INFO GRAFIS Sanksi Administrasi Pajak
Infografis Sanksi Administrasi Pajak Sanksi Administrasi Pajak Ringkasan pengenaan sanksi administrasi berupa bunga berdasarkan pasal dalam Ketentuan Umum dan Tata Cara Perpajakan (KUP) Berdasarkan KMK Nomor 2/MK/EF/2025. 0,58% Bunga Penagihan Pasal 19 ayat (1), (2), (3) Dikenakan atas SKPKB/SKPKB Tambahan dan surat lainnya yang menyebabkan utang pajak bertambah, serta atas angsuran atau penundaan pembayaran pajak. 1,00% Pembetulan & Keterlambatan Pasal 8 (2, 2a), Pasal 9 (2a, 2b), Pasal 14 (3) Untuk kurang bayar akibat pembetulan SPT, keterlambatan penyetoran PPh, atau penerbitan STP karena PPh kurang/tidak dibayar atau salah tulis/hitung. 1,41% Pengungkapan Ketidakbenaran Pasal 8 ayat (5) Dikenakan atas pajak yang kurang dibayar akibat pengungkapan ketidakbenaran pengisian SPT setelah pemeriksaan, namun SKP belum diterbitkan. 1,83% Sanksi SKPKB Pasal 13 ayat (2), (2a) SKPKB terbit karena pajak kurang dibayar atau karena PKP menerima pengembalian pajak masukan atas kegiatan yang tidak berproduksi. 2,25% Tambahan Sanksi SKPKB Pasal 13 ayat (3b) SPT tidak disampaikan setelah ditegur. PPN/PPnBM yang seharusnya tidak dikompensasikan. Tidak memenuhi kewajiban pembukuan/pemeriksaan. Catatan Penting Infografis ini adalah ringkasan. Tarif sanksi bunga dapat berubah sesuai dengan suku bunga acuan BI. Selalu merujuk pada peraturan perpajakan terbaru untuk informasi yang akurat dan lengkap. Dibuat berdasarkan data yang disediakan. © 2025
Financial Clarity for Bigger Decisions
Financial Clarity for Bigger Decisions Tax Consultant Office Bali, Agam Anand Konsultama In a fast-growing business, every decision matters. But making those high-impact decisions requires financial clarity—an accurate, transparent view of where your business stands today and where it can go tomorrow. Why Financial Clarity Matters: Informed Decision-Making: Clear, organized financials give you confidence to make bold choices, from expansion to new investments, without second-guessing. Risk Reduction: With transparent finances, you can see potential risks before they become issues, allowing for proactive, strategic adjustments. Sustainable Growth: When you know exactly where resources are going, you can invest smarter, streamline operations, and drive growth that lasts. We help businesses like yours establish financial clarity, giving you the information you need to make decisions with confidence. Ready to see the full picture? Contact us for a free consultation. About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation Uncategorized Financial Clarity for Bigger Decisions November 10, 2024 Organized Finances, Controlled Taxes – For Consistent Growth November 10, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.
Organized Finances, Controlled Taxes – For Consistent Growth
Organized Finances, Controlled Taxes – For Consistent Growth Tax Consultant Office Bali, Agam Anand Konsultama For businesses aiming for steady, long-term growth, financial clarity and effective tax management are essential. When your finances are organized and your tax obligations controlled, decision-making becomes easier, risks are minimized, and opportunities for growth are more visible. Here’s why it matters: Clear Financial Insights: An organized financial structure provides real-time insights into your business’s health, allowing you to make informed decisions quickly and confidently. Efficient Tax Strategy: A well-planned tax approach isn’t just about compliance—it’s about optimizing every available opportunity to reduce costs legally and effectively. Long-Term Stability: With finances in order, your business has a solid foundation to weather changes, adapt to new market conditions, and seize growth opportunities when they arise. Ready to align your financial management with your growth ambitions? Let’s work together to build a stable, scalable financial framework for your business. Contact us for a free consultation to see how we can support your goals. About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation Uncategorized Organized Finances, Controlled Taxes – For Consistent Growth November 10, 2024 How to Obtain an e-FIN for Individual Taxpayers August 25, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.
How to Obtain an e-FIN for Individual Taxpayers
How to Obtain an e-FIN for Individual Taxpayers Tax Consultant Office Bali, Agam Anand Konsultama An e-FIN or Electronic Filing Identification Number is an identification number issued by the Directorate General of Taxes (DJP) to facilitate taxpayers in reporting and paying taxes online, such as through e-filing. This number functions to encrypt the taxpayer’s data, ensuring security and confidentiality during tax transactions. Here are the steps you can take to obtain an e-FIN: 1. Obtaining an e-FIN Through KPP Directly You can apply for an e-FIN directly at the Tax Office (KPP) in your domicile by following these steps: Download and Fill Out the e-FIN Form The form can be downloaded from the official DJP Online website. Fill in all the required fields, except for the e-FIN number, which will be filled in by the KPP officer. Submit the Form and Supporting Documents Once the form is filled out, bring the following documents to the nearest KPP or the Tax Counseling and Consultation Office (KP2KP): The completed e-FIN activation form. Active email address. A copy and original of your KTP for Indonesian citizens, or KITAS/KITAP for foreign nationals. A copy and original of your NPWP. Note: This application cannot be represented by another party. However, if you are applying collectively for company employees, additional requirements apply, such as a minimum of 20 employees listed in the SPT PPh 21 report, and activation must be done at the company’s location with the equipment provided by the company. 2. e-FIN Activation After obtaining the e-FIN from the KPP, you need to activate it on the official DJP Online website. DJP will send a confirmation email containing a temporary password. Please change the password to one of your choice, and your e-FIN will be ready for use. We Can Help If you need further assistance with the e-FIN application and activation process, Agam Anand Konsultama is ready to help you. Contact us at 085737059710, send an email to info@agamanand.com About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation How to Obtain an e-FIN for Individual Taxpayers August 25, 2024 Government Covers Taxes on Bonuses for Paris 2024 Olympic Athletes August 15, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.
Government Covers Taxes on Bonuses for Paris 2024 Olympic Athletes
Government Covers Taxes on Bonuses for Paris 2024 Olympic Athletes Tax Consultant Office Bali, Agam Anand Konsultama President Joko Widodo (Jokowi) has once again shown appreciation for Indonesian athletes who compete in the Paris 2024 Olympics. In addition to cash bonuses, the government will also cover the income tax (PPh) on the bonuses received by these athletes. According to Dwi Astuti, Director of Public Relations and Services at the Directorate General of Taxes (DJP), this policy is a form of recognition for the athletes who have brought pride to Indonesia on the international stage. The income tax on these bonuses will be borne by the government, allowing the athletes to receive their full bonuses without tax deductions. Previous Experience Dwi also explained that this is not the first time the government has covered taxes on athlete bonuses. During multi-event competitions such as the 2023 SEA Games, the government provided similar incentives to medal-winning athletes. In general, bonuses or prizes received are subject to income tax under the Income Tax Law, but in this case, the government will assume the tax burden. Details of the Paris 2024 Olympic Bonuses President Jokowi has announced that medal winners at the Paris 2024 Olympics will receive bonuses even larger than those awarded at the Tokyo 2020 Olympics. For instance, two gold medalists will receive bonuses of IDR 6 billion, while bronze medalists will receive IDR 1.65 billion. Moreover, coaches who successfully guide their athletes to win medals will also receive bonuses. Gold medalist coaches will receive IDR 2.75 billion, while bronze medalist coaches will receive IDR 675 million. In addition, athletes who do not win medals will still be appreciated with bonuses worth IDR 250 million. Conclusion The government’s decision to cover the taxes on athlete bonuses is a tangible form of support for sports in Indonesia. Beyond recognizing achievements, this policy is also expected to motivate athletes to continue striving and bringing honor to the nation in the future. This demonstrates the government’s commitment to supporting sports as part of national development. About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation Government Covers Taxes on Bonuses for Paris 2024 Olympic Athletes August 15, 2024 Extension of Time to Respond to SP2DK: What Taxpayers Need to Know August 14, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.
Extension of Time to Respond to SP2DK: What Taxpayers Need to Know
Extension of Time to Respond to SP2DK: What Taxpayers Need to Know Tax Consultant Office Bali, Agam Anand Konsultama In fulfilling tax obligations, every taxpayer must always comply with the applicable regulations, including when receiving a Request for Explanation of Data and/or Information (SP2DK). Did you know that the timeframe to respond to SP2DK can be extended? This provides relief for taxpayers who need more time to prepare the required explanation. According to Circular Letter SE-05/PJ/2022, taxpayers are given a maximum of 14 calendar days to provide an explanation for the received SP2DK. However, under certain conditions, this period can be extended based on the discretion of the tax service office (KPP). How is the Extension Process Conducted? If you find it difficult to meet the given deadline, the first step you need to take is to discuss it with your account representative (AR) at the KPP. Provide the reasons for the delay, such as distance constraints or technological limitations. The AR will analyze the reasons and decide whether an extension of time can be granted. “Communicate your situation with the designated official at KPP, and we will consider these conditions,” said Hadisman, a representative from DJP during a tax discussion. It is important to note that although SE-05/PJ/2022 does not specifically regulate this extension, the head of the KPP has the discretion to follow up on explanations that are submitted late by taxpayers. What Are the Consequences of Late Submission? If a taxpayer fails to submit an explanation within the stipulated time or the approved extension, the KPP may draw conclusions and make follow-up recommendations that may be less favorable to the taxpayer. Therefore, it is crucial to take proactive steps in responding to the received SP2DK. Ease in the Future The DJP also plans to facilitate this process by allowing SP2DK explanations to be submitted electronically via DJP Online. This will certainly help taxpayers fulfill their obligations more efficiently. About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation Extension of Time to Respond to SP2DK: What Taxpayers Need to Know August 14, 2024 Amendment to Minister of Finance Regulation No. 47 of 2024: Strengthening Compliance and Preventing Tax Avoidance August 13, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.
Amendment to Minister of Finance Regulation No. 47 of 2024: Strengthening Compliance and Preventing Tax Avoidance
Amendment to Minister of Finance Regulation No. 47 of 2024: Strengthening Compliance and Preventing Tax Avoidance Tax Consultant Office Bali, Agam Anand Konsultama On August 6, 2024, the government, through the Ministry of Finance, enacted Minister of Finance Regulation (PMK) No. 47 of 2024. This regulation marks the third amendment to PMK No. 70/PMK.03/2017 concerning Technical Guidelines on Access to Financial Information for Tax Purposes. The amendment aims to strengthen the compliance of financial institutions and prevent tax avoidance in accordance with international common reporting standards. Background of the Amendment This regulation was issued to provide legal certainty for financial institutions and other entities in reporting financial information required for tax purposes. Additionally, this amendment seeks to accommodate anti-avoidance provisions that were previously not specifically addressed in existing PMK. Key Points of the Amendment Addition of Article 10A: Financial institutions are now prohibited from facilitating the opening of new accounts or conducting new transactions for individuals or entities that refuse to comply with the identification procedures outlined in Article 9. This prohibition includes various types of transactions such as deposits, withdrawals, and transfers, except for transactions that have been previously agreed upon. Removal of Several Articles: To align the regulation with the new provisions, several articles such as Articles 13, 14, and 24A, among others, have been removed. This was done to ensure that the regulation focuses on more relevant and specific provisions. Introduction of Chapter VA on Anti-Avoidance: This new chapter stipulates that any person, including financial institutions and other entities, is prohibited from engaging in agreements or practices aimed at avoiding tax obligations. The Directorate General of Taxes (DJP) is empowered to determine whether an agreement or practice constitutes tax avoidance and to obtain the necessary information to enforce these provisions. Strengthening of Warning and Examination Provisions: Amendments to Articles 32 and 33 clarify the procedures related to written warnings and examinations for financial institutions or individuals who fail to fulfill their obligations as stipulated in this regulation. If indications of violations are found, the DJP may conduct an examination and even initiate investigations into suspected tax crimes. Implications for Financial Institutions and Taxpayers With the enactment of this regulation, financial institutions are expected to be more cautious and compliant in fulfilling their tax obligations. The strengthening of anti-avoidance provisions also signals the government’s commitment to preventing tax avoidance practices, particularly in the context of international financial information exchange. For taxpayers, it is important to understand that attempts to evade tax obligations through non-compliant means may result in serious penalties. Conclusion Minister of Finance Regulation No. 47 of 2024 represents a strategic step by the government to enhance tax compliance and prevent tax avoidance. With this regulation, it is hoped that a more transparent and fair tax system can be established, in line with Indonesia’s commitment to global financial reporting standards. For further information or if you need consultation regarding this regulation, our team at Agam Anand Konsultama is ready to assist you. Contact us through the available channels on this website. About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation Amendment to Minister of Finance Regulation No. 47 of 2024: Strengthening Compliance and Preventing Tax Avoidance August 13, 2024 NPWP 000 in e-Faktur 4.0, Reject Error ETAXSERVICE-40002? Here’s What DJP Says August 8, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.
NPWP 000 in e-Faktur 4.0, Reject Error ETAXSERVICE-40002? Here’s What DJP Says
NPWP 000 in e-Faktur 4.0, Reject Error ETAXSERVICE-40002? Here’s What DJP Says Tax Consultant Office Bali, Agam Anand Konsultama Several taxpayers have reported issues with the e-Faktur 4.0 application, encountering reject status and error notification ETAXSERVICE-40002. This article will discuss the causes and solutions for this error based on the official explanation from the Directorate General of Taxes (DJP). Problem and Causes According to reports, the error notification frequently encountered is ‘ETAXSERVICE-40002: User not found. Data not found, NIK not available in population database’. This typically occurs because the entered National Identification Number (NIK) and name do not match the data recorded in Dukcapil. Official DJP Explanation Kring Pajak, in response to queries from netizens, stated that if error ETAXSERVICE-40002 appears, taxpayers should ensure that the NIK and name entered match the data recorded in Dukcapil. The tax authority also reminded that e-Faktur 4.0 now accommodates the filling of invoices using 15-digit NPWP, 16-digit NPWP, and NIK. NPWP 000 is only intended for foreign taxpayers (SPLN). For domestic taxpayers (SPDN) without an NPWP, the identification used is the NIK. NIK Validation Process When the NIK is entered into the e-Faktur system, the system will automatically validate it. This automatic validation ensures that the NIK, which has been matched with Dukcapil data, will be verified when the user uploads the tax invoice. Conclusion To avoid error ETAXSERVICE-40002, taxpayers must ensure that the NIK and name data match Dukcapil’s records. By understanding the procedures and requirements set by the DJP, e-Faktur 4.0 users can reduce errors and ensure smooth tax reporting processes. About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation Uncategorized NPWP 000 in e-Faktur 4.0, Reject Error ETAXSERVICE-40002? Here’s What DJP Says August 8, 2024 The Importance of Financial Bookkeeping for SMEs August 5, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.
The Importance of Financial Bookkeeping for SMEs
The Importance of Financial Bookkeeping for SMEs Tax Consultant Office Bali, Agam Anand Konsultama Good financial bookkeeping is the backbone of any business, including Small and Medium Enterprises (SMEs). Unfortunately, many SMEs still overlook the importance of keeping accurate and organized financial records. This article will discuss why financial bookkeeping is crucial for SMEs and how to start it. Why is Financial Bookkeeping Important? Better Financial ManagementProper bookkeeping helps SMEs manage income and expenses more effectively. By recording every transaction, business owners can know their financial position in real-time. Preparation of Financial StatementsAccurate financial statements are essential to assess business performance. These reports are also necessary when SMEs want to apply for loans or seek investors. Good bookkeeping ensures that financial statements are correctly prepared and reliable. Tax ComplianceGood bookkeeping makes it easier for SMEs to fulfill their tax obligations. With complete and organized financial records, tax calculations become more straightforward and accurate. This prevents SMEs from facing penalties due to tax reporting errors. Planning and Decision MakingComplete and accurate financial data helps business owners plan strategies and make the right decisions. For example, determining the right time to expand or add inventory. How to Start Financial Bookkeeping Separate Personal and Business FinancesThe first step is to separate personal finances from business finances. This makes it easier to monitor cash flow and avoid confusion in recording. Use Accounting SoftwareThere are many accounting software options available for SMEs to simplify the bookkeeping process. Choose software that suits your business needs and budget. Record All TransactionsEnsure that all transactions, both income and expenses, are recorded. This includes sales, purchases, salary payments, and other operational costs. Perform Bank ReconciliationRegularly reconcile bookkeeping records with bank statements. This ensures that all transactions are correctly recorded and none are missed. Conclusion Good financial bookkeeping is key to the success of SMEs in managing finances, meeting tax obligations, and making sound business decisions. If you need assistance with financial bookkeeping, the Tax Consultant Office Bali, Agam Anand Konsultama is ready to assist you. About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation The Importance of Financial Bookkeeping for SMEs August 5, 2024 Taxation on Joki Services August 3, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.
Taxation on Joki Services
Taxation on Joki Services Tax Consultant Office Bali, Agam Anand Konsultama Various joki services have increasingly emerged on social media. From Strava jockeys, climbing jockeys, task jockeys, thesis jockeys, to exam jockeys, all offer services that help many people solve various problems. However, behind this controversial profession, there are tax obligations that need to be understood and complied with by jockey practitioners in Indonesia. Joki Services Becoming Common in Indonesia In Indonesia, the practice of jockeys is considered a common and openly normalized thing, with many people feeling that joki services are a legitimate profession that has no significant impact on society. In fact, jockeys become a profession that violates ethics and is not justified as it includes deceit by claiming the work of others as one’s own. However, there are no clear legal provisions regarding joki service providers. The emergence of rampant joki services is seen in the education and work sectors, driven by high supply and demand. Due to the high demand for joki services, there are even joki services that have become start-ups and legal entities in the form of limited liability companies (PT). Tax Obligations of Joki Services Even though it is a profession that violates ethics and is not justified, it cannot be denied that joki services still exist and continue to operate in Indonesia. Therefore, the taxation of joki services still needs to be considered. According to the Indonesian Dictionary (KBBI), a jockey is defined as someone who takes exams for others by impersonating the real exam participant and receiving monetary compensation. Jockeys are usually offered by individuals to ‘help’ others’ work. According to the Income Tax Law (UU PPh), any additional economic capability or monetary compensation received by taxpayers from within or outside the country constitutes taxable income. Furthermore, in the Minister of Finance Regulation (PMK) No. 168/2023, it is explained that freelance work is work performed by individuals with specific skills aimed at earning income without being tied to an employment relationship. From these definitions, it can be concluded that joki services are subject to tax on freelance work as they are performed by individuals receiving monetary compensation as an additional economic capability without an employment relationship. Tax Calculation Schemes for Joki Services Taxation on joki services can be calculated using 3 (three) schemes, namely using the Net Income Calculation Norm (NPPN), PPh 21 as non-permanent employees, and PPh 21 as non-employees with the following provisions: Net Income Calculation Norm (NPPN) Generally, the calculation of Income Tax (PPh) for freelancers is done using the Net Income Calculation Norm (NPPN). The NPPN method uses the net income of the Taxpayer to calculate the owed tax. Joki services can use the NPPN method if they meet the requirements as per PER 17/PJ/2015, such as: Gross income less than Rp4.8 billion per year Income is not subject to Final PPh Must keep records of income from business activities or freelance work Apply for NPPN usage to DJP no later than 3 months from the beginning of the tax year To apply for NPPN usage to DJP, the Taxpayer must submit it through DJP Online by: Open the DJP Online page at https://djponline.pajak.go.id/account/login Enter NIK/NPWP/NITKU, password, and security code, then click Login Select Services menu and click on Info KSWP icon On My Compliance Profile, select Notification of NPPN Usage NPPN Percentage Rate List The list of NPPN percentage rates is regulated in Article 4 and the Attachment of PER 17/PJ/2015 categorized by region, including 10 provincial capitals (Medan, Palembang, Jakarta, Bandung, Semarang, Surabaya, Denpasar, Manado, Makassar, and Pontianak), other provincial capitals, and other areas. The list of NPPN percentage rates for individual taxpayers meeting NPPN requirements can use the NPPN rate according to the KLU code in the Attachment I PER-17/PJ/2015. 2. PPh 21 Non-Permanent Employees Joki services are subject to PPh 21 for non-permanent employees if the individual is an employee, including freelance workers who only receive income when working based on the number of workdays or the completion of a specific job requested by the employer. In PMK 168/2023, the PPh 21 tax rate for non-permanent employees is calculated by: Gross Income: 0 – Rp2.5 million per day -> Daily TER x Daily Gross Income Gross Income: > Rp2.5 million per day -> Article 17 Rate x (50% x Gross Income) Example of Tax Calculation for Joki Services with PPh 21 for Non-Permanent Employees: Mr. M is a task jockey working at PT Kerjaindong. The task jockey rate set by Mr. M on the Kerjaindong platform is Rp50 thousand per task. Mr. M receives orders for 10 tasks from PT Kerjaindong for 1 day. For these services, Mr. M is taxed as follows: Based on the gross income of Rp500 thousand per day (Rp50 thousand x 10 tasks), Mr. M is subject to the effective daily rate (TER Daily) of 0.5% for receiving income above Rp450 thousand up to Rp2.5 million. The amount of PPh 21 withholding per day: 0.5% x Rp500.000 = Rp2.500 3. PPh 21 Non-EmployeesThe taxation of joki services is subject to PPh 21 for non-employees if the individual is not tied to an employment relationship (neither permanent nor non-permanent employees) and receives income for services or freelance work performed based on requests from the payer. In PMK 168/2023, the PPh 21 tax rate for non-employees is calculated by: Article 17 Rate x (50% x Gross Income) Example of Tax Calculation for Joki Services with PPh 21 for Non-Employees:A thesis jockey, Mrs. D, charges Rp6 million for completing an undergraduate thesis from Chapter 1 Introduction to Chapter 5 Conclusions and Suggestions. Mrs. D receives an order from PT Jokinpilis to complete 1 thesis. For these services, Mrs. D is taxed as follows: Basis for Tax Imposition and Withholding (DPP) for PPh 21 non-employees: 50% x Rp6.000.000 = Rp3.000.000 The amount of PPh 21 withholding: (5% x Rp3.000.000) = Rp150.000 Conclusion A good understanding of the tax regulations for joki services is essential to avoid legal issues and ensure compliance. By
