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In the midst of the Covid-19 Pandemic, many businesses experienced a decline in income. This results in business owners having to think hard to maintain a business continuity strategy. Many entrepreneurs consider the tax burden that must be paid is heavy. So that the government finally made PMK 86/2020.

Regulation of the Minister of Finance of the Republic of Indonesia Number 86 / PMK.03 / 2020 (PMK 86/2020) concerning Tax Incentives for Taxpayers Affected by the Corona Virus Disease 2019 Pandemic. The government provides a policy of relief from Article 21 of Income Tax (PPh) borne by the government (DTP).

The criteria for getting PPh article 21 DTP relief are:

  • Employees receive income from employers who are Taxpayers with certain Business Field Classifications which have been updated to become 1,189 KLU, KITE corporate taxpayers or Bonded Zone taxpayers,
  • Have an NPWP
  • During the tax period, the person concerned receives a fixed and regular gross income that is annualized not more than IDR 200,000,000.

And by fulfilling the requirements in the form of:

  • Income Tax Article 21 is borne by the Government to be paid in cash by the Employer at the time of payment of income to employees
  • PPh Article 21 borne by the Government is given from the April 2020 Tax Period to the December 2020 Tax Period
  • To obtain this facility, the employer submits a notification to the head of the KPP where the Employer is registered through www.pajak.go.id
  • Attach the Decree of the Minister of Finance regarding the determination of companies that get KITE facilities (specifically for KITE taxpayers), or the Ministerial Decree regarding the Bonded Zone Operator permit, Bonded Zone Entrepreneur permit, or PDKB permit.
  • Employers must submit a report on the realization of Income Tax Article 21 borne by the Government through www.pajak.go.id
  • Employers must make a Tax Payment Letter or billing code printed with a stamp or the words “PPh ARTICLE 21 BURNED BY THE GOVERNMENT OF EKS PMK NUMBER … / PMK.03 / 2020” on PPh Article 21 borne by the Government
  • Employer submits a report on the realization of Income Tax Article 21 at the responsibility of the Government no later than the 20th of the following month after the Tax Period ends.

The government through the Directorate General of Taxes, the Ministry of Finance has extended the validity period of providing tax incentives only until December 2020 as a step to help taxpayers affected by the Coronavirus outbreak. So that the PPh article 21 DTP has ended and there is no extension.

Integra Consulting is ready to help arrange Income Tax (PPh) for business actors who do not meet the criteria and or do not meet the above requirements. Integra Consulting is a company that partners with a Registered Tax Consultant (KIP-1510 / IP.C / PJ / 2015) so that it can help manage personal income tax and corporate taxpayers.

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