COST ACCOUNTING
TRANSFER PRICING
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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Article 18 (3) PPh Law, Article 2 paragraph (1) VAT & PPn BM Law, Article 9 (1) P3B
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Article 18 (4) UU PPh, Article 2 paragraph (1) UU VAT PPn BM, Article 9 (2) P3B
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Article 18 (3) PPh Law, Article 2 paragraph (2) VAT & PPn BM Law, Article 9 (1) P3B, Article 9 (2) P3B
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Article 18 (4) PPh Law, Article 2 paragraph (2) VAT & PPn BM Law, Article 9 (1) P3B
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Detailed explanation-1: -The definition of PPh 21 is a tax on income in the form of salaries, wages, honoraria, allowances and other payments in whatever name and in any form in connection with work or position, services and activities carried out by individuals who are domestic tax subjects or referred to as taxpayers.
Detailed explanation-2: -Calculate PPh 21 Payable : in a Progressive Tax Year (because IDR 71, 400, 000 is more than IDR 50, 000, 000) (5% x 50, 000, 000 = IDR 2, 500, 000) + (15% x 21, 400, 000 = IDR 3, 210, 000) = IDR 5, 710 . 000.
Detailed explanation-3: -Generally, within Indonesia, Value-added Tax (Pajak Pertambahan Nilai – PPN) is a tax imposed on most goods and services. 10% is the standard rate; however, under the Indonesian Regulations, some goods and services are charged at different rates ranging from 5 – 15%.
Detailed explanation-4: -If the total amount of tax paid in advance through the year (Articles 22, 23, and 25 income taxes) and the tax paid abroad (Article 24 income tax) is less than the total CIT due, the taxpayer has to settle the shortfall before filing its CITR. Such a payment is referred to as Article 29 income tax.