Tunjangan pajak merupakan suatu bentuk insentif yang ditawarkan kepada investor yang melakukan penanaman modal baru atau perluasan usaha di bidang tertentu atau di daerah tertentu (BKPM, 2020). Lebih lanjut menurut Holland dan Vann (1998), Tax Allowance diartikan sebagai suatu bentuk keringanan pajak berdasarkan nilai pengeluaran atas investasi yang memenuhi kualifikasi tertentu. Jadi dapat disimpulkan bahwa tax Allowance merupakan suatu insentif yang diberikan pemerintah sebagai pengurang penghasilan kena pajak (Astuti, 2014).
Tujuan pemberian tunjangan pajak adalah untuk meningkatkan kegiatan penanaman modal langsung, baik melalui penanaman modal dalam negeri. Pemberian insentif perpajakan diharapkan dapat mendorong pertumbuhan ekonomi, pemerataan pembangunan, dan mempercepat pembangunan di bidang usaha tertentu dan/atau daerah tertentu.
Peraturan Tunjangan Pajak di Indonesia
- Undang-undang No.7 Tahun 1983 sebagaimana telah diubah (stdd)
- UU No.10 Tahun 1994 (UU Pajak Penghasilan Tahun 1994)
Pasal 31A mengatur bahwa Wajib Pajak yang melakukan penanaman modal pada bidang usaha tertentu dan/atau daerah tertentu dapat diberikan fasilitas perpajakan.
Ketentuan fasilitas perpajakan:
- Berubah ketika Undang-Undang Pajak Penghasilan diubah ketiga kalinya melalui Undang-Undang Nomor 17 Tahun 2000 tentang Pajak Penghasilan (UU Pajak Penghasilan 2000)
- Berdasarkan pasal 31A Undang-undang Pajak Penghasilan tahun 2000, Wajib Pajak yang melakukan penanaman modal pada bidang usaha tertentu dan/atau daerah tertentu dapat diberikan fasilitas perpajakan berupa pengurangan penghasilan neto sampai dengan 30%. Pengurangan tersebut dihitung dari besarnya investasi yang dilakukan Wajib Pajak Badan.
- Undang-Undang Nomor 36 Tahun 2008 sebagaimana terakhir diubah dengan (stdtd)
- Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP)
Peraturan Terkait
- Government Regulation (PP) No. 1 of 2007 concerning Income Tax Facilities for Investment in Certain Business Fields and/or in Certain Regions. This Government Regulation has undergone 5 (five) changes (PP 62/2008, PP 52/2011, PP 18/2015, PP 9/2016, PP 78/2019)
- Latest Regulation Government Regulation (PP) No. 78 of 2019
Technical rules regarding Tax Allowance:
- Minister of Finance Regulation (PMK) No. 11/PMK.010/2020 concerning the Implementation of Government Regulation No. 78 of 2019 has undergone changes
- Minister of Finance Regulation (PMK) No. 96/PMK.010 /2020
The following are income tax facilities contained in Government Regulation (PP) No. 78 of 2019 article 3 paragraph (1).
Income Tax Facility
- Net income reduction of 30% (thirty percent) of the total Investment value in the form of tangible fixed assets including land, used for Main Business Activities, charged for 6 (six) years at 5% (five percent) per year each;
- Accelerated depreciation on tangible fixed assets and accelerated amortization on intangible assets acquired in the framework of Investment, with useful life and depreciation rates and amortization rates determined as follows:
| 1. For accelerated depreciation on tangible fixed assets: | a. Not a Group I building, the useful life becomes 2 (two) years, with a depreciation rate based on the straight-line method of 50% (fifty percent) or a depreciation rate based on the declining balance method of 100% (one hundred percent) charged at once;
b. Not a Group II building, the useful life becomes 4 (four) years, with a depreciation rate based on the straight-line method of 25% (twenty-five percent) or a depreciation rate based on the declining balance method of 50% (fifty percent) c. Non-Group III buildings, the useful life becomes 8 (eight) years, with depreciation rate based on straight-line method of 12.5% or depreciation rate based on declining balance method of 25%; d. Non-Group IV buildings, the useful life becomes 10 (ten) years, with depreciation rate based on straight-line method of 10% (ten percent) or depreciation rate based on balance method decreased by 20% (twenty percent); e. Permanent building, useful life to 10 (ten) years, with depreciation rate based on straight-line method of 10% (ten percent); f. Non-permanent building, useful life to 5 (five) years, with depreciation rate based on straight-line method of 20% (twenty percent). |
| 2. For accelerated amortization of intangible assets: | a. Group I, the useful life becomes 2 (two) years, with an amortization rate based on the straight-line method of 50% (fifty percent) or an amortization rate based on the declining balance method of 100% (one hundred percent) charged at once;
b. Group II, the useful life becomes 4 (four) years, with an amortization rate based on the straight-line method of 25% (twenty-five percent) or an amortization rate based on the declining balance method of 50% (fifty percent); c. Group III, the useful life becomes 8 (eight) years, with an amortization rate based on the straight-line method of 12.5% (twelve point five percent) or an amortization rate based on the declining balance method of 25% (twenty-five percent); d. Group IV, the useful life becomes 10 (ten) years, with an amortization rate based on the straight-line method of 10% (ten percent) or an amortization rate based on the declining balance method of 20% (twenty percent). |
- Imposition of Income Tax on dividends paid to foreign taxpayers other than permanent establishments in Indonesia at 10% (ten percent), or a lower rate according to the applicable double taxation avoidance agreement; and
- Compensation for losses that are longer than 5 (five) years but not more than 10 (ten) years, with the following conditions:
| Additional 1 (one) year | Investment as referred to in Article 2 paragraph (1) by Taxpayers |
| Additional 1 (one) year | Capital Investment as referred to in Article 2 paragraph (1) is carried out in industrial areas and / or bonded areas; |
| Additional 1 (one) year | Capital Investment as referred to in Article 2 paragraph (1) is carried out in the field of new and renewable energy; |
| Additional 1 (one) year | Incur costs for economic and/or social infrastructure at the business location of at least IDR 10,000,000,000.00 (ten billion rupiah); |
| Additional 1 (one) year | Using raw materials and/or components produced domestically at least 70% (seventy percent) no later than the 2nd (second) tax year; |
| Additional 1 (one) or 2 (two) years | a. Additional 1 (one) year if adding at least 300 (three hundred) Indonesian workers and maintaining that number for 4 (four) consecutive years; or
b. Additional 2 (two) years if adding at least 600 (six hundred) Indonesian workers and maintaining that number for 4 (four) consecutive years; |
| Additional 2 (two) years | Spend research and development costs in the country in the context of product development or production efficiency of at least 5% (five percent) of the total Investment within a period of 5 (five) years; and/or |
| Additional 2 (two) years | Export at least 30% (thirty percent) of the total value of sales in a tax year, for Investment in the business sector regulated in Article 2 paragraph (1) letter a carried out outside the bonded area. |
In Minister of Finance Regulation (PMK) No. 96 of 2020, the implementation of the provision of Income Tax facilities by the Head of the Investment Coordinating Board is reported to the Minister of Finance quarterly.
The provision of Income Tax facilities as referred to in Minister of Finance Regulation (PMK) No. 96 of 2020 Article 8 is carried out by the Head of the Investment Coordinating Board for and on behalf of the Minister of Finance.
The decision on the provision of Income Tax facilities is carried out by the Head of the Investment Coordinating Board issued no later than 5 (five) working days after the proposal for granting Income Tax facilities.
Details of information on Investments that obtain Income Tax facilities are as follows:
- name, Taxpayer Identification Number, and address of the Taxpayer;
- details of the type of Income Tax facility;
- business identification number, principle license, investment license, Investment registration, or business license, and the location of the proposed business or project facility;
- pada saat mulai berlakunya fasilitas Pajak Penghasilan;
- kewajiban bagi Wajib Pajak yang memperoleh fasilitas Pajak Penghasilan;
- larangan bagi Wajib Pajak yang memperoleh fasilitas Pajak Penghasilan; Dan
- bidang usaha, Klasifikasi Baku Lapangan Usaha Indonesia (KBLI), cakupan produk, dan nilai rencana Investasi.
TBrights adalah konsultan pajak di Indonesia yang saat ini merupakan layanan bisnis terintegrasi di Indonesia yang menyediakan layanan perpajakan dan bisnis yang komprehensif
Oleh
Mitra Olina Rizki Arizal
Sumber:
https://news.ddtc.co.id/definisi-dan-sejarah-pengaturan-tax-allowance-di-indonesia-35368
https://datacenter.ortax.org/ortax/aturan/show/16036
Peraturan Pemerintah (PP) No.78 Tahun 2019
https://komputerisasi-akuntansi-d4.stekom.ac.id/informasi/baca/APA-ITU-TAX-ALLOWANCE/a16ace76c38ecf64e43c45cfb2f9fc5c29cde1e7
PMK No 96 Tahun 2020
