Pajak merupakan suatu bagi kewajiban setiap warga negara. Hal ini juga berlaku bagi setiap Warga Negara Asing ( WNA) yang bekerja atau memperoleh penghasilan di Indonesia yang bukan negara asalnya. Undang-Undang Harmonisasi Peraturan Perpajakan telah disetujui Pemerintah bersama Dewan Perwakilan Rakyat (DPR) pada tanggal 7 Oktober 2021. Dengan demikian, undang-undang ini mulai berlaku pada tahun 2021 dan berdampak pada perpajakan bagi WNA serta sebagian besar WNI. .
Dalam situs resmi DJP, undang-undang ini dilaksanakan berdasarkan prinsip keadilan, efisiensi, efisiensi, kepastian hukum, dan kepentingan nasional. Sedangkan tujuan undang-undang ini adalah untuk meningkatkan pertumbuhan ekonomi yang berkelanjutan dan mendukung percepatan pemulihan ekonomi.
Mengenai Pajak Penghasilan, menurut Pasal 7 ayat (1) dan ayat (3), serta Pasal 17 ayat (1) dan ayat (3) telah diubah dalam UU HPP. Keduanya berisi pembahasan mengenai tarif pajak penghasilan orang pribadi
| Lapisan Tarif | Lapisan Pendapatan | Tarif |
| SAYA | Rp0 – Rp60 juta | 5% |
| II | >Rp 60 juta – Rp 250 juta | 15% |
| AKU AKU AKU | >Rp250 juta – Rp500 juta | 25% |
| IV | >Rp500 juta – Rp5 miliar | 30% |
| V | >Rp 5 miliar | 35% |
Penghitungan pajak penghasilan orang pribadi berlaku atas penghasilan yang melebihi batas Penghasilan Tidak Kena Pajak ( PTKP ). Besaran PTKP masih sama di UU HPP, yaitu Rp54 juta untuk orang pribadi yang belum menikah, tambahan Rp4,5 juta untuk wajib pajak yang sudah menikah, dan tambahan Rp4,5 juta untuk setiap tanggungan maksimal 3 orang.
Dengan demikian, Orang Asing dapat menjadi subjek pajak dalam negeri dan objek Pajak Penghasilan hanya atas penghasilan yang diterima atau diperolehnya dari Indonesia. Lalu kriteria apa yang menyebabkan Orang Asing menjadi Subyek Pajak Dalam Negeri dan dikenakan Pajak Penghasilan Pasal 21 dengan tarif seperti tersebut di atas?
Penerapan pajak bagi tenaga kerja asing yang bekerja di Indonesia mempunyai dua jenis pajak yaitu Subjek Pajak Dalam Negeri ( Subjek Pajak Dalam Negeri/ SPDN) dan Subjek Pajak Luar Negeri ( Subjek Pajak Luar Negeri/ SPLN)
- Subyek Pajak Dalam Negeri (SPDN)
Sesuai dengan UU HPP tentang pengaturan Penetapan Subyek Pajak Dalam Negeri dan Subyek Pajak Luar Negeri, SPDN adalah:
- Seseorang yang secara alami berdomisili di Indonesia;
- Telah tinggal di Indonesia lebih dari 183 hari dalam jangka waktu 12 bulan;
- During one Tax Year stayed In Indonesia and Interested in staying in Indonesia for a long time
If foreign employees have been determined to be included in the SPDN category, their income will be subjected to Article 21 Income Tax and imposed with aforementioned tariff after being deducted by Non-Taxable Income (PTKP) like most of the employees in Indonesia. The foreign employee is also legally required to have an NPWP as well. If the employee enters from the beginning of the year, his income will be immediately deducted from income tax, but if he starts working in the middle of the current year, income tax 21 foreign employees will be annualized.
- Foreign Tax Subjects (SPLN)
- Private persons who are not domiciled in Indonesia;
- Be in Indonesia but less than 183 days in a period of 12 months; and
- Not subject to Income Tax Article 21 and no need to make NPWP and report Annual Tax Return
So, foreigners who are imposed by income tax Article 21 are foreigners who live or intend to stay in Indonesia for more than 183 days in one year. Thus, the tax status of this foreigner becomes a domestic individual taxpayer. Because he is a domestic individual taxpayer, the income he earns is the object of Article 21 Income Tax, unless there is a tax treaty or Double Taxation Avoidance Agreement (P3B) which states that the 183-day limit does not apply but is regulated separately. If this tax treaty applies, then the foreign tax subjects would not be imposed by tax in Indonesia for income from Indonesia rather imposed by tax by its residence country.
In addition to Income Tax Article 21, there is Income Tax Article 26, this tax is imposed on income received by foreign taxpayers from Indonesia other than Permanent Business Forms (BUT) in Indonesia. All business entities that make payment transactions (salaries, interest, dividends, royalties and the like) to Foreign Taxpayers, are required to withhold Article 26 Income Tax on such transactions. The general rate for income tax article 26 is 20%. However, if you follow the tax treaty / Double Taxation Avoidance Agreement (P3B), the rate may change.
How to Report Annual Income Tax Return for Foreign Citizens?
Foreigners working in Indonesia can report Annual Income Tax Return online through the DGT Online page The following are the flow for online Income Tax Return reporting:
- Register a Taxpayer Identification Number (Nomor Pokok Wajib Pajak / NPWP) for foreigners online
- Register Electronic Filing Identification Number (EFIN) for foreigners
- EFIN activation
How to Register NPWP:
- Copy of your passport/residence permit card (KITAP/KITAS).
- Certificate of employment from the company where you work. Civil servants can bring a decision letter (SK).
- Fill out the NPWP application form.
How to Register EFIN:
- Download and Fill EFIN Online Application Form
- It will require NPWP, Identification number (passport/permit card), email and signatory
- Took a selfie with identification document and NPWP
- Send the application form to corresponding Tax Office (Kantor Pelayanan Pajak / KPP) email or Whatsapp, it should be referring to the Tax Office which your NPWP registered
- Tax Office will activate and send the EFIN
How to Report Income Tax Return by Online for Foreign Citizens Through E-Filing are as follows:
After your EFIN is activated, you can use the SPT Online reporting service
- Open the DJP Online website page or the Klikpajak.id e-Filing
- Fill in the NPWP number
- Enter the password that you have when activating EFIN
- Enter the Security Code shown
- Click ‘Login’
- Fill in the E-filing form and follow the filling instructions to report your annual Income Tax Return
- At the end of the session, verify and send used electronics
TBrights is an integrated business service in Indonesia that will assist you to settle and grasp a lot of opportunities in Indonesia.
by Tommy HO – Managing Partner TBrights
https://www.online-pajak.com/tentang-pph21/pajak-orang-asing
https://news.ddtc.co.id/aturan-terbaru-pph-orang-pribadi-atas-ekspatriat-26513
https://www.online-pajak.com/seputar-pajakpay/poin-penting-uu-hpp
https://jdih.kemenkeu.go.id/in/dokumen/peraturan/1261ff41-c359-4b2c-7596-08d99eb1213d
https://www.pajakku.com/read/60542b06efa1bb468437dd96/Pajak-Pekerja-Asing-di-Indonesia
