a criminal conviction
for a criminal offense in the
field of taxation
Must do:
1. Disclose all property that has not been reported in the annual income tax
report
2. Pay ransom

How to count ransom = percentage rate X net assets


How to calculate net assets = the additional assets - debts related to
the acquisition of additional property and has not been reported in the
last income tax returns
How to calculate net assets seen from:
property in the form of cash reported in accordance nominal value
other assets except cash are reported in accordance reasonable price
according to the calculation of the taxpayer itself
if in foreign currency, the foreign currency should converted into
rupiah with exchange rate of the finance minister at the end of the last
tax year
Acquisition-related debt assets may be deducted as much as:
75% of additional assets for corporate taxpayers
50% of additional assets for an individual taxpayer / individual
The equitable value is _
the value that describes as conditions
and circumstances similar or
equivalent assets based on assessment
of the taxpayer. Recorded as the
acquisition cost of assets reported at
least in annual income tax report in
2007
Percentage rate:
Disclosure of property that situated in indonesian:
2% for first period since 1 july 2016 - 30 september 2016
3% for second period since 1 october 2016 - 31 december 2016
5% for third period since 1 january 2017 - 31 march 2017

Disclosure of property situated outside the territory of the republic of indonesia (if the
property is not transferred into indonesian)
4% for first period since 1 july 2016 - 30 september 2016
6% for second period since 1 october 2016 - 31 december 2016
10% for third period since 1 january 2017 - 31 march 2017

If you transfer and invest overseas possessions into indonesian, you get a special percentage
rate that is:
2% for first period since 1 july 2016 - 30 september 2016
3% for second period since 1 october 2016 - 31 december 2016
5% for third period since 1 january 2017 - 31 march 2017

Deadline transfer of property into the territory of the republic of indonesia:


First period is 1 july 2016 - 30 september 2016
Second period is 1 october 2016 - 31 december 2016
Third period is 1 january 2017 - 31 march 2017
Investments vehicle: (with period Special rate for specific
at least 3 years)
Indonesians stock
turnover for taxpayers
bonds of state-owned enterprises with business circulation
bonds of financing institution up to 4.8 billion in the
owned by the government
last tax year (be valid
financial investment in the bank's
perception since 1 july 2016-31
bonds of private companies who march 2017):
supervised the financial services
authority (OJK) 0.5% if the
infrastructures investment property is disclosed up
through governments cooperation to 10 billion
with business entities
real sector investment based on 2% if the
the priorities set by the government property is disclosed
other forms of investment
constituted under regulations
more than 10 billion
A minimum period of additional assets disclosed or
transferred into the territory of the republic of
indonesia to remain in indonesian is 3 years
How to submit a petition:
1. Meet the helpdesk to talk about:
Tax amnesty
Requirements necessary
Tax arrears
Counting ransom
2. Pay the ransom
3. Convey the letter of affidavit treasure for tax amnesty and
attachments
Tax arrears consist of:
the principal amount of the unpaid tax
additional taxes accrued including taxes should not be returned (by decision of
directorate general of taxes or a judicial decision)
Affidavits letter contains the taxpayer's identity, assets, debts, net assets, and accounting of ransom signed
by the taxpayer itself for individual / private person and the leader of a business entity or proxy for
business entities. An affidavits letter may be submitted at least 3 (three) times.

Requirements:
have a taxpayer identification number / NPWP
paying ransom
the last annual tax return income tax has been reported
About Last Annual Income Tax:
Annual Income Tax 2015 = for taxpayers whose accounting year ends on the period 1 july 2015 - 31 december
2015
Annual Income Tax 2014 = for taxpayers whose accounting year ends on the period 1 january 2015-30 june 2015

Requirements:
pay off the entire principal arrears (including branches) like tax assessments (SKP), tax bills (STP)
for taxpayers who have preliminary evidence examination and / or investigation, must pay taxes that underpaid
and taxes should not be returned
revoke the petition in the form of refund overpaid taxes, reduction / elimination of the administrative sanctions in
like tax assessments (SKP), tax bills (STP) that are the subject of tax payable, the reduction / cancellation of the
tax assessment is incorrect, the lawsuit; objection; appeal; correcting on tax assessments and decision letter.
Within 10 working days, finance ministers must publish a certificate of tax amnesty.
Confidentiality of the data:
it cant be requested by anyone
it cant be given at any parties
can not be used as the basis of investigation, investigation and / or
prosecution of any criminal offense
anyone who leaked the information will be sentenced to imprisonment at
least for 5 years

Submit a statement of assets for tax amnesty and the


requirements to registered tax services office
IMMEDIATELY!
If after a period of remission ends, directorate
general of taxation find treasures that have not been
reported, taxpayers who participate in the program
then the property tax amnesty will be considered as
additional income and subject to income tax + get a
penalty as much as 200%
All disputes appertain with implementation of the
tax amnesty just can be resolved by the filing of a
lawsuit in the judiciary taxes.

After a period of remission ends, the taxpayer does


not take advantage of tax amnesty and the
directorate general of taxation find treasures that
have not been reported get consequences maximum
of 3 years since the enactment of laws tax amnesty,
the property will be considered as additional income
& tax report (SPT) and must pay a taxed +
administrative sanctions in accordance laws of
taxation.
Case of a Tax Amnesty

Irwan Tanoedidjaja ONLY have treasure is in Indonesia. In Annual Income Tax


2015 (last Annual income tax report) Taxpayer reported:
A. total assets = Rp. 0.
B. total Debt = Rp. 0 -
C. total net assets = Rp. 0

In the statement letter at the period of the first month until third months since
the laws be valid, the amount of treasure is known
A. Additional assets Values:
- Home @ sentul = Rp. 1,007,041,200 (corresponding values in PPJB)
- Car Luxio = Rp. 118.000.000 (corresponding value in BPKB)
- Other cash = Rp. 500.000.000 (corresponding amount of cash on hand)
B. Debt value = Rp503.520.600 (corresponding property-related debts @sentul
home)
*debt value MAX 50% from Rp. 1.007.041.200
C. net assets value = assets - debts = (1,007,041,200 + 118,000,000 +
500,000,000) 503.520.600 = 1.121.520.600
so, bases of ransom is: Rp 1,121,520,600
Calculate Money Ransom = percentage Rates in the
period of the first month until third months since the
laws be valid is 2% (two percent)

base of Money ransom is Rp. 1,121,520,600.00

Money Ransom should paid = 2% x Rp


1,121,520,600 = Rp. 22,430,412
ESTIMASI BESARAN UANG TEBUSAN TAX AMNESTY - IRWAN TANOEDIDJAJA
SURAT PERNYATAAN HARTA UNTUK PENGAMPUNAN PAJAK

no uraian nilai
1 nilai harta bersih dalam SPT PPh terakhir -
2 nilai harta bersih di dalam negeri
harta tambahan:
rumah = 1.007.041.200 / ppjb 1.007.041.200
mobil luxio = 118.000.000 / bpkb 118.000.000
setara kas lainnya = 500.000.000 / cash on hand 500.000.000
jumlah 1.625.041.200
utang:
utang pada karya bintang gemilang, pt = 503.520.600 / rumah sentul 503.520.600
total harta bersih = harta utang = 1.121.520.600
3 nilai harta bersih di LN yang dialihkan ke DN (repatriasi) -
4 nilai harta bersih di LN yang TIDAK dialihkan ke DN (tidak repatriasi) -
5 dasar pengenaan uang tebusan (DPUT) -
a DPUT untuk harta bersih di DN & harta bersih di LN yang dialihkan ke DN (2+3) 1.121.520.600
b DPUT untuk harta bersih di LN yang tidak dialihkan ke DN (4) -
6 dasar pengenaan uang tebusan pada pernyataan sebelumnya
a DPUT untuk harta bersih di DN & harta bersih di LN yang dialihkan ke DN -
b DPUT untuk harta bersih di LN yang tidak dialihkan ke DN -
7 dasar pengenaan uang tebusan pada pernyataan ini
a DPUT untuk harta bersih di DN & harta bersih di LN yang dialihkan ke DN (5a-6a) 1.121.520.600
b DPUT untuk harta bersih di LN yang tidak dialihkan ke DN (5b-6b) -
8 penghitungan uang tebusan (tarif berdasarkan period pelaporan pengampunan)
a uang tebusan untuk harta bersih di DN & harta bersih di LN yang dialihkan ke DN (tarif*7a) = 2%*DPUT 22.430.412
b uang tebusan untuk harta bersih di LN yang tidak dialihkan ke DN (tarif*7b) -
c jumlah uang tebusan (8a+8b) 22.430.412
9 uang tebusan 22.430.412
CONTOH SOAL TAX AMNESTY

Irwan Tanoedidjaja HANYA memiliki Harta yang berada di dalam wilayah Negara
Kesatuan Republik Indonesia. Dalam Surat Pemberitahuan Tahunan Pajak
Penghasilan Tahun Pajak 2015 (SPT PPh Terakhir) Wajib Pajak melaporkan:
a. Nilai Harta Rp 0,00
b. Nilai Utang Rp 0,00 -
c. Nilai Harta bersih Rp 0,00

Dalam Surat Pernyataan yang disampaikan pada periode bulan pertama sampai
dengan akhir bulan ketiga terhitung sejak Undang-Undang ini mulai berlaku,
diketahui bahwa:
a. Nilai Harta tambahan:
- rumah @ sentul = Rp. 1.007.041.200 (sesuai nilai di PPJB)
- mobil luxio = Rp. 118.000.000 (sesuai nilai di BPKB)
- setara kas lainnya = Rp. 500.000.000 (sesuai besaran cash on hand)
b. Nilai Utang Rp503.520.600 (sesuai hutang terkait harta rumah @sentul)
*besar hutang MAX 50% dari Rp. 1.007.041.200
c. Nilai Harta bersih = harta utang =
(1.007.041.200 + 118.000.000 + 500.000.000) - 503.520.600 = 1.121.520.600
Dengan demikian dasar pengenaan Uang Tebusan adalah: Rp 1.121.520.600
Penghitungan Uang Tebusan: Tarif pada periode
bulan pertama sampai dengan akhir bulan ketiga
terhitung sejak Undang-Undang ini mulai berlaku
adalah 2% (dua persen);

Dasar pengenaan Uang Tebusan adalah Rp


1.121.520.600,00;

Uang Tebusan yang harus dibayar:


2% x Rp 1.121.520.600 = Rp. 22.430.412
ESTIMASI BESARAN UANG TEBUSAN TAX AMNESTY - IRWAN TANOEDIDJAJA
SURAT PERNYATAAN HARTA UNTUK PENGAMPUNAN PAJAK

no uraian nilai
1 nilai harta bersih dalam SPT PPh terakhir -
2 nilai harta bersih di dalam negeri
harta tambahan:
rumah = 1.007.041.200 / ppjb 1.007.041.200
mobil luxio = 118.000.000 / bpkb 118.000.000
setara kas lainnya = 500.000.000 / cash on hand 500.000.000
jumlah 1.625.041.200
utang:
utang pada karya bintang gemilang, pt = 503.520.600 / rumah sentul 503.520.600
total harta bersih = harta utang = 1.121.520.600
3 nilai harta bersih di LN yang dialihkan ke DN (repatriasi) -
4 nilai harta bersih di LN yang TIDAK dialihkan ke DN (tidak repatriasi) -
5 dasar pengenaan uang tebusan (DPUT) -
a DPUT untuk harta bersih di DN & harta bersih di LN yang dialihkan ke DN (2+3) 1.121.520.600
b DPUT untuk harta bersih di LN yang tidak dialihkan ke DN (4) -
6 dasar pengenaan uang tebusan pada pernyataan sebelumnya
a DPUT untuk harta bersih di DN & harta bersih di LN yang dialihkan ke DN -
b DPUT untuk harta bersih di LN yang tidak dialihkan ke DN -
7 dasar pengenaan uang tebusan pada pernyataan ini
a DPUT untuk harta bersih di DN & harta bersih di LN yang dialihkan ke DN (5a-6a) 1.121.520.600
b DPUT untuk harta bersih di LN yang tidak dialihkan ke DN (5b-6b) -
8 penghitungan uang tebusan (tarif berdasarkan period pelaporan pengampunan)
a uang tebusan untuk harta bersih di DN & harta bersih di LN yang dialihkan ke DN (tarif*7a) = 2%*DPUT 22.430.412
b uang tebusan untuk harta bersih di LN yang tidak dialihkan ke DN (tarif*7b) -
c jumlah uang tebusan (8a+8b) 22.430.412
9 uang tebusan 22.430.412
Thank You