.,, weighed: a. that the State of the Republic of Indonesia is a legal state based on Pancasila and the Basic Law of 1945 that upholds the rights and obligations of the citizens, therefore taxation as one of the embodiment of statehood is a means of role. as well as in state financing and national development;
., b. that the taxation system which is the basis for the implementation of the state tax on which this is in effect, is no longer compatible with the economic growth and social life of the Indonesian people, both in terms of national security and the In support of development financing;
., c. that the system of taxation that is included in the provisions of the applicable taxation laws has not been fully able to move the role as well as all the layers of tax subjects in the increased acceptance of the country. necessary to realize the continuity and improvement of development in order to strengthen national resilience:;
., d. that taxes are one of the sources of the state's acceptance that must flourish and increase, in accordance with the development of the people's real capabilities and the rate of national development;
.,, c. that the system and taxation laws that are the cornerstone of the implementation of the country ' s tax refunds that have been in effect need to be updated and adapted to Pancasila and the Basic Law of 1945;
., f. that therefore the system and the taxation laws in general, the tax tax, income tax, and the tax on interest, dividend din royalty that are in effect this adult in particular need to be updated and adjusted so that more provide legal, simple, easy to execution, as well as more equitable and equitable;
., g. that to be able to achieve that intent on the need to be drafted by the Act on the Income Tax;
.,, Given: 1. Section 5 of the paragraph (1), Section 20 of the paragraph (1), and Article 23 of the paragraph (2) of the Basic Law of 1945;
., 2. The Decree of the People's Consultative Assembly of the Republic of Indonesia Number II/MPR/1983 on the Great Lines of the Country's bow;
., 3. Law No. 6 of 1983 on General Terms and Taxation Terms (state Gazette 1983 Number 49 Additional Sheet Of State Number 3262);
., 1. Article 15 To 4 And To 5 And Article 16 Of The Number 1 Law Of 1967 On The cultivation Of Foreign Capital (state Sheet 1967 Number 1, Additional Gazette Number 2818) As Have Been Changed, By Law Number 11 Of 1970 About Change And Supplementary Legislation Number 1 In 1967 On The Cultivation Of Foreign Capital (state Gazette 1970 Number 46, Additional Gazette State Number 2943);
., 2. Article 9, Article 12 To 4 And To 5, Article 13, And Article 14 Of The Law Number 6 Of 1968 On The Cultivation Of Domestic Capital (state Gazette 1968 Number 33, Additional Gazette Number 2853) As amended By Law Number 2853. 12 Years 1970 On The Change And The Addition Of Law Number 6 Of 1968 On The Plant Of Capital In The Country (state Gazette 1970 Number 47, Additional Gazette State Number 2944);
Establish: LEGISLATION ON INCOME TAX.
Income tax is imposed on private or individual persons and bodies with respect to the income received or obtained by it during one tax year.
.,, (2) The Tax Subject is made up of the Internal Tax Subjects and the Foreign Tax Subject.
., (4) Which is intended with the Foreign Tax Subject is the Tax Subjects that are not housed, are not established, or are not based in Indonesia, which may receive or earn income from Indonesia.
., (5) A person or a body is located, or a seat in Indonesia is determined according to the actual circumstances.
.,, (6) The Director General of the Tax Authority establishes a person or a body is located, residence or seat.
., a., a. Diplomatic representative officials, consulates, and other dignitaries from foreign countries, and people who are secondhand to those who work on and reside with them, on the condition of not Indonesian citizens, and in the Indonesia does not do other work or business activities, as well as the country concerned provide reciprocity treatment;
., b. the office of representatives of the international organizations determined by the Minister of Finance;
C. The Office Company is based on the Finance Minister ' s Decision.
.,, (1) That being the Object of Tax is the income i.e. any additional economic capability that is received or obtained by Wajib Tax, whether from Indonesia or from outside Indonesia, which can be used for consumption or to add The wealth of the Tax Wajib is concerned, by name and in any form, including in it:
.,
., a., a. salary, wages, commissions, bonuses, or gratification, pension money or other rewards for the work done;
B. honorarium, prize sweepstakes and awards;
c. business gross profit;
., d. profit due to the sale or due to the transfer of the property, including the profits obtained by the company, the fellowship, and other bodies due to the transfer of the property to the shareholders, allies, members, and the liquidation;
., e. the repayment of the tax payments that have been taken into account as cost;
f. interest;
., g. The dividend, by name and in any form, which, is paid by the company, the payment of the dividend from the insurance company to the policyholder, the share of the remaining cooperative effort to the administrator and return the remaining proceeds of the cooperative effort to the member;
h. royalty;
i. rent from the treasure;
J. acceptance or acquisition of periodic payments;
.,, (2) The introduction of tax on futures deposit rates and other savings is further regulated in
Government Regulation.
.,, (3) Not including as Tax Objects are
a. property of hymaterials or assistance that, it has nothing to do with the effort or the work of the concerned party;
B. legacy;
.,, c. payments from insurance companies due to accidents, sick or due to the passing of the responsible people, and the payment of student customs insurance;
., d. replacement with respect to work or services, which is enjoyed in the form of a natura, provided that the replacement is the Government or the Tax Wajib according to this law and the Tax Wajib that gives the replacement, As provided in Section 9 of the letter (1) the letter (s), should not defile that replacement as a fee;
., e. benefits due to the transfer of a private property, a firm's property, a commander-in-of-command or sharing company to a limited liability company in the country as a replacement for its stock, on condition:
.,
.,, 1) the diverting party or the diverting parties together have at least 90% (ninety percent) of the amount of capital that is committed;
2) the assignment was notified to the Director General of the Tax;
3) The tax imposition later on the benefits is guaranteed.
., f. a treasure, accepted by a company, an alliance or other entity in lieu of a stake or in lieu of a capital inclusion;
., g. The dividends received by domestic companies, other than banks or other financial institutions, from other companies in Indonesia on the terms, that the companies that receive the most dividend have at least 25% (twenty-five percent) of the value of the The shares that are paid for the dividend pay dividends and both bodies have an economic relationship in the path of their efforts;
., h. iuran which is accepted or acquired by a pension fund approved by the Minister of Finance, whether paid by the employers or by the employees, and the income of similar pension funds from the invested capital in certain areas by Decision. Finance Minister;
., i. the foundation ' s income from the effort solely aimed at the common interest;
., j. the foundation of the foundation of capital throughout the income is solely used for public interest;
., k. The share of the profits from the commander-in-command is not divided into shares, firms, shares, and alliances to its members, unless otherwise specified by the Minister of Finance, for the misuse.
Section 5
(1) Which to Object Tax form the fixed effort is:
.,
., a., a. the income of such a fixed-form business activity and from the property that it is owned or owned;
., b. The parent company and other entity that are not in the country have a special relationship with the company's parent, from the business activities or the sale of goods and/or services in Indonesia, which is similar to that of the parent company of the company. The business activities or the sale of goods and/or services undertaken by the form of a fixed effort in Indonesia, except for the income as referred to in verse (2).
., (2) If the parent company of a fixed form of business in Indonesia or another entity that is not in a country that is not in a relationship with the parent of the company, receive or earn income from Indonesia. by Article 26, then:
.,
., a., a. The income form will not be reduced by the costs associated with the company's parent income or any other entity;
., b. The parent tax of the company or any other entity should not be credited with a fixed form tax.
Section 6
(1), (1) the amount of tax revenue, determined by the gross income:
.,
., a., a. expenses to obtain, collect, and maintain that income, covering the cost of purchase of materials, wages, and salaries of employees including bonuses or gratification, honorarium, interest, rent, royalty, travel expenses, liabilities that cannot be invoiced, premiums insurance, administration fees, and taxes, except for Income Tax;
., b. depreciation of the cost of acquiring the company's tangible property and amortization at the cost of acquiring the rights and/or other expenses that have a benefit more than a year as referred to in Article 11;
c. iuran to the pension fund that gets the Finance Minister ' s approval;
., d. the loss suffered due to the sale or transfer of goods and/or rights owned and used within the company or owned to obtain, collect, and maintain that income;
., e. The remainder of the cooperative efforts in relation to its business activities are solely from and for members.
., (2) To a person or person as a Wajib Pajak-in country is given a reduction in the income of not taxable as referred to in Article 7.
.,, (3) If the gross income after minus the charge as referred to in paragraph (1) obtained the loss, then the loss may be compensated by the income in:
., a., a. 5 (five) years, or
., b. more than 5 (five) years but not more than 8 (eight) years special for certain types of effort, under the Decree of the Minister of Finance,
Starting the first year after the loss.
Section 7
., (1) To personal or individual persons as the Internal Tax Wajib is given a reduction in the income of not being taxable by the magnitude:
., a., a. Rp960,000,-(nine hundred sixty thousand rupiah) for the self-Wajib Tax;
., b. Rp480,000,-(four hundred eighty thousand rupiah) additional for the mating Tax Wajib;
., c. Rp960,000,-(nine hundred sixty thousand rupiah) additional for a wife who made income from work or from work that had nothing to do with the business of a husband or other family member:
., d. Rp480,000,-(four hundred and eighty thousand rupiah) additional for each family of blood and cement in straight line of descent, as well as a child of t, which became entirely dependaft, at most 3 (three) people for each family.
., (2) The (2) Application of the verse (1) is determined by circumstances at the beginning of the tax year or at the beginning of being the Internal Tax Subject.
., (3) The amount of income not to be taxable in the paragraph (1) will be adjusted by an adjustment factor specified by the Decree of the Minister of Finance.
Section 8
.,, (1) the income or loss for women who have married at the beginning of the tax year, so did the loss of the previous years that have not been compensated as referred to in Article 6 of the paragraph (3), considered to be income or loss her husband, except for the earning of a wife of a job that has been taxed under Article 21 and which has nothing to do with the efforts of her husband or any other family member.
.,, (2) The income of an immature child who is not from work and income from work that has to do with the efforts of other family members, combined with the income of his parents.
Section 9
.,, (1) To determine the magnitude of the income taxable is not allowed to be curated:
.,
., a., a. a dividend payment or other profit sharing of a company or other entity to a shareholder, ally, or member by name and in any form, including the rest of the remainder of the proceeds from the cooperative that is not a return of the results of the Business. with respect to the member services, the dividends paid by the insurance company to the policyholders and the expenses incurred for the benefit of the shareholders, allies or members;
., b. the establishment or the buildup of backup funds, except in the matters specified in the Government Regulation,
., c. mental insurance premiums, health insurance, bi-use insurance, and student duties insurance, unless paid by the employers and such premiums it is considered as an income for the Tax Wajib;
., d. The enjoyment of the travel pleasure, recreation, and other enjoyment for the purpose of the employees of the Tax Mandatory Service, including the enjoyment of the use of the company's motor vehicles and the enjoyment of housing, except for housing in the remote area based on the Finance Minister ' s Decision;
., e. payments that exceed the fairness in return for the work done, paid to the shareholders or the parties with the special relationship;
., f. A wealth of trust, assistance, and inheritance as referred to in Section 4 of the (3) letter of a and letter b;
G. Income Tax;
., h. expenses incurred for the personal use of Tax Wajib or who are in charge;
i. Donations.
., (2) The cost of obtaining, invoking, and maintaining income that has a lifetime of more than a year is not allowed to be curated at once, but is charged through amortization as referred to in Article 11 of the paragraph (10).
Section 10
.,, (1) In conducting depreciation and amortization against property and calculation of profits or losses in terms of sales that are not affected by special relations. Then the price of the (sum) is to be issued, and in a (ha) the (sum) of the (sum) of the (sum) of the (sum) of (the)
.,
., a., a. in the event of a diversion as referred to in Section 4 of the paragraph (3) of the letter e, the base of the stock rating or other inclusion received by the party that performs the diversion is equal to the value of the transferred property according to the party's bookkeeping. Switching;
., b. in the event of a transfer of property as referred to in Section 4 of the paragraph (3) the letter f, the basis of the property judgment for which the transfer of the diversion is equal to the value of the transferred property according to the diverted party's bookkeeping;
., c. in terms of the submission of the property of hymaterials, the granting of tax-free, and inheritance, the basis of the judgment used by the accepting submission is the same as the basis of judgment for which the submission is made.
.,, (2) The property that the Wajib Tax has used to receive or obtain income, the acquisition price or the value of the exchange is adjusted to the depreciation and/or amortization, additional, repair or additional performed.
., (3) The assessment of the inventory is only allowed to use the price of the acquisition, which is based on the use of supplies for the principal price calculation that is done on average or done by presecond the inventory. First.
Section 11
.,, (1) Disreductable property is a tangible property owned and used within a corporation or owned to obtain, collect, and maintain income, with a lifetime of more than one year, except for the land.
The benefit or loss of a dissolving treasure must be calculated in the manner referred to in paragraph (7) of the letter b.
(2) Depreciation, in a year of tax, is the sum of the depreciation of each group, as it is in verse (3), and the depreciation for each group of wealth is assigned by diverting the depreciation of the party. That is, as in verse (4) with the rate of depreciation as referred to in verse (9).
(3) In order to calculate the depreciation, the property which can be disbursed is divided into the categories of the treasure as follows:
.,
., a., a. Group 2: The property that can be disbursed and does not include Building Group, which has a lifetime of no more than 4 (four) years;
., b. Group 2: The property that can be disbursed and does not include Building Group, which has a benefit of more than 4 (four) years and no more than 8 (eight) years;
., c. Group 3: Dissdable property and which does not include Building Group, which has a benefit of more than 8 (eight) years;
., d. Building classes: buildings and other non-motion treasures, including additional, repairs or alterations performed.
(4), (4) the base of any portion of the property for a year of taxation equal to the amount of the year in the year of taxation for the estate, plus the addition, repair or alteration, and the deductions with the reduction as in the case of the tax. verse (7).
., (5) The initial number of each of Golongan 1, Group 2, and Group 3 for a tax year is the same as the basis of the depreciation in the previous tax year, minus the depreciation that was introduced in the previous tax year.
.,, (6) The initial number of Building Golders for a tax year is the same as the basis of the depreciation in the previous tax year, namely the price or value of the acquisition.
(7) In the event of a treasure withdrawal from use:
.,
., a., a. For it is a great cause of disaster, or because of the loss of a large portion of the effort, then the sum of the number of books is reduced from the number of days to obtain a depreciation, and the amount of the number of the remaining books is a loss. in the corresponding tax year, while the results of the sale or replacement of its assumption are income;
., b. Because of the common cause, the other from that in the letter, then the net acceptance of the concerned property is dedugged from the original amount to obtain a depreciation base.
.,, (8) If the deduction referred to in verse (7) in a tax year results in a depreciation base under the note, then the depreciation must be raised to zero and the amount equal to that increase must be added to the income. in the tax year concerned.
(9) The depreciation Tarif per tax year for:
., a., a. Group 1: 50% (fifty percent);
B. Group 2: 25% (twenty-five percent);
C. Group 3: 10% (ten percent);
D. Building Group: 5% (5%).
., (10) The price of the acquisition of the intangible property used within the company to obtain, collect, and maintain income, including other expenses that have a lifetime of more than one year, such as the lease of tangible property, Otherwise, the terms of the terms of the (9) letter, or by the rate of the rate of the degree of Use, are referred to in the terms of the (11) paragraph, or by the rate of the rate of the production unit (s). as referred to in paragraph (12) or verse (13).
.,, (11) The cost of establishing and enlarging the capital of a company is diamortized with the rate of rate of depreciation rates 1, unless the Tax Vajib is referred to as the charge as referred to in Section 6 of the paragraph (1) of the letter of the letter of the same name. The maker.
.,, (12) The cost of acquiring mining rights in addition to oil and gas, and the rights of forest products, diamortisation by using the method of production units, are as high as 20% (twenty percent) a year.
.,, (13) The cost of acquiring the rights and/or other expenses that have a lifetime of more than one year in the field of oil and petroleum mining diamortisation by using the method of production units.
(14) The Council of the Treasury has made a decision to determine the types of treasures that are included in each group of property as referred to in verse (3) with regard to the benefits of the type of property in question.
Section 12
.,, (1) Tax Year is a taxable year, except when Wajib Tax uses the year of the book that is not the same as the taxable year.
.,, (2) Wajib Tax is not allowed to change the tax year without getting the approval of the Director General of Tax.
Section 13
., (1) Internal Taxes that receive or earn income from business and/or free work, are required to host bookkeeping in Indonesia, so that from the bookkeeping can be calculated the magnitude of the income taxable based on This law.
.,, (2) In each year the tax expires, Wajib Tax closes its conception by creating balance sheets and calculations based on principles of observant observant (consistent) with the previous year.
Section 14
.,, (1) The Count Norm is the guideline used to determine the circulation or gross acceptance and to determine netto 's income based on the company' s type of effort or the type of free work, which is created and refined constantly and it is published by the Director General of Tax, based on the handle set by the Minister of Finance.
., (2) The taxable tax of his efforts or gross acceptance of his free work of less than Rp60.000,000,-(sixty million rupiah) a year can calculate the net income by using the Norma Count, the origin of that matter. was notified to the Director General of Tax in the first three months of the tax year in question.
.,, (3) The amount of Rp60.000,000,-(sixty million rupiah) is adjusted to the adjustment factor set with the Finance Minister ' s Decision.
., (4) The Tax Mandatory as referred to in paragraph (2) that does not notify the Director General of the Tax to calculate the net income of the netto by using the Count Norma, considered choosing to host the bookkeeping, and hence not allowed to calculate the net income of a netto with a no-rise Count Norma as referred to in paragraph (7).
.,, (5) The Tax Mandatory as referred to in paragraph (2) which calcus its net income by using the Count Norma, is required to host a record on the circulation or receipt of its brutate.
., (6) Taxes that are required to host bookkeeping or organize a circulation record or hold a gross acceptance record but not or not fully hosted as specified by this law, Or does not display books and records and any other evidence requested by the Director General of Tax in respect of the hosting obligations or the net income record is calculated using the Count Norma.
.,, (7) Taxes generated from the calculation as referred to in paragraph (6), coupled with administrative sanction are the increase as set forth in Section 13 of the paragraph (3) of the Law Number 6 Year 1983 on the General Terms and the Terms of Use Taxation.
Section 15
The Finance Minister may issue a decision to establish a Special Count Norma to calculate the net income of a particular Mandatory Tax that cannot be counted under Article 16.
BAB IV
HOW TO CALCULATE THE TAX
Section 16
.,, (1) Income taxable, as the basis of applying the tariff for the Internal Taxes in a year of tax, calculated by partaking the income as referred to in Article 4 of the paragraph (1), with the reduction as set in the Article 6 of the paragraph (1), Section 7 of the paragraph (1), and Section 9 of the paragraph (1) of the letter b, the letter c, and the letter d.
.,, (2) The income of a taxable to a particular domestic tax is referred to in Article 14 of the paragraph (2), calculated by using the Count Norma as referred to in Article 14 of the paragraph (1),
.,, (3) The income of taxable to Wajib foreign taxes is the amount of gross income received or acquired.
Section 17
.,, (1) the tax tarif applied to the income of taxable, except for the income as referred to in Article 26, is as follows:
,,
+ ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+ -------------------------------------------------------------------------------------------- +-up to Rp10,000,000,-(ten million rupiah) 15% (fifteen percent)-above Rp1000,-(ten million rupiah 25% (twenty-five) percent) of up to Rp50,000,000,-(fifty million rupiah)-above Rp5000,-(fifty million rupiah) 35% (thirty-five percent)
.,, (2) The amount of income taxable as referred to in paragraph (1) will be adjusted by an adjustment factor specified with the Finance Minister's Decision.
.,, (3) For the purposes of applying the tariff as referred to in paragraph (1), the taxable income is rounded down to the full thousand of rupiah.
.,, (4) For the Individual Taxes of the personal or individual whose subject tax obligations as Subjects Tax in the country begins after the start of the tax year or end in tax year, then the tax debt is as much as the number of days from the portion of the tax year divided by 360 (three hundred sixty) multiplied by the tax owed to one year of taxation resulting from the application of verses (1) and verse (2). The earnings of netto earned during the portion of the tax year are calculated first to the number of years.
.,, (5) For the purpose of the tax calculation as referred to in verse (4) each month is calculated as 30 (thirty) days.
Section 18
.,, (1) the Finance Minister is authorized to issue a decision on the magnitude of the comparison between debt and corporate capital for the purposes of tax-tax on this legislation.
.,, (2) The Director General of Tax is authorized to redefine the magnitude of the income and/or subtraction, and determine the debt as capital to calculate the magnitude of the income taxable for Wajib Tax that has a special relationship with Another taxpayer.
.,, (3) the special relationship referred to in Section 5 of the paragraph (1) and paragraph (2), Section 9 of the paragraph (1) of the letter e and paragraph (2) of this section:
., a., a. in the case of the Tax Wajib is the body:
.,
.,, 1) the relationship between two or more Taxes that are under the same possession or control, whether direct or indirect;
.,, 2) the relationship between the Taxpayer Tax that has an inclusion of 25% (twenty-five percent) or more on the other party, or the relationship between Wajib Tax that has an inclusion of 25% (twenty-five percent) or more on two or more parties, Nor is the relationship between the two parties or the last called;
B. In the case of a Compulsory Tax is a personal person or person:
A family of blood and a cement in a line of lines straight to one degree or a family of blood and a cement in the bloodline to the side of one degree.
.,, (4) Two parties or more of each other being a liability, fellowship, or other association with a privileged relationship with a 50% (fifty percent) or more, its tax imposition counted by using the layer The lowest fare as referred to in Article 17, applied only one time only.
Section 19
With Government Regulation it can be specified an adjustment factor in the event of an indifference between the elements of the cost with the income caused due to the price development.
BAB V
TAX SOFTENING IN YEARS OF RUNNING
Section 20
., (1) Tax expected to be indebted in a tax year, repaid by Wajib Tax in years of running through cuts and taxes by other parties, as well as tax payments by Wajib Tax itself.
.,, (2) the tax repayment by cuts and taxes by the other party as well as the tax payment by Wajib Tax itself, is the tax installment that will be credited to the Income Tax owed to the entire tax year In question.
.,, (3) The tax period is used as a term to determine the magnitude of the Tax Object and the amount of the tax owed, which must be repaid as the installment in the year running.
., (4) The tax period as referred to in paragraph (3) is 1 (one) month or during the other term set forth by the Minister of Finance.
Section 21
.,, (1) The withholding tax on income in connection with its work and its provision to the State Kas, is mandatory by:
.,
., a., a. Employers who pay salaries, wages, and honorarium under any name, in return for the work done by employees or other people performed in Indonesia;
., b. Government treasurer that pays salaries, wages, honorarium, fixed alimony, and other payments, under any name in respect of the job or office charged to State Finance;
c. The pension fund body is paying for the pension money;
., d. companies and agencies that pay honorarium or other payments in return for services undertaken in Indonesia by expert power and/or an expert power alliance as the domestic Taxes that do the free work.
.,, (2) The tax-cut income portion for each tax period is a portion of income that exceeds one twelfth of the income of no taxes as referred to in Article 7.
., (3) At the time a person begins to work or begin retirement, to get deductions as referred to in Article 7, he must submit a statement letter to the employers, the Government 's treasurer or the pension fund' s body, which states His family's dependents.
., (4) The statement referred to in paragraph (3) shall be used by the employers, Government entities or the pension fund, to set the magnitude of the taxable income, unless the applicable Tax Wajib entered the letter. A new statement of change.
.,, (5) tax cuts on salaries, wages, and honorarium are the same as the tax-taxable income rate as referred to in Article 17.
.,, (6) The amount of tax deduced on the wages of each tax period shall be contained in the Book of Clue issued by the Director General of the Tax as referred to in paragraph (9).
., (7) Any person who has no other income except income with respect to the right and proper job has been deduced, the amount of the tax that has been cut in accordance with paragraph (2) and paragraph (5) is the sum of the taxes that are in the past. The tax repayment of the debt for the year is concerned under this law.
.,, (8) Any person who has other income outside of income in connection with the work and any person who earns income in connection with the work of more than one employers is required to deliver a Notice of Notice Annually as referred to in Article 30 and Section 3 of the Law No. 6 of 1983 on the General Terms and Taxation, the Tax owed is entirely deduced by the tax that has been cut as credit as contemplated in Section 28.
.,, (9) The Director General of Tax publishes the Book of Guidance on tax cuts over pay payments, wages, honorarium, and others in connection with other jobs or services provided.
Section 22
.,, (1) the Finance Minister may assign certain bodies to levy taxes from Wajib Tax that conducts business activities in the fields of import or other business activities that obtain payment for goods and services from State Shopping.
.,, (2) The basis of the poll and the magnitude of the levy are set by the Decree of the Minister of Finance based on consideration, that the number of levies is estimated to be close to the amount of tax owed to the income from the activities of the business concerned.
Section 23
.,, (1) Of such income below, by name and in any form, paid or otherwise indebted by the Government entity, the state and local business entity by name and in any form or by the Internal Tax Wajib Other countries to the domestic tax, other than banks or other financial institutions, are deduced by 15% (fifteen percent) of the gross, by the authorities paid to pay:
., a., a. a dividend of domestic perseroan;
B. interest, including rewards for guarantee of repayment of debt;
C. rent, royalty, and other income in connection with the use of the treasure;
., d. rewards paid for the engineering services and management services undertaken in Indonesia.
., (2) Personal or individual persons as Wajib Tax in the country may be appointed by the Director General of Tax to cut taxes as referred to in paragraph (1).
., (3) a certain amount of interest and dividends that does not exceed an amount further regulated by the Government Regulation, excluded from the tax cut as referred to in paragraph (1).
Section 24
., (1) The taxes imposed in a tax year calculated according to the provisions of this Act are credited with the tax paid or indebted abroad by Wajib Tax in the same tax year on the income received or Got it overseas.
., (2) Credits allowed with respect to the income received or obtained abroad it for the tax year in question, limited to the amount of tax calculated on overseas income, under this Act.
., (3) In calculating the limits of the amount of tax that can be credited, the income referred to in Article 26 is considered to be from Indonesia, and in determining other sources of income are used in the same principle.
.,, (4) If the foreign income tax required to be credited it turns out to be subtracted or returned, then the tax owed according to this legislation must be augmented by that amount in the year of reduction or return of it Done.
Section 25
., (1) The price of a tax installment in a running year which must be paid by the taxpayer for any tax period, is the amount of tax owed in the tax year ago minus the deductions and taxes and taxes that the tax tax on taxes paid. paid or repaid abroad as referred to in Article 21, Section 22, Article 23, and Article 24, divided by the amount of tax period.
., (2) The applicable tax indebted in paragraph (1) is the tax according to the last Annual Notice of Notices, unless the last specified tax by the Director General of Taxes is greater.
., (3) The price of a tax installment in a running year that must be paid alone by a certain Tax Wajib for any tax period is set further by the Government Regulation.
Section 26
Upon such income below, under the name and in any form, paid or otherwise indebted by the government body, the state and local business entity with the name and in any form or by the other country's internal Tax Mandatory Service. to Wajib Foreign Tax, a final tax cut of 20% (twenty percent) of the gross amount by the party required to pay:
a. a dividend of domestic perseroan;
B. interest, including rewards for guarantee of repayment of debt;
C. rent, royalty, and other income due to the use of the treasure;
., d. rewards paid for engineering services, management services and other services carried out in Indonesia;
., e. Benefits after being reduced taxes from a fixed form of business in Indonesia.
Section 27
Further arrangements of the fulfilment of the tax obligations as referred to in Article 21, Section 23, and Section 25 are specified with the Government Regulation.
BAB VI
TAX CREDIT, REPAYMENT OF TAX PAYMENT SHORTFALL,
ANNUAL NOTIFICATION MAIL,
AND THE RETURN OF EXCESS TAX PAYMENTS
Section 28
For Taxpayer in the country, the tax owed to the entire tax year according to this legislation, minus the tax credit:
., a., a. Tax deductions on the income of the work as referred to in Article 21;
., b. tax on the income of the undertaking as referred to in Article 22;
.,, c. tax deductions on income of interest, dividends, rental royalties, and other rewards as referred to in Article 23;
., d. Taxes paid or indebuned abroad as referred to in Article 24;
., e. payments made by Wajib Tax itself for the tax year concerned as referred to in Article 25.
Section 29
If the tax tax is greater than the amount of tax credit, then the tax shortage is payable at the end of the third month of the year after the tax credits. The tax is concerned over, before the Annual Notice Letter is delivered.
Section 30
.,, (1) the Internal Tax Wajib is required to deliver an Annual Notice of Notices attached to the Financial Report on a balance sheet and rugilaba calculation, in accordance with the provisions contained in Article 4 of the Act No. 6 of 1983 about the General Terms and Taxation Terms.
.,, (2) Those Annual Notices in paragraph (1) at least contain the amount of circulation, the amount of income, the amount of income taxable, the amount of the tax owed, the amount of the taxes paid in the year running, and the amount of the amount of the amount of the amount of the amount of the tax. A shortage or overtax.
.,, (3) excluded from the obligations as referred to in paragraph (1) are persons of personal or personal:
.,
., a., a. which has no other income than income in respect of the work or office of one employers as referred to in Article 21;
., b. Which earns a net income that does not exceed the amount of income not taxable as referred to in Article 7.
., (4) The amount of tax owed according to the Annual Notice of Notice delivered by Wajib Tax is the amount of tax owed according to this legislation.
.,, (5) If Director General of Tax gets evidence, that the amount of tax owed according to the Annual Notice Letter is not true, then the Director General of Tax sets out the appropriate amount of debt tax.
Section 31
.,, (1) If the tax owed to a tax year turns out to be smaller than the amount of tax credits as referred to in Article 28, then the excess tax payments are returned or taken into account with other tax debts.
.,, (2) Prior to the return or count of excess tax payments as referred to in paragraph (1), the Director General of Tax is authorized to hold an examination of the Financial Reports, books, and other records, as well as on the matter Otherwise, it is necessary to establish the amount of tax owed in accordance with the provisions of this law.
BAB VII
OTHER LAIN-CONDITIONS
Section 32
The manner of tax imposition and sanctions related to the implementation of this Act is governed under the Law No. 6 of 1983 on the General Terms and Taxation Code, unless the terms of the tax imposition are specified in the applicable law. This legislation.
BAB VIII
THE TRANSITION PROVISION
Section 33
.,, (1) The Tax Wajib which year ended on June 30, 1984 and which ended between June 30, 1984 and December 31, 1984 may choose a way of calculating its taxes based on provisions in the 1925 Perseroan Tax Ordonance or The Revenue Tax Act of 1944, or under the provisions of this Act.
.,, (2) the taxation facilities that had been granted up to December 31, 1983, which:
.,
., a., a. the time frame is limited, can be enjoyed by the pertined Tax Wajib until it is completed;
., b. The timeframe is not specified, it can be enjoyed up to the tax year before the 1984 tax year.
.,, (3) the income of taxes received or acquired in the field of oil and gas mining as well as in other mining fields in connection with the Contract of Works and Contracts for the Results, which still applies at the time of the enactment of the legislation This is a tax based on the provisions of the 1925 Ordontance Tax and the Interest Tax Act, Dividen and Royalties of 1970 and all of its implementation rules.
Section 34
By the enactment of this Act, the regulation of the conduct of the 1925 Perseroan Taxes, Revenue Tax of 1944 and the Tax on Interest, Dividen and Royalties 1970 remain in effect, as long as it does not contradict these laws and the entire has not been replaced with a new implementation rule.
BAB IX
CLOSING PROVISIONS
Section 35
Things that are not quite set up in this Act are set further with Government Regulation.
Section 36
(1) The Act came into force on 1 January 1984.
(2) This Act may be called the 1984 Income Tax Act.
In order for everyone to know it, order the invitational of this legislation with its placement in the Republic of Indonesia Gazette.
.,, Dislocated in Jakarta
on December 31, 1983
PRESIDENT OF THE REPUBLIC OF INDONESIA,
SUHARTO
Promulgated in Jakarta
on December 31, 1983
MENTERI/SECRETARY OF STATE
REPUBLIC OF INDONESIA,
SUDHARMONO, S.H.
