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The term “non-resident tax payer” according to income tax law in Indonesia defines as an individual who does not reside in lndonesia, has been present in lndonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) months period, and an entity which is not established and is not domiciled in lndonesia conducting business or carrying out activities through a permanent establishment in lndonesia.

Non-resident Tax payer also means any individual who does not reside in lndonesia, has been present in lndonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) months period, and any entity which is not established and is not domiciled in lndonesia, which may receive or accrue income from lndonesia other than from conducting business or carrying out activities through permanent establishment.

A non-resident taxpayer is an individual or entity residing or domiciled outside lndonesia, who derives income from lndonesia, through or not through a permanent establishment. An individual not residing in lndonesia, but staying in lndonesia for less th an 183 (one hundred and eighty-three) days within a period of 12 (twelve) months, is a Nonresident Taxpayer.

If the income is derived through a permanent establishment, the individual or entity is taxed through the permanent establishment. The said Individual or entity shall maintain the status of Nonresident Taxpayer.

Therefore, the permanent establishment substitutes the individual or entity as non-resident Taxpayer in fulfilling the taxation obligation in lndonesia. In the case that the income is not derived through a permanent establishment, the tax is imposed directly to the non-resident taxpayer.

sources: idtaxes.wordpress.com 

The term “resident Taxpayer”  based on the Income Tax Law of Indonesia, means:

1. Individual who resides in lndonesia, is an individual who has been present in lndonesia for more than 183 (one hundred and eighty-three) days within any 12 (twelve) months period, or an individual who has been residing in lndonesia within a particular taxable year and intends to reside in lndonesia.
2. entity established or domiciled in lndonesia, except part of government bodies which fulfills some criterias;
   1. Its establishment is pursuant to the laws;
   2. financed by State Budget or Local Government Budget;
   3. Its revenues are included in State Budget or Local Government Budget; and
   4. Its book keeping is audited by the government auditor; and
3. Any undivided inheritance as a unit in lieu of beneficiaries.

ln principle, an individual who constitutes a resident taxpayer is an individual residing or staying in lndonesia. Included in the term “individuals residing in lndonesia” are those who have the intention to reside in lndonesia, the determination of which shall be considered is based on the facts and circumstances.

To meet the criterion of “present in lndonesia for more than 183 (one hundred and eighty-three) days”, an individual does not have to be consecutively present. It shall be determined by the total number of days the said individual is in lndonesia within a period of 12 (twelve) months since his/her arrival.

An undivided inheritance inherited by an individual as a resident taxpayer shall be assumed as a Resident Taxpayer under this Law. To meet the taxation obligations thereof, the said undivided inheritance substitutes the obligations of the heirs/heiresses who have the right thereof. If the said undivided inheritance has already been distributed, then the taxation obligation thereof shall be transferred to the heir/heiresses.

An undivided inheritance inherited by an individual as a Non¬resident taxpayer not doing business or conducting activities through a permanent establishment in lndonesia is not assumed as a substitute to the taxpayer because the tax imposed on income derived by the said individual shall be inherent to the object.

sources: idtaxes.wordpress.com

Based on Income Tax Law 36 Years 2008, Tax Subject in Indonesia consists of Resident and Non-resident Taxpayer.

A Resident Taxpayer constitutes a Taxpayer if he/she derives income that exceeds personal exemption.
A resident corporate taxpayer constitutes a taxpayer since it is established, or is domiciled in lndonesia.

Non-resident taxable persons, both individual or as an entity corporate, constitutes a taxpayer because of income they received and/or obtains from lndonesia or because of income shall mean any individual or any entity who/which has already fulfilled its subjective and objective obligation.
With respect to the Taxpayer Indentification Number, an Individual Taxpayer receiving income less than personal exemption is not necessary to register himself or herself to obtain a Taxpayer Indentification Number.

Principal differences between Resident and Nonresident Taxpayers are in the manner that they fulfill their tax obligation, among others are as folIows:

1. A Resident Taxpayer is taxed on his income derived from lndonesia and overseas, whereas a Non-resident Taxpayer is taxed only on the income originating from sources in lndonesia;
2. A Resident Taxpayer is taxed based on the net income with a general rate, whereas a Non¬resident Taxpayer is taxed based on the gross income with an appropriate rate; and
3. A Resident Taxpayer is obliged to submit Annual Return as means for assessing his tax obligation in a taxable year, whereas a Non-resident Taxpayer is not, because his tax obligation are fulfilled through with holding tax, which is final in nature.

Non-resident Taxpayers doing business or conducting activities through permanent establishment in lndonesia are equivalent with Resident Taxpayers in the manner of the fulfillment of their taxation as regulated in this Law and The Law on General Provisions and Tax Procedures.

The determination of an individual’s residence or an entity’s domicile is important to ascertain which Tax District Office shall have the taxation jurisdiction on the income derived by the individual or entity.

Basically, an individual’s residence or an entity’s domicile shall be determined based on the facts and the circumstances. Therefore the determination of a residence or a domicile shall not only be based on formal condition, but shall also on the reality.

Several matters necessarily considered by the Director General of Taxes in determining the residence of an individual or the domicile of an entity among others are the domicile, residential address, residence of the family, the place to conduct the main business, or other essential matters to facilitate the implementation of the tax obligation fulfillment.

sources: idtaxes.wordpress.com 

In Indonesia, income tax subject consist of:

1. Individual and undivided inheritance as a unit in lieu of the beneficiaries;
2. entity; and
3. permanent of establishment

An individual as a tax subject may reside or be present in lndonesia or outside lndonesia. An undivided inheritance as a unity constitutes as a substitute to tax subject, substituting those who have the right thereof, namely the heirs/heiresses. The purpose of designating an undivided inheritance as a substitute tax subject is to allow Tax Authorities to collect tax originating there from.

The term entity is defined as a group of persons and/or capital as a unity whether or not it conducts business or activity which covers limited companies, limited partnerships, other types of companies, state-owned or local-owned enterprises in whatever name and form, firm, kongsi, cooperative, pension fund, partnership, association, foundation, public organization, social-political organization or other similar organization, institution, and other forms of entities including collective investment contracts and permanent establishment.

State-owned and local-owned enterprise are tax subject, regardless of their names and forms, thus any unit of the government body, such as institution, entity, and others, owned by the central government and the local government which conducts business or activities to derive income, constitutes as tax subject.

The term society includes associations, unions, organization, or association of parties who have the same interests.

A permanent establishment is an establishment used by an individual who does not reside in lndonesia, an individual who has been present in lndonesia for not more than 183 (one hundred and eighty-three) days within any period of 12 (twelve) months, and an entity which is established outside lndonesia and is not domiciled in lndonesia conducting business or carrying out activities.

A permanent establishment is a Tax Subject which, for taxation purposes, is treated as a corporate taxpayer.

sources: idtaxes.wordpress.com 

Tax in Indonesia based on Article 23A of 1945 Indonesian Constitution (Undang-Undang Dasar 1945) which states “All taxes and other levies for the needs of the state of a compulsory nature shall be regulated by law.”
There are two types of tax in Indonesia:

• Local Government Tax
• Central Government Tax

This blog will provide information merely on Central Government Tax that consist of:

• Income Tax

• Value Added Tax (named Goods and Services and Sales Tax on Luxury Goods)

• Stamp Duty

• Tax Court Law

Masjid Kantor Pusat Direktorat Jenderal Pajak diambil dari atap Gedung B.

Desain Awal "Bayar Pajak di Bank/Kantor Pos"

Tanpa banyak pertimbangan, apalagi pertimbangan terkait dengan desain, segera desain tersebut saya upload di twitter. Bagi saya, poster tadi hanya sebagai alat bantu agar twit saya menarik perhatian follower dan mereka bersedia membaca dan syukur-syukur me-retweet.

Benar saja, desain tersebut menarik perhatian banyak follower dan banyak sahabat pajak yang me-retweet poster tersebut. Saat itu sudah hampir 75 pengguna twitter yang me-retweet.

Melihat bahwa poster tersebut banyak yang suka dan me-retweet, admin kanal media sosial lainnya, facebook, pun turut mengunggah poster tersebut di time line Facebook.

Respon terhadap desain di atas di facebook juga sedemikian meriah. Banyak yang mengamini dan memberi "like" di postingan tersebut, kurang lebih 500 an like, sementara yang melakukan share mendekati 300 share.

Nah, dari sinilah (time line facebook) hipotesa saya (di awal tulisan) kemudian terbukti :). Ada beberapa pihak (pejabat DJP) yang kemudian memberikan komentar langsung ke atasan saya dan bertanya-tanya tentang desain tersebut. Mulai dari penggunaan warna merah untuk tanda centang (check) dan penggunaan tanda kurung di kata "bukan".

Baiklah, desain pun saya order untuk diubah, untuk mengakomodir masukkan tersebut. Walaupun sudah saya beri masukkan bahwa apa yang sudah di upload dan beredar di facebook, tidak bisa begitu saja ditarik dan di update. Artinya foto tersebut harus di delete dan kemudian kita upload ulang. Dan itu tidak dapat menghentikan laju peredaran gambar tersebut.

Inilah hasil revisi pertama nya...