Skip to main content Skip to search

Posts by consultant

Ringkasan pengetatan persyaratan Pelaku Perjalanan Dalam Negeri (PPDN) / Aturan Mudik 2021!

Pemerintah telah resmi meniadakan mudik lebaran mulai tanggal 6 – 17 Mei 2021 sebagaimana diatur dalam Addendum Surat Edaran Satgas COVID 13/2021 dengan cara mengatur pengetatan persyaratan Pelaku Perjalanan Dalam Negeri (PPDN).

Pelaksanaan PPDN tersebut akan dilakukan pada:

  1. Periode H-14 menjelang masa peniadaan mudik yang berlaku mulai 22 April 2021 hingga 5 Mei 2021.
  2. Periode H+7 pasca masa peniadaan mudik yang berlaku mulai tanggal 18 Mei 2021 hingga 24 Mei 2021.

Beberapa ketentuan protokol sebagai syarat perjalanan mudik:

  1. Wajib menunjukkan surat keterangan hasil negative tes RT-PCR/rapid test antigen yang sampelnya diambil maksimal 1 x 24 jam sebelum keberangkatan, atau
  2. Surat keterangan hasil negatif tes GeNose C19 di Bandar Udara, Pelabuhan, Stasiun Kereta Api, Rest Area, dan mengisi e-HAC Indonesia.
  3. Pengisian e-HAC Indonesia dihimbau bagi pelaku perjalanan dengan seluruh moda transportasi darat umum/pribadi
  4. Anak-anak di bawah usia 5 tahun tidak diwajibkan untuk melakukan tes RT-PCR/rapid test antigen/tes GeNose C19 sebagai syarat perjalanan;
  5. Apabila hasil tes RT-PCR/rapid test antigen/tes GeNose C19 pelaku perjalanan negatif namun menunjukkan gejala, maka pelaku perjalanan tidak boleh melanjutkan perjalanan dan diwajibkan tes diagnostic RT-PCR dan isolasi mandiri selama waktu tunggu hasil pemeriksaan;
  6. Kementerian/Lembaga/Perangkat Daerah yang menyelenggarakan fungsi terkait menindaklanjuti Addendum Surat Edaran ini dengan mengacu pada Addendum Surat Edaran ini dan peraturan perundang-undangan.

Beberapa ketentuan protokol tersebut berlaku untuk:

  1. Pelaku perjalanan transportasi udara;
  2. Pelaku perjalanan transportasi laut dan penyebrangan laut. Khusus perjalanan rutin untuk pelayaran terbatas dalam satu wilayah aglomerasi perkotaan tidak diwajibkan namun akan dilakukan tes acak apabila diperlukan oleh Satgas Penanganan Covid19 Daerah;
  3. Pelaku perjalanan kereta api antarkota;
  4. Pelaku perjalanan transportasi umum darat, dan akan dilakukan tes acak rapid test antigen/tes GeNose C19 apabila diperlukan;
  5. Pelaku perjalanan transportasi darat pribadi, dan akan dilakukan tes acak rapid test antigen/tes GeNose C19 apabila diperlukan;

Pengecualian larangan mudik

berlaku pada kendaraan pelayanan distribusi logistik dan pelaku perjalanan dengan keperluan mendesak untuk kepentingan non-mudik:

  • Bekerja atau perjalanan dinas;
  • Kunjungan keluarga sakit;
  • Kunjungan keluarga duka anggota keluarga meninggal;
  • Ibu hamil yang didampingi oleh 1 orang anggota keluarga; atau
  • Kepentingan persalinan yang didampingi 2 orang.

 

FMB & Partners Law Firm assists clients with various legal issues that arise in operating business daily, including providing legal advice, due diligence, and creating legal documentation. Contact us for e-commerce and technology company legal service and other legal services at admin@fmbpartner.com or click here to contact our Business Whatsapp (Admin FMB Partner Law Firm +62 815-1910-7778)

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Constructing an Income Statement

The income statement is another name for the small business owner’s profit and loss statement. This is our second section of the accounting series. We will give how’s to constructing an income statement with objectives as explain the format of the income statement, record transactions, and prepare a simple income statement.

Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Recording Transactions

We have shown you the three key to the financial statements and how’s to balance the balance sheets. Now, it’s time to show you how to record transactions! In this post, we will show the example of the following transactions to be recorded. Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Balancing the Balance Sheets

In the previous post, we have shown you the three key to the financial statements. The first key is the balance sheet and in this post, we will explain the format of the balance sheet. Here’s how you balancing the balance sheet that you should know. Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

The Three Key Financial Statements

Here are the three key financial statements that you should know! Swipe left to read the whole finance tips! Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

INDONESIA’S POSITIVE INVESTMENT LIST

INDONESIA’S POSITIVE INVESTMENT LIST

The Indonesian Government has finally issued the long-anticipated Positive Investment List through Presidential Regulation No. 10 of 2021 on Investment Business Fields (”Positive List”). The Positive Investment List is one of the 49 implementing regulations of Law No. 11 of 2020 on Job Creation (“Job Creation Law”) which is set to replace the previous Presidential Regulation No. 44 of 2016 concerning The List of Business Fields that are Closed and Business Fields that are Open with Conditions to Investment (“PR 44/2016”) In this writing we are highlighting the key changes to the previous PR 44/2016.

A. Business Fields Classification Under the Positive List

1. Business Fields that are Closed to Investment

Under the Positive List, all business fields are open to investment activities, except for (i) business fields that are declared closed for investments; or (ii) activities that can only be carried out by the central government.

Under the Job Creation Law there are only 6 business fields that are completely closed for investment, namely:

  1. narcotics cultivation and industry class I;
  2. all forms of gambling and/or casino activities;
  3. fishing of species of fish listed in Appendix I of Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES);
  4. utilization or taking of coral and utilization or taking of corals from nature, that is used for construction material/lime/calcium, aquarium, and souvenirs/jewelry as well as living coral or dead coral (recently dead coral) of nature;
  5. chemical weapon manufacturing industry; and
  6. industries of Industrial chemicals and ozone-depleting substance;

 

2. Business Fields that are Open to Investment

     a. Priority Business Fields

To be defined as a “Priority Business”, the relevant business fields must meet the following criteria: (i) a national strategic program or project; (ii) capital intensive; (iii) labor-intensive; (iv) advance technology; (v) pioneer industry; (vi) export-oriented; and/or (vii) research, development, and innovation activities oriented.

Investors that are investing in priority business fields are eligible to receive:

(1) Fiscal Incentives, consisting of:

  • Tax Incentives (including tax allowance, tax holidays, or investment allowance).
  • Customs incentives in the form of exemption from import duty on imported machinery, goods, and material for industrial development and investment.

(2) Non-Fiscal incentives include the ease of obtaining business licenses, provision of supporting infrastructure, the guarantee of energy availability, the guarantee of material availability, immigration permits, employment permit, and other conveniences under the prevailing regulations.

      b. Business Fields Allocated for or which Require Partnership with Cooperatives and Micro, Small, and Medium Scale Enterprises (“UMKM”)

The allocated business fields or partnership with cooperatives and UMKM are the business sectors that are fully allocated for cooperatives and UMKM and business fields that requires Big Scale Enterprises to be in mandatory partnerships with cooperatives or UMKM.

Business fields that are allocated for cooperatives and UMKM are determined based on the following criteria:

  1. business activities that do not utilize technology or only use simple technology;
  2. business activities that have process specificities, are labor-intensive, and have a special and hereditary cultural heritage.
  3. the capital of the business activities does not exceed IDR 10,000,000,000 (ten billion Rupiah) excluding land and property.

Considering that the Positive List requires foreign investors to have Big Scale Business with an investment value of more than IDR 10,000,000,000 (ten billion Rupiah) excluding land and property, it is not possible for foreign investors to carry out business fields that are allocated for cooperatives and UMKM.  The Positive List, however, allows foreign investors to partner-up with cooperatives and UMKM as long as it covers the following criteria: (i) it must include business fields that are mostly occupied by cooperatives and UMKM; and/or (ii) it is a business sector that is purposely boosted to enter the larger supply chain.

      c. Business Fields that are open with certain requirements

There were 350 business fields that are open with certain requirements under PR 44/2016.  The Positive List reduced such number to only 46 business fields which makes many business fields no longer subject to certain maximum foreign ownership restrictions.   Business fields that are open with certain requirements are divided into 3 categories:

  1. investment requirements for domestic investors;
  2. investment requirements with the limitation for foreign investment; or
  3. investment requirements with special permits.

 

B. Minimum Investment Value for Foreign Investment under the Positive List

The Positive List requires foreign investors to only conduct business activities in a Big Scale Enterprise with a minimum investment value of more than IDR10,000,000,000 (ten billion Rupiah) excluding land and property for business premises. The exception for such requirement is given only to business entities that are domiciled in the Special Economic Areas (Kawasan Ekonomi Khusus or KEK) and the technology-based startup sector. The purpose of such an exception is to encourage the strengthening of the ecosystem of technology-based startups, which are not limited to funding aspects, infrastructure, mentor networks, transfer of technology, and market access.

C. Updated List of Business Fields that are Open with Certain Requirements

No. Business Field KBLI Positive List Previous Requirements under PR 44/2016
1. Publishing of newspaper magazines and newsletter (press) 58130 a.      Domestic capital: 100% for establishment;

b.      Foreign capital ownership: Maximum 49% (through the capital market) only for business expansion and development.

100% Domestic capital
2. Private Broadcasting Agency (Lembaga Penyiaran Swasta/LPS) 60102 a.      Domestic capital: 100% for establishment;

b.      Foreign capital ownership: Maximum 20% only for business expansion and development.

a.      Only for business expansion and development.

b.      Foreign capital ownership: Maximum 20%

3. Subscription Broadcasting Agency (Lembaga Penyiaran Berlangganan /LPB) 60202 a.      Domestic capital: 100% for establishment;

b.      Foreign capital ownership: Maximum 20% only for business expansion and development.

4. Radio community broadcasting agency 60102 a.      Domestic capital: 100% for establishment;

b.      Foreign capital ownership: Maximum 20% only for business expansion and development.

Reserved for Cooperative and UMKM
5. Television community broadcasting agency 60202 a.      Domestic capital: 100% for establishment;

b.      Foreign capital ownership: Maximum 20% only for business expansion and development.

6. Postal activities 53100 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
7. Domestic scheduled commercial air transportation 51101 a.      Foreign capital ownership: maximum 49%;

b.      National capital must outnumber the entire foreign capital ownership.

a.      Foreign capital ownership: maximum 49%;

b.      National capital must outnumber the entire foreign capital ownership.

8. Domestic non-scheduled commercial air transportation 51102 a.      Foreign capital ownership: maximum 49%;

b.      National capital must outnumber the entire foreign capital ownership.

a.      Foreign capital ownership: maximum 49%;

b.      National capital must outnumber the entire foreign capital ownership.

9. Air transportation activities 51109 a.      Foreign capital ownership: maximum 49%;

b.      National capital must outnumber the entire foreign capital ownership.

a.      Foreign capital ownership: maximum 49%;

b.      National capital must outnumber the entire foreign capital ownership.

10. Liner and tramper domestic sea transportation for passengers 50111 Foreign capital ownership: maximum 49% Previous investment list only categorized Sea Transportation into 4, which are:

 

a.      Domestic Sea Transportation: Foreign capital ownership: maximum 49%

b.      International Sea Transportation: Foreign capital ownership: maximum 49%

c.       International Sea Transportation for Passengers (Excluding Cabotage): Maximum investment 70% for Investors from ASEAN Countries

d.      International Sea Transportation for Goods (Excluding Cabotage): Maximum investment 70% for Investors from ASEAN Countries.

 

11. Domestic sea transportation for tourism 50113 Foreign capital ownership: maximum 49%
12. Pioneer sea transportation for passenger 50114 Foreign capital ownership: maximum 49%
13. Liner and tramper domestic sea freight for goods 50131 Foreign capital ownership: maximum 49%
14. Domestic sea transportation for special goods 50133 Foreign capital ownership: maximum 49%
15. Pioneer domestic sea transportation for goods 50134 Foreign capital ownership: maximum 49%
16. Public shipping domestic sea transportation 50135 Foreign capital ownership: maximum 49%
17. Overseas liner and tramper sea freight for goods 50141 Foreign capital ownership: maximum 49%
18. Overseas sea transportation for special goods 50142 Foreign capital ownership: maximum 49%
19. Interprovincial general inland water transportation 50214 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
20. Interprovincial pioneering inland water transportation 50215 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
21. Interdistrict/intercity general inland water transportation 50216 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
22. Interdistrict/intercity pioneering inland water transportation 50217 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
23. Inner district/city general inland water transportation 50218 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
24. River and lake transportation for passengers with fixed and regular routes 50211 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
25. River and lake transportation for passengers with non-fixed and irregular routes 50212 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
26. River and lake transportation with non-fixed and irregular routes for tourism 50213 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
27. River and lake transportation for general goods and/or animals 50221 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
28. River and lake transportation for special goods 50222 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
29. River and lake transportation for hazardous goods 50223 Foreign capital ownership: maximum 49% Foreign capital ownership: maximum 49%
30. Main equipment industry 25200 Capital ownership based on approval from the Minister of Defense a.      100% domestic capital;

b.      Recommendation from the Ministry of Defense.

31. Industry of liquor containing alcohol* 11010 a.      For new investments, it currently can only be carried out in Bali, East Nusa Tenggara, North Sulawesi and Papua by paying attention to local culture and wisdom;

b.      Investment other than letter a, can be determined by the Head of Investment Coordinating Board based on the governor’s recommendation

Closed for Investment.
32. Industry of beverage containing alcohol: wine* 11020 a.      For new investments, it currently can only be carried out in Bali, East Nusa Tenggara, North Sulawesi and Papua by paying attention to local culture and wisdom;

b.      Investment other than letter a, can be determined by the Head of Investment Coordinating Board based on the governor’s recommendation

Closed for Investment.
33. Industry of beverage containing malt* 11031 a.      For new investments, it currently can only be carried out in Bali, East Nusa Tenggara, North Sulawesi and Papua by paying attention to local culture and wisdom;

b.      Investment other than letter a, can be determined by the Head of Investment Coordinating Board based on the governor’s recommendation

Closed for Investment.
34. Industry of traditional medical products for humans 21022 Domestic capital: 100% Domestic capital: 100%
35. Industry of wooden building products 16221 Domestic capital: 100% Required partnership with Cooperatives UMKM
36. Industry of coffee processing that has received geographical indication 10761 Domestic capital: 100% Previously not regulated
37. Industry of rendang 10750 Domestic capital: 100% Previously not regulated
38. Industry of vessels:

–          Pinisi;

–          Outrigger;

–          Wood with typical traditional design.

30111 Domestic capital: 100% Required partnership with Cooperatives UMKM
39. Industry of wood carving craft non mebeller: wood carving, reliefs, masks, sculptures, puppets 16293 Domestic capital: 100% Reserved for UMKM
40. Industry of traditional cosmetics 20232 Domestic capital: 100% Previously not regulated
41. Industry of raw materials on traditional medicine for humans 21021 Domestic capital: 100% Domestic capital: 100%
42. Industry of Batik:

–          Industry of written Batik;

–          Industry of stamp Batik;

–          The combination of written and stamp Batik Industry.

`13134 Domestic capital: 100% In the previous Investment List:

–          Industry of written Batik was reserved for Cooperatives and UMKM;

–          Industry of stamp Batik required partnership with Cooperatives and UMKM.

 

43. Industry of crackers, chips, Peyek and such (manufacturers and non manufacturers) 10794 Domestic capital: 100% Reserved for Cooperatives and UMKM
44. Retailer trade on liquor alcoholic beverages 47221 Distribution network and specially designated place. Require:

 

a.      Alcoholic Beverages Trading Business License (SIUP-MB);

b.      Distribution network and specially designated place.

45. Small retailer trade on liquor or alcoholic beverages 47826 Distribution network and specially designated place. a.      Alcoholic Beverages Trading Business License (SIUP-MB);

b.      Distribution network and specially designated place.

46. Activities of the travel bureau for umrah and Special Hajj 79122 Domestic capital: 100% and Muslim Previously not regulated.

*Update: On Tuesday, 2 March 2021, President Joko Widodo announced the revocation of the provision in the Positive Investment List regarding the opening of investment in the industry of liquor and beverages containing alcohol and malt, thus the industry of liquor and beverages containing alcohol and malt will be closed for investment.


FMB & Partners Law Firm assists clients with various legal issues that arise in operating business on a daily basis including providing legal advice, due diligence, and creating legal documentation. Contact us for e-commerce and technology company legal service and other legal services at admin@fmbpartner.com or click here to contact our Business Whatsapp (Admin FMB Partner Law Firm +62 815-1910-7778)

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Kepastian Hukum Bagi Para Pelaku Pengusaha Kena Pajak E-Commerce

Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja merupakan Undang-Undang yang diselenggarakan berdasarkan asas: pemerataan hak, kepastian hukum, kemudahan berusaha, kebersamaan, dan kemandirian. Salah satu asas tersebut, yaitu kepastian hukum telah memberikan titik terang bagi para pelaku Pengusaha Kena Pajak (PKP) yang melakukan Perdagangan Melalui Sistem Elektronik (e-commerce), khususnya atas kewajiban pembuatan Faktur Pajak.

Setiap PKP wajib membuat Faktur Pajak sebagaimana diatur dalam ketentuan perpajakan yang berlaku hingga tulisan ini dibuat. Namun pada umumnya, karakteristik PKP yang melakukan perdagangan e-commerce merupakan Pedagang Eceran dengan aktivitas usaha penjualan secara langsung kepada konsumen akhir dengan jumlah transaksi penyerahan barang yang relatif banyak dengan nilai relatif kecil. Hal ini menyebabkan Pedagang Eceran mengalami kesulitan apabila diperlakukan sama seperti PKP lainnya dalam pembuatan dan penatausahaan Faktur Pajak. Kesulitan tersebut misalnya seperti PKP harus selalu mengisi data setiap pembeli (Nama, Alamat, dan NPWP), teknis penerbitan Faktur Pajak yang cukup membutuhkan waktu, dan sebagainya.

Oleh karena itu, melalui PER-58/PJ/2010 maka Pedagang Eceran diberikan kemudahan untuk membuat Faktur Pajak (yang digunggung) berupa:

  • bon kontan;
  • faktur penjualan;
  • segi cash register;
  • karcis;
  • kuitansi; atau
  • tanda bukti penyerahan atau pembayaran lain yang sejenis

yang bentuk dan ukurannya dapat disesuaikan dengan kepentingan PKP Pedagang Eceran, sepanjang PKP Pedagang Eceran tersebut dalam kegiatan usaha atau pekerjaannya melakukan penyerahan Barang Kena Pajak dengan cara sebagai berikut:

  1. melalui suatu tempat penjualan eceran seperti toko dan kios atau langsung mendatangi dari satu tempat konsumen akhir ke tempat konsumen akhir lainnya;
  2. dengan cara penjualan eceran yang dilakukan langsung kepada konsumen akhir, tanpa didahului dengan penawaran tertulis, pemesanan tertulis, kontrak, atau lelang; dan
  3. pada umumnya penyerahan Barang Kena Pajak atau transaksi jual beli dilakukan secara tunai dan penjual langsung menyerahkan Barang Kena Pajak atau pembeli langsung membawa Barang Kena Pajak yang dibelinya.

Namun yang menjadi masalah bagi para PKP Pedagang Eceran yang melakukan transaksi e-commerce adalah PKP tersebut dalam kegiatan usaha atau pekerjaannya:

  1. tidak melakukan penyerahan Barang Kena Pajak melalui suatu tempat penjualan eceran seperti toko dan kios atau langsung mendatangi dari satu tempat konsumen akhir ke tempat konsumen akhir lainnya, melainkan melalui sebuah platform digital yang tidak diatur secara khusus teknis pelaksanaannya dalam peraturan yang bersangkutan;
  2. diperlukan pemesanan tertulis terlebih dahulu oleh pembeli secara otomatis pada platform digital yang digunakan setelah verifikasi pembayaran telah diselesaikan, sebelum pemesanan diproses oleh penjual.
  3. penjual tidak langsung menyerahkan Barang Kena Pajak atau pembeli tidak langsung membawa Barang Kena Pajak yang dibelinya, melainkan penjual menyerahkan Barang Kena Pajak tersebut kepada kurir pengiriman terlebih dahulu.

Sehingga hal ini menyebabkan dilema pembuatan Faktur Pajak bagi para PKP Pedagang Eceran yang melakukan transaksi e-commerce.

Konsekuensi apabila PKP Pedagang Eceran e-commerce tetap menerbitkan Faktur Pajak yang digungung dan PKP ini dianggap tidak memenuhi kriteria sebagai Pedagang Eceran karena 3 masalah yang telah dijelaskan sebelumnya oleh Direktur Jenderal Pajak, maka PKP ini berisiko dikenakan sanksi administrasi berupa denda sebesar 2% dari Dasar Pengenaan Pajak.

Contoh total nilai penjualan (Dasar Pengenaan Pajak) Faktur Pajak yang digungung adalah senilai Rp.7.000.000.000,00. Maka risikonya adalah senilai Rp.140.000.000,00 (2% x 7 Milyar).

Namun, melalui Peraturan Pemerintah Nomor 9 Tahun 2021 yang merupakan peraturan pelaksana UU Cipta Kerja memberikan kepastian hukum atas dispute ini. PP Nomor 9 Tahun 2021 Bab IV Pasal 20 ayat (1) memberikan penegasan bahwa “Pengusaha Kena Pajak yang melakukan penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak kepada pembeli Barang Kena Pajak dan/atau penerima Jasa Kena Pajak dengan karakteristik konsumen akhir, termasuk yang dilakukan melalui Perdagangan Melalui Sistem Elektronik, merupakan Pengusaha Kena Pajak pedagang eceran.”.

Oleh karena itu, PKP Pedagang Eceran e-commerce diperkenankan untuk membuat Faktur Pajak yang dilakukan dengan cara digunggung.

Namun sebagai catatan, pembuatan Faktur Pajak digungung ini hanya sebatas untuk transaksi yang memenuhi kriteria sebagai Pedagang Eceran saja, sedangkan apabila PKP juga melakukan transaksi yang tidak memenuhi kriteria Pedagang Eceran seperti pemberian sewa, maka PKP ini tetap wajib membuat Faktur Pajak lengkap sebagaimana diatur dalam ketentuan yang berlaku.

Artikel pajak ini ditulis oleh:

Albertus, B.M.
Konsultan Pajak FMB Partner

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221 397 288 88atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

LAW NO. 10 of 2020 ON STAMP DUTY

STATUS: REPLACED LAW NO. 13 of 1985 ON STAMP DUTY 

EFFECTIVE DATE: 01 JANUARY 2021

KEY CONTENTS:

  1. Objects of Stamp Duty:
    a. Documents created to explain matters of a civil nature:
    i. Agreements, certificates, statement letters, or any similar type of documents along with its copies;
    ii. Notarial deeds and Grosse, including copies and excerpts;
    iii. Deeds of the Land Deed Officer along with the copies;
    iv. Securities in any form and name;
    v. Securities transaction documents including for futures contract transactions in any name or form;
    vi. Auction documents in the form of excerpts, minutes, copies, and Grosse;
    vii. Documents stating an amount of money of IDR 5 million, which:
    – Describe the receipt of the money; or
    – Contain an acknowledgment of debt or debt repayment, either entirely or partially;
    viii. Other documents stipulated by government regulations.

b. Documents to be used as evidence in court.

2. Stamp Duty Rate

Stamp Duty is imposed 1 (one) time with a fixed rate of IDR10,000 (approximately USD0.6) for each document. This rate could be lowered or increased through government regulation based on the conditions of the national economy.

3. Stamp Duty Fee Payer

Document TypePayer
Documents made unilaterallyThe party receiving the document
Documents made by two or more partiesEach party bears the stamp duty for the counterpart of the document it receives
SecuritiesThe party issuing the securities
Documents submitted as evidence before a courtThe party presenting the evidence
Documents entered into abroad and used in IndonesiaThe party benefiting from the document

4. The Event of Due and Payable

Document TypeStamp Duty Payable When
Agreements, certificates, statement letters, or any similar type of documentsThe document is signed.  
Notarial deeds and grosse, including copies and excerptsThe document is signed.  
Deeds of the Land Deed OfficeThe document is signed.  
Securities and securities transaction documentsThe document is made.
Auction documents in the form of excerpts, minutes, copies and grosseThe document is handed over to the party for whom the document is made.  
Documents confirming: (i) the receipt of money or (ii) an acknowledgment of debt or debt repaymentThe document is handed over to the party for whom the document is made.
Documents submitted as evidence before a courtThe document is presented.
Documents entered into abroad and used in IndonesiaThe document is used in Indonesia  

5. Stamp Duty Exemption Facility

Law No. 10 of 2020 on Stamp Duty introduces Stamp Duty Exemption Facilities For:

  • Documents on the transfer of Land and Building rights within a framework of accelerating the process of handling and restoring social conditions due to natural disasters;
  • Documents on the transfer of Land and Building rights solely for religious or non-commercial activities;
  • Documents on the implementation of Government programs and monetary or financial policies; and/or
  • Documents related to the implementation of International Agreements under binding international treaties or reciprocal laws.

6. Transitional Provisions

Duty Stamp on dutiable documents made prior to 1 January 2021 can still continue to follow previous Stamp Duty regulation (Law No. 13 of 1985).

Stamp Duty printed based on previous Stamp Duty regulation (Law No. 13 of 1985) can still be used for a year after the effective date of Law No. 10 of 2020 on Stamp Duty (1 January 2022) by affixing multiple stamps with a total value of minimum IDR9,000.

Ways of using Stamp Duty printed based on Law No. 13 of 1985

Picture Source: Pos Indonesia


FMB & Partners Law Firm assists clients with various legal issues that arise in operating business on a daily basis including providing legal advice, due diligence, and creating legal documentation. Contact us for e-commerce and technology company legal service and other legal services at +62 21 5082 0033 or mail admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Peraturan Bank Indonesia No. 22/23/PBI/2020 Tentang Sistem Pembayaran

Bank Indonesia (BI) melalui kebijakan terbarunya telah melakukan reformasi pengaturan sistem pembayaran melalui penerbitan Peraturan Bank Indonesia (PBI) No.22/23/PBI/2020 tentang Sistem Pembayaran (PBI Sistem Pembayaran). 

Menurut Kepala Departemen Kebijakan Sistem Pembayaran BI Filianingsih Hendarta, kebijakan ini dapat dibilang menjadi payung ketentuan yang mengakomodir struktur industri sistem pembayaran di dalam negeri. 

Unduh versi PDF nya di sini.

Read more

Pajak Penghasilan atas Kepemilikan Saham di Bursa

Sepanjang tahun 2020, BEI mencatat kenaikan jumlah investor saham mengalami kenaikan hingga 36,13 persen dibandingkan akhir tahun 2019. Hal ini tentu merupakan aktivitas ekonomi yang tidak akan dilewatkan oleh Direktorat Jenderal Pajak sebagai strategi optimalisasi penerimaan pajak, yaitu pengumpulan basis data atas harta yang dimiliki oleh Wajib Pajak. Oleh karena itu sebagai investor saham di bursa, selain memahami kiat berinvestasi yang tepat, sebaiknya perlu juga untuk memahami aspek-aspek perpajakan terkait dengan kepemilikan saham di bursa.

Secara umum terdapat 2 jenis pajak penghasilan yang dapat dikenakan kepada investor saham di bursa efek, yaitu pajak penghasilan atas transaksi penjualan saham dan dividen.

Transaksi penjualan saham

Transaksi penjualan saham di bursa efek dikenakan pajak penghasilan yang bersifat final dengan tarif 0,1% dari bruto nilai transaksi penjualan. Sebagai contoh terdapat transaksi sebagai berikut:

Dari ketiga transaksi tersebut, yang menjadi objek pajak penghasilan adalah transaksi penjualan saham yang terjadi pada tanggal 3 Januari 2020 senilai Rp 21.000.000,00. Sehingga pajak penghasilan yang harus dipungut oleh penyelenggara bursa efek adalah senilai Rp 21.000,00 (Rp 21.000.000,00 x 0,1%).

Sebagai catatan, pada tanggal 2 Januari 2020, pajak penghasilan tidak dikenakan, karena walaupun nilai saham yang dibeli mengalami kenaikan, namun transaksi penjualan belum terjadi. Oleh karena itu, pajak penghasilan tidak terutang.

Lalu, mengingat pajak penghasilan dikenakan atas transaksi penjualan saham, artinya walaupun penjualan dilakukan dalam keadaan merugi, maka pajak penghasilan tetap akan dikenakan.

Dividen

Dividen merupakan pembagian keuntungan emiten kepada para pemegang saham yang ditentukan dalam Rapat Umum Pemegang Saham (RUPS). Pada umumnya, apabila RUPS menyatakan akan membagikan dividen dan investor saham masih memiliki kepemilikan saham atas emiten tersebut hingga periode pembagian dividen tersebut, maka investor berhak untuk memperoleh dividen.

Dividen dikenakan pajak penghasilan yang bersifat final dengan tarif 10%. Sebagai contoh, apabila kita memperoleh dividen senilai Rp 1.000.000,00, maka pajak penghasilan yang harus dipotong oleh emiten adalah senilai Rp 100.000,00 (Rp 1.000.000,00 x 10%).

Mekanisme pemungutan dan pemotongan ini memudahkan para investor saham agar tidak perlu melakukan pembayaran atas pajak penghasilan yang terutang tersebut. Sehingga para investor saham sebagai Wajib Pajak hanya perlu melaporkan total dari nilai transaksi penjualan yang terjadi dan dividen yang dibagikan selama tahun pajak bersangkutan ke dalam SPT Tahunan pada bagian lampiran penghasilan yang dikenakan pajak final dan/atau bersifat final beserta nilai pajak yang telah dibayar melalui bursa efek dan dipotong oleh emiten yang bersangkutan.

Artikel pajak ini ditulis oleh:

Albertus, B.M.
Konsultan Pajak FMB Partner

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221 397 288 88atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more