DGT Changes Artiicle 21 iincome Tax Object Codes, Here are the Detaiils

JAKARTA, Jitu News – The Diirectorate General of Taxes (DGT) has changed a number of Artiicle 21 iincome Tax object codes iin liine wiith the iissuance of the Diirector General of Taxes Regulatiion No. PER-2/PJ/2024. The latest taxable object codes replace the proviisiions under the Diirector General of Taxes Regulatiion No. PER-14/PJ/2013.

The changed iincome Tax object codes are related to non-fiinal Artiicle 21 iincome Tax objects on Form 1721-Vii. iin addiitiion, the object code changes can also be found iin fiinal Artiicle 21 iincome Tax objects on Form 1721-Viiii. These changes are related to the iissuance of MoF Reg. 168/2023.

“...wiith the enactment of MoF Reg.. 168/2023..., the Diirector General of Taxes Regulatiion No. PER-14/PJ/2013 ... the need to amend the regulatiion of Artiicle 21 iincome tax and/or Artiicle 26 iincome tax has not been accommodated, thereby, iit needs to be replaced,” reads the consiideratiion sectiion of PER-2/PJ/2024, quoted on Thursday (25/1/2024).

Form 1721-Vii iis a non-fiinal Artiicle 21 iincome Tax or Artiicle 26 iincome Tax Wiithholdiing Receiipt. Compared to PER-14/PJ/2013, the most promiinent change iis eviident iin object code 21-100-09 whiich iis now used for Other Non-Employee Remuneratiions.

iin addiitiion, object code 21-100-08 iis deleted. Both changes are related to the calculatiion of the tax base (dasar pengenaan pajak, hereiinafter referred to as DPP) on remuneratiions for non-employees, whiich are no longer diifferentiiated iinto contiinuous or non-contiinuous. iin addiitiion, there have also been changes iin a number of nomenclatures.

Detaiils of the changes iin the object codes of Artiicle 21 iincome Tax iin the Non-Fiinal Artiicle 21 iincome Tax and Artiicle 26 iincome Tax (Form-1721-Vii) wiithholdiing receiipts can be seen iin the followiing fiigure:

iin contrast, Form 1721-Viiii iis a Fiinal iincome Tax Artiicle 21 iincome Tax Wiithholdiing Receiipt. iin compariison wiith PER-14/PJ/2013, changes are eviident iin the deletiion of object code 21-402-01.

The object code was formerly used for Honorariia and Other Remuneratiions Borne by the State Budget or Local Budget Receiived by Ciiviil Servants, the iindonesiian Natiional Defence Forces/ State Poliice of the Republiic of iindonesiia Members, State Offiiciials and Pensiioners. (riig)