Pph Final 0.5 Persen Pasal Berapa

4 min read Jun 26, 2024
Pph Final 0.5 Persen Pasal Berapa

PPH Final 0.5%: Understanding the Tax Regulation

As a taxpayer in Indonesia, it's essential to understand the tax regulations imposed by the government. One of the tax regulations that often raises questions is the PPH Final 0.5% or Final Income Tax 0.5%. In this article, we'll delve into the details of PPH Final 0.5% and explore the relevant provisions.

What is PPH Final 0.5%?

PPH Final 0.5% is a type of final income tax imposed on certain types of income. According to the Indonesian tax authority, Direktorat Jenderal Pajak (DJP), PPH Final 0.5% is a final tax imposed on income from certain sources, including:

Income from Cooperatives

  • Dividends received by cooperative members
  • Interest on cooperative savings
  • Interest on cooperative loans

Income from Insurance and Reinsurance

  • Insurance premiums received by insurance companies
  • Reinsurance premiums received by reinsurance companies

Income from Other Sources

  • Income from the sale of fixed assets (except for land and buildings)
  • Income from the sale of intangible assets
  • Income from the sale of securities (except for shares and bonds)

Pasal Berapa?

The regulation governing PPH Final 0.5% is outlined in Article 4(2) of the Indonesian Income Tax Law (Undang-Undang Pajak Penghasilan or UU PPh). This article states that the income tax rate for certain types of income is 0.5% of the gross income.

How to Calculate PPH Final 0.5%

To calculate PPH Final 0.5%, you need to follow these steps:

  1. Determine the gross income from the relevant sources (cooperatives, insurance, reinsurance, or other sources)
  2. Apply the 0.5% tax rate to the gross income
  3. The result is the PPH Final 0.5% tax payable

Example:

Let's say you receive IDR 10,000,000 in dividends from a cooperative. To calculate the PPH Final 0.5%, you would:

  1. Determine the gross income: IDR 10,000,000
  2. Apply the 0.5% tax rate: IDR 10,000,000 x 0.5% = IDR 50,000
  3. The PPH Final 0.5% tax payable is IDR 50,000

Conclusion

In conclusion, PPH Final 0.5% is a final income tax imposed on certain types of income in Indonesia. Understanding the regulation and how to calculate the tax is essential for taxpayers to comply with the tax laws. By following the steps outlined in this article, you can ensure that you're paying the correct amount of PPH Final 0.5% tax.

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