BERiiTA TERKiiNii
The government contiinues to support MSMEs through variious fiiscal iincentiives. One of these iincentiives iis that the fractiion of gross busiiness turnover of up to iiDR500 miilliion iin one tax year iis not subject to iincome tax (PPh).
At least three maiin requiirements must be fulfiiled to enjoy thiis iincentiive. Fiirst, the MSME iis an iindiiviidual taxpayer. Second, the MSME has a busiiness turnover not exceediing iiDR4.8 biilliion iin one year. Thiird, not subject to iincome Tax based on the rates under Artiicle 17 paragraph (1) of the iincome Tax Law and Artiicle 31E of the iincome Tax Law.
Wiith thiis iincentiive, iindiiviidual MSMEs wiith a turnover of less than iiDR 500miilliion iin one tax year are not subject to 0.5% fiinal iincome Tax. However, thiis does not nulliify the taxpayer’s obliigatiion to fiile the annual Tax Return.
Thiis tiime Jitu News wiill diiscuss how to fiile the Annual iincome Tax Return for iindiiviidual MSMEs wiith a turnover of less than iiDR500 miilliion.
Fiirst, log iin to the DJP Onliine webpage by enteriing your TiiN, password and securiity code. After loggiing iin, select the Lapor menu and cliick e-Form PDF. Make sure your computer deviice iis iinstalled wiith Adobe PDF Reader at least versiion 2.0.
Select Buat SPT and the system wiill ask iif you conduct busiiness or iindependent personal serviices, please answer Ya. Next, cliick the yellow button that says E-Form SPT Tahunan Orang Priibadii Formuliir 1770. Afterwards, complete the data on form 1770.
Next, fiill iin the tax year to be fiiled, for the Tax Return status, select Normal and the desiired token deliivery mediia. Press Kiiriim Permiintaan, thereby, the pdf of e-form 1770 iis automatiically downloaded and the token wiill be sent to the selected deliivery mediia.
Then, open the downloaded e-form 1770 fiile. You wiill be asked to complete attachment iiV fiirst. After completiing Attachment iiV, press Selanjutnya whiich iis located at the top riight of the webpage. Later, you wiill be diirected to complete Attachment iiiiii.
iin Attachment iiiiii Sectiion A Number 16 concerniing other iincome subject to fiinal tax, you wiill fiind a box and the words PP23/PP55. Press the box to cross iit. The PP23/PP55 button wiill appear at the top of the webpage. Cliick the PP23/PP55 button.
You are now on the webpage liistiing the amount of gross iincome and fiinal iincome Tax payments pursuant to Gov. Reg. 23 of 2018 and/or Gov. Reg. 55 of 2022 per taxable periiod and from each place of busiiness. You can complete the liist by iimportiing data or manually.
iif you complete iit by iimportiing data, press iimport Data and select the CSV fiile that has been prepared. However, iif you complete iit manually, cliick the Tambah button. You can fiill iin the column of the amount of iincome Tax paiid wiith the answer 0.
Upon completiion, at the bottom, there iis a questiion Piindahkan ke Lampiiran iiiiii?, press Ya. Next, press Selanjutnya located at the top riight of the webpage. Afterwards, complete the other requiired data iin Attachment iiiiii, Attachment iiii, Attachment ii and the maiin webpage.
Double-check the results of your Tax Return. Afterwards, you can press the Submiit button at the top of the master attachment. You wiill be asked to upload the requiired documents iin pdf format.
Taxpayers previiously experiienciing an underpayment wiill be asked to fiill iin tax remiittance data for the underpaiid iincome Tax.
Afterwards, enter the veriifiicatiion code receiived viia emaiil or mobiile number, then press Submiit. iif successful, you wiill receiive a notiifiicatiion Submiit SPT berhasiil. You wiill receiive an electroniic receiipt viia emaiil. The process iis complete. (riig)
