Review of the Implementation of Government Regulation No. 46 Year 2013: Contributions

Source: Data processed, 2016

Interviews conducted to reduce the lack of understanding of participants on questions prepared in addition to knowing the deeper understanding of respondents to the study subjects. The authors noted a response in the form of a statement given participants and read the supporting documents were found during the study.

Individual taxpayer Surabaya who are willing to give a statement through in-depth interviews there are seven respondents. Participants taxpayer who gave a statement through indepth interview as many as 12 respondents. Statement of the participants were recorded by investigators when the interview took place, this is because the participants feel more comfortable answering interview questions in a condition not recorded during the giving of the statement.

The obstacles faced by SMEs in the taxpayer paying taxes in accordance with Regulation No. 46 Year 2013

In general SMEs as informants realize that they have to submit tax returns on time even though they see themselves do not understand the procedures perhiungan taxes imposed on them. They are even willing to pay a tax consultant to calculate their taxes despite the more expensive compared shall pay the amount of the tax itself.

There are some SMEs that seeks to understand the tax laws by attending socialization-socialization or training workshops conducted by the Directorate General of Taxes or other provider. But the majority of SMEs are still deposited pickup. Tax payment roughing supported by the results of research conducted by Setyaningsih and Ridwan (2014) which states that the survey respondents stated although they suffered losses, still have to pay taxes.

In calculating the tax, beberapan respondent to pay tax in accordance with the bill when income is received and no respondents who calculate the taxable income multiplied by the applicable tariff. It shows that SMEs as the taxpayer has not fully understand which one is a final tax and which are not final.

In Government Regulation No. 46 In 2013, the group set Taxpayers who have a turnover under Rp.4,8 billion mainly SMEs that set the final tax rate of 1% of the gross distribution. The majority of respondents do not agree with this rule. After an in-depth wawandara, it was found that they objected to the application of a tax based on turnover they are certainly not the same as their income but even if they lose money it must still pay taxes. This is supported by the results of wawancaran by some respondents as follows:

“Seharusnya perhitungan pajak itu gak berdasarkan omset, ya karena omset itu nantinya masih harus dikurangi dengan biaya-biaya produksi sehingga malah terkadang kami merugi namun dengan aturan ini kita masih dikenai pajak. Pengeluaran terbesar kami selain bahan baku adalah biaya tenaga kerja, padahal anda tahu kan, UMK tiap Year naik 20-30% yang tentu saja makin membebani kami.”(Should the tax calculation was not based on turnover, turnover yes because it will still be reduced by the costs of production so that even sometimes we lose, but with this rule we are still taxed. Our largest expenses in addition to raw materials is labor costs, but you know, UMK every year a 20-30% which is of course more to burden us.)

“Saya benar-benar tidak memahami pajak mas, biasanya ketika harus bayar pajak ya saya suruh anak buah saya tuk menghitung pajak tersebut dan ya saya bayar. Tapi menurut ceritanya dia, sebenarnya peraturan yang baru ini mudah tapi merugikan karena menggunakan omset sebagai tolak ukurnya.”("I really do not understand taxes mas, usually when I have to pay taxes so I ordered my men to count the tax and yes I paid. But according to her story, the new law actually easy but harmful because it uses turnover as a benchmark.")

“Kalo saya tidak sepakat dengan peraturan ini dan saya kira semua pelaku UMKM juga tidak sepakat terutama karena dasar pengenaannya yang berdasarkan omzet. Bilangnya pemerintah agar kami bankable dengan taat bayar pajak, tapi kontribusi itu juga tidak terlalu besar bagi perkembangan usaha kami, yang terpenting menurut saya adalah agar pemerintah menciptakan kondisi yang nyaman bagi kami berusaha, UMKM juga sesuai dengan kondisi upah layak sebenarnya tidak naik tiap Year.” ("If I do not agree with this rule and I think all of SMEs also do not agree, especially because of the imposition of that based on a turnover basis. Told government so that we bankable obediently pay taxes, but the contribution was not too great for the development of our business, the most important thing to me is that the government should create favorable conditions for our endeavor, SMEs are also in accordance with the conditions of a living wage is not actually go up every year. ")

Although many respondents did not understand the tax and almost all the perpetrators of SMEs which constitute the study respondents agreed that they disagree with the taxable base, but they will still be paying taxes to the berbagaimacam consequences. That is because they have no other choice but to pay their taxes because the basis of the imposition of which is based on turnover. One of the things that can be done by them to negotiate with the LTO officer,

In Government Regulation No. 46 Year 2013, the imposition of income tax on certain gross turnover is 1% of the gross turnover and a final that is flat, straight single rate multiplied by the gross income. The government chose to use this method because of its simplicity in calculating tax payable, despite taxation should be undertaken in such a way so as not to interfere with the economic conditions, good production, trade, and services. One disadvantage of this method is not paying attention to the subject and object of the tax losses or not. Tax should be proportionate, attention to small and great ability of citizens to pay taxes, from central to local level. Tax collection should meet the requirements, among others: justice, based on Law, efficient, unobtrusive and simple economy. Taxation should not be detrimental to the interests of society and the business community stall the march of tax suppliers, especially small and medium-sized communities. With no attention to income not taxable (taxable income) for the WP OP (Personal) and not cared about the nominal loss suffered WP Agency in particular for SMEs, the Government Regulation No. 46 of 2013 requires the absence of SSP Nil for the calculation of 1% of gross turnover by itself produce a number of tax payable.

According W.J Langen in Setyaningsih and Ridwan (2014), said the tax based on the principle means power to bear on the size of the tax collected should be based on the amount of income tax payers. The higher the income, the higher the tax is charged. Recalling also that the income taxes that each additional economic capability received or accrued by the taxpayer, whether originating from Indonesia and outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer, with the name and in any form. Income Tax Act Indonesia adheres to the principle of taxation on income in the broad sense, which is that the tax charged on any additional economic capability received or accrued by the taxpayer where it comes from that can be used for consumption or to increase the wealth of the taxpayer. Judging from its use, the income can be used for consumption and can also be saved to increase the wealth of the taxpayer. Because the Income Tax Act embraces the notion comprehensive income then all types of income received or acquired in a tax year are combined to get the tax base. Thus, if in a tax year of a business or suffers a loss, the loss is compensated for by other income (compensation Horizontal), except for the losses incurred abroad. However, if a type of income is taxed at a rate which is final or Exempted from taxable income, the income may not be combined with other income subject to the general rate. Therefore, PP 46 of 2013 should be revised specifically linked to earnings, not gross income and should be treated so that there is no final compensation for losses if the SME is in a state of loss.

The Minister of Finance has issued rules regarding procedures for counting, depositing, and reporting of income tax on income from business derived by a taxpayer who has a certain gross turnover, namely the Minister of Finance of the Republic of Indonesia Number 107 / PMK.011 / 2013 and also provide examples facilitate taxpayers to calculate the final tax, among these examples are presented as follows:

1. 
   Agus Hidayat run a motorcycle repair business at the same time sell spare parts. Agus Hidayat who has been registered as a taxpayer since 2009 has two (2) pieces workshop located in a different area, namely A workshop registered in the Tax Office (KPP) X and workshop B registered in the LTO Y. Based on the recording during 2013 each of these workshops have a gross income as follows:
   

Gross income workshop B = Rp150.000.000,00

Gross income used as the basis to determine the final income tax rates is the amount of gross income workshop A and B which amounted Rp250,000,000.00 workshop (two hundred and fifty million rupiah).

Because the total gross income for the year 2013 is less than Rp4.800.000.000,00 (four billion, eight hundred million) it on income from businesses that received by Agus Hidayat in 2014 subject to final income tax of 1% (one percent) of gross turnover.

Suppose that in January 2014, Agus Hidayat derive gross income from A workshop for Rp10,000,000.00 (ten million) and from workshop B by Rp15,000,000.00 (fifteen million rupiah), then at the latest on February 17, 2014 (as of February 15 falls on a Saturday), Agus Hidayat must deposit the final income tax amounting to:

1. 
   A workshop
   

2. 
   workshop B
   

In March 2013 a private company called PT Amira Expedition perform maintenance and repairs on five (5) motorcycle owned by the company in a garage belonging to Agus Hidayat. Claims made to PT Amira expedition on maintenance and repair services amounted Rp1.500.000,00 (one million five hundred thousand rupiah). The bill on PT Amira expedition to withhold article 23 2% x Rp1.500.000,00 = Rp30.000,00.

However, if Agus Hidayat has earned a Certificate of Freedom from cuts and / or Withholding Income Tax issued by KPP X, upon payment of the charge did not do the cutting article 23 by PT. Amira Expedition.

2. 
   Irine run business clothing boutique, has a clothing boutique in the city of Batam and Singapore. Irine has been registered as a taxpayer since 2009 at the Tax Office (KPP) X. Based on the recording during 2013 each of the boutique has a gross income as follows:
   

Gross turnover boutique in Singapore = Rp5,000,000,000.00

Of the gross turnover boutique in Batam Rp 3,000,000,000.00 one of which is the result of sales of Rp 50,000,000.00 to Mr. X a businessman from Singapore.

Aside from the boutique business income, Irine also earn income from the rental of apartments in Singapore amounted to 100,000,000.00.

Gross income as the basis of the imposition of income tax that is final is the amount of gross income boutiques in Batam, namely by Rp3.000.000.000,00. Irine income received from the rental of apartments and boutiques in Singapore, is not taken into account in calculating the gross income limits to be subject to final income tax.

3. 
   Hari Nugroho who is married with two (2) dependents are individual entrepreneurs who also have a construction material shop "Claw Concrete". In addition to these efforts, Hari Nugroho also provides consulting services to clients who need advice. The sum of all income received by Hari Nugroho in 2013 known as follows:
   

1. 
   Gross sales of the store material "Concrete Chakra" Rp3.500.000.000,00.
   
2. 
   The contract value of the construction services (including the use of materials from the store, "Scratch Concrete") Rp900.000.000,00.
   
3. 
   Consulting services amounted to 500,000,000.00.
   

Rp. 4,900,000,000.00 (Rp. 3,500,000,000.00 + Rp. 900,000,000.00 + Rp.500.000.000,00).

To determine the income tax from the material store business, "Scratch Concrete" in 2014 subject to the general tariff or tariff which is final, is based on the gross income of the business material shop "Claw Concrete" course which is equal Rp3.500.000.000,00. While the gross income from construction services and consulting services do not take into account the implementation of construction services subject to final income tax with a separate Government Regulation and consulting services are included in the scope of services in connection with work freely.

Hari Nugroho payment of income tax liabilities in 2014 are as follows:

1. 
   Income amounted to 1% of gross turnover to final material store business, "Scratch Concrete", for each month;
   
2. 
   Income from construction services business, which is subject to final income tax by a separate government regulation; and the installment of Income Tax Article 25 (January s.d. December), on income from consulting services. Suppose the cost of consulting services in the year 2013 by Rp169.625.000,00 and
   
3. 
   Income tax that has been deducted / collected the other party in the year 2013 by Rp14.750.000,00, then the income tax installment obligations of Article 25 in the year 2014 as follows:
   

Cost of consulting services activities in 2013 to Rp 169,625,000.00

PTKP (K / 2) USD 30,375,000.00

Taxable Income consultancy services Rp300,000,000.00

Income tax payable consulting services USD 38,750,000.00

Tax deducted / collected another party Rp 14,750,000.00

Income tax payable Rp 24,000,000.00

Installment Tax Article 25 on consultancy Rp 2.000.000,00

(1/12 x Rp24.000.000,00)

4. 
   CV Abadi Mebelindo engaged in the furniture industry registered as corporate taxpayer in KPP C since 2011. Based on its books in 2012 had a gross turnover of Rp390.000.000,00 (three hundred and ninety million rupiah).
   

In July 2013, CV Abadi Mebelindo derive gross income amounted Rp20,000,000.00 (twenty million rupiahs) then at the latest on August 15, 2013 CV. Eternal Mebelindo must deposit the final income tax amounting to:

Income Tax = 1% x Rp20,000,000.00

= Rp200.000,00

Based on the Regulation of the Minister of Finance on the determination of the maturity date the deposit, and tax reporting:

1. 
   in terms of CV Abadi Mebelindo depositing the final income tax amounted Rp200.000,00 on August 15, 2013 and Tax Payment Slip has got validation with the State Revenue Transaction ID, then the CV Abadi Mebelindo deposit before the maturity date and has delivered a Notice of Tax Period income dated August 15, 2013.
   
2. 
   in terms of CV Abadi Mebelindo depositing the final income tax amounted Rp200.000,00 on August 22, 2013 and Tax Payment Slip has got validation with the State Revenue Transaction ID, then the CV Abadi Mebelindo deposit after deposit due date (late making a deposit) and delivered Notice Period Income Tax dated August 22, 2013.
   

In November 2013 SD Negeri 03 Jakarta, buy chairs and tables of CV Abadi Mebelindo of Rp10,000,000.00 (ten million rupiah). Treasurer for the purchase of SD Negeri 03 Jakarta doing Income Tax Article 22 amounting to 1.5% (one half percent) x Rp10,000,000.00 = Rp150.000,00.

However, if CV Abadi Mebelindo have earned a Certificate of Freedom from cuts and / or Income Tax of KPP C, for the purchase of State Treasurer SD 03

Jakarta did Income Tax Article 22.

5. 
   PT Andalan engaged in sugar processing industry was established in 2012 and the same year enrolled as a corporate taxpayer in KPP Z. PT Andalan using the fiscal year from January to December. Until October 2013 PT Andalan still conducting investment activities in the form of plant construction and installation of industrial machines and not conducting commercial operations. On 1 November 2013 PT Andalan began conducting commercial operations in the form of sugar production in the packaging.
   

In terms of gross turnover of PT Andalan until October 31, 2014 (one year after the start of commercial operation) has been exceeded Rp4.800.000.000,00 (four billion, eight hundred million rupiah), then the start of the Fiscal Year 2015 PT Andalan subject to income tax based the general rate of Income Tax Act.

In terms of gross turnover of PT Andalan until October 31, 2014 do not exceed Rp4.800.000.000,00 (four billion, eight hundred million rupiah) the imposition of income tax for the 2015 tax year notice of gross income from January to December 2014.

6. 
   Heri Kurnia is an individual taxpayer who did used car trading business that have 1 (one) point of business activity so Heri Kurnia including Individual Taxpayer certain employers. Business gross income tax year 2013 amounting Rp4.000.000.000,00 (four billion rupiah) so that the 2014 tax year Heri Kurnia subject to income tax that is final.
   

Thus in Tax Year 2015 Heri Kurnia subject to income tax based on the general rate of Income Tax Act, and Heri Kurnia must deposit the installment of Income Tax Article 25, in accordance with the installment for a particular individual entrepreneurs.

In January 2015 gross income from business Heri Kurnia amounted Rp400.000.000,00 (four hundred million).

Thus, the calculation of income tax installments Article 25 for the month of January 2015 are as follows:

Tax Article 25 = 0.75% x Rp400.000.000,00

= Rp3,000,000.00

Installment Tax Article 25 for the next month until the month of December 2015 was 0.75% of gross income multiplied by the respective months.

7. 
   In Fiscal Year 2014 Taxpayer PT Anugerah Pandiro subject to final income tax based on this regulation. Based bookkeeping is known that businesses gross income up to the end of the Fiscal Year 2014 amounted to Rp 5,000,000,000.00 (five billion rupiah).
   

Calculation of income tax installments Article 25 for tax year 2015 is as follows:

A month gross income of Rp 200,000,000.00

Costs Rp 150,000,000.00

Month net income of Rp 50,000,000.00

Month annualized net income to Rp 600,000,000.00

Income tax payable (12.5% ​​x Rp600.000.000,00) Rp75,000,000.00

Tax deducted / collected another party Rp 51,000,000.00

Pay less income tax of Rp 24,000,000.00

Article 25 Income Tax Installment USD 2,000,000.00

1/12 x Rp24.000.000,00)

Installment Tax Article 25 for the next month until the month of December 2015 is Rp2,000,000.00.

8. 
   CV Karya Serasi engaged in the sale of stationery. Based on the books, it is found the following matters:
   

2012 Rp 4,000,000,000.00 (Rp300,000,000.00)

2013 Rp 5,000,000,000.00 (USD 200,000,000.00) *)

2014 USD 8,000,000,000.00 Rp500,000,000.00

*) Loss from July to December 2013

Based on these data, the CV Karya Serasi can compensate a loss in 2012 of Rp300,000,000.00 from 2013 until 2017.

In 2013 CV Karya Serasi subject to final income tax by 1%, resulting in a loss for the year which amounted Rp200.000.000,00 can not be compensated in the next tax year.

In 2014, CV Karya Serasi is no longer subject to final income tax of 1% of income tax but subject to appropriate general rate Income Tax Act. Taxable income in 2014 amounted Rp200.000.000,00 ie tax profit in 2014 amounted to 500,000,000.00 reduced compensation for the loss in 2012 of Rp300,000,000.00.

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