Fiskal Tax & NPWP

Jun 26th, 2008, in Business & Economy, by

Rupiah The fiskal exit tax is to be abolished, for registered taxpayers, to encourage the payment of income tax.

From 1st January 2009 those with a tax-file number (NPWP, Nomor Pokok Wajib Pajak), and their dependents, will no longer be required to pay the 1 million rupiah fee upon leaving the country, called fiskal. From 1st January 2011 the “fiskal free” policy will be extended to all those travelling abroad, according to revisions to the Pajak Penghasilan (PPh) bill that have yet to be agreed upon by parliament.

Darmin Nasution
Darmin Nasution.

Darmin Nasution of the Tax Office, said to be a collector of interesting photos on the internet, says the two year delay in abolishing the fiscal tax entirely is to encourage people to get an NPWP, since most Indonesians do not have one and pay no income tax directly.

Darmin also says until now many people avoided paying fiskal because there were many categories of exemptions, and the planned changes were intended to simplify things.

The new policy of exemption for NPWP holders uses the concept of family/households, says Darmin, so that dependents of NPWP holders, such as children 21 and under, and wives, may use the head of the household’s tax file number to gain an exemption from paying fiskal. Those over the age of 21 can continue to use their father’s NPWP, provided they are still listed on his Family Card (kartu keluarga).

Darmin says there will be no loss of revenue for the state, except in the first year and quite the reverse in the medium term, because the shortfall from fiskal (in 2007 fiskal revenues were 2.5 trillion rupiah) will be made up in new income tax receipts. Currently there are around 6 million NPWP’s issued, and of these about 4.8 million are held in the name of individuals, as opposed to companies and organisations. antara


104 Comments on “Fiskal Tax & NPWP”

  1. avatar fullmoonflower says:

    @ Pakde Achmad,

    Btw : I will reply only anything about taxation or customs professionally.
    I don’t want to talk about another things in this Forum.
    Thank you for understanding 🙂

    Salam,
    FMF

  2. avatar Achmad Sudarsono says:

    Ibu FMF Yth,

    I understand the need to be professional, even though many do not know what it takes to be a Ukulele player.

    But did you mean, you will only talk about tax and NPWP here or only talk about tax and NPWP in your day job capacity ?

  3. avatar fullmoonflower says:

    Pakde Achmad,

    The “Forum” I meant was my “Private Message” box, as I’ve given you link for you and your fans, so that you all will be able to send me private messages.
    There… I only want to talk about taxation or customs. Avoid to personal touch.
    I have a boyfriend, so I have to keep his feeling for sure, even probably he didn’t know that I am here, but .. well, you know lah .. as a javanese, you must be understand about javanese woman’s loyalty .. 😉

    Anyway, maybe you’ve known that sometime I made a little bit “disturbance” in some threads, made some members attacked me personally, insulting, etc… and I’ll keep doing that.. That’s fun 😀

    hehehe…

  4. avatar ET says:

    fullmoonflower

    “Any foreigners or foreign companies which have warehouse in Indonesia (rented or owned) they must be registered as Indonesian Taxpayer and must have Tax Identity Card (NPWP) – even it’s only a temporary warehouse before shipping”

    Does this mean foreigners with a business visa who buy handicraft and store it temporarily with their cargo companies before shipping have to be registered as an Indonesian taxpayer and get a NPWP?

    I have a boyfriend, so I have to keep his feeling for sure, even probably he didn’t know that I am here, but .. well, you know lah .. as a javanese, you must be understand about javanese woman’s loyalty ..

    Aha… so your comments in IM are a way of cheating on your boyfriend.

    Repent, but not too much. Selingkuh itu indah.

  5. avatar Rob says:

    ET…

    Only “indah” until you get caught and then it is not indah anymore but plain old cheating 😉

  6. avatar superciliousme says:

    hmm interesting. just a quick question then to anyone who can help me out:

    I’m still holding the Indonesian citizenship though I no longer live in the country for the past 10 years (I have emigrated since I was really young). I am now working overseas but I own a property in Jakarta. So do I still need to register for this NPWP? Does it mean I’ll be subjected to double taxation? And also what impact will it have on my owned property?

    Also where can I find information on the various income tax brackets for all income groups?

    Many thanks in advance.. =)

  7. avatar Purba Negoro says:

    Pak Achmad,
    obviously you are no Indonesian.
    Everyone has to pay.
    Just because you do not see them queuing up at the Bank Mandiri or BCA counter does not mean they haven’t either paid prior to arrival or paid their assistant to take care of it before they even arrive in the airport.
    I have sent my own secretary to do it for me- it is quite common.

    Angkasa Pura has a service for VIP customer- have you not seen the women in lime green tight uniform?

    You can’t escape from it- it’s one of the few equitable systems that cannot be evaded.
    One time I saw Krisdianti paying hers to her assistant.
    So it matters nothing about class, race, wealth or colour of your socks wealth- everyone must pay Inul, illegal tourist overstayers, sleazy preman, puffed up MPR member or illegal squatters bribing mid level Dep-Pajak bureaucrats in Tangerang-Bekasih, Kelapa Gading or Tanjung Priok.

  8. avatar Achmad Sudarsono says:

    Ibu Fullmoonflower Yth,

    Many thanks !

    Boyfriend, loyalty — all good for you.

    ; p

  9. avatar superciliousme says:

    Pakmantri,

    Thank you for the link. I’ve downloaded the document and read through it. From what I can understand it seems like I don’t have to pay income tax to Indonesia since I have no income derived from there and I don’t live in the country? But it doesn’t say if I still have to file anything annually, and if so.. when…

    Oh another question: the sunset policy is meant for people who have been working and not pay their income tax. Is that right? I wonder for people who have just started working, when do they have to register for their NPWP? Right away? Just before they file for their first year income tax?

    Purba – if you were talking about the fiscal tax, people who don’t seem to pay at the airport doesn’t necessarily mean they have prepaid arrangements. For me because of my residential status in Singapore I don’t have to pay fiscal for up to 4 times (return trips) per year. I just need to fill out the ‘bebas fiskal’ form at the airport. But in any case you’re right, I don’t see how anyone can wriggle their way out of it illegally.

  10. avatar Pakmantri says:

    @superciliousme,

    On this website ( Ditjen Pajak ) You can find anything that you want to know about Indonesian tax. On the left column under Menu Utama in Peraturan Pajak or Informasi.

    i am not an expert on Indonesian Taxation, but bu Moonfullflower i, you might want to ask her.

    Salam.

    Have a good holiday and happy new year!!

  11. avatar fullmoonflower says:

    @ superciliousme

    I’ve downloaded the document and read through it. From what I can understand it seems like I don’t have to pay income tax to Indonesia since I have no income derived from there and I don’t live in the country?

    Once you live in this country more than 183 days (six months), you’ve been a tax subject automatically. So whenever you get income here, the payer should withdraw tax art. 26 to your income, even you haven’t registered as a tax payer and have NPWP yet.

    But it doesn’t say if I still have to file anything annually, and if so.. when…

    You have to file tax monthly and annual report after you’ve been registered as a tax payer and have NPWP.

    Oh another question: the sunset policy is meant for people who have been working and not pay their income tax. Is that right?

    Sunset Policy is meant for all Indonesian tax payers who want to revise their annual income tax report for the period 1997 to 2006 (both personal income and corporate income) and pay the rest of tax payment, and for that payment they won’t get tax penalty for the overdue (normally there will be tax penalty for the overdue, 2% per month, maximum 48%)

    I wonder for people who have just started working, when do they have to register for their NPWP? Right away? Just before they file for their first year income tax?

    As the rule, anyone should have NPWP when they’ve been 21 years old. And after they have NPWP, they have to prepare their annual income tax report.
    According to Fiscal Tax rule, anyone who have been 21 years old but haven’t had NPWP, they have to pay Fiscal Tax.

  12. avatar peteyq says:

    Ms. Fullmoonflower,

    I have a question about the NPWP and taxes, I teach at a University and have NPWP from the university and have appropriate taxes withheld. I have heard from some of my friends that through “The Avoidance of Double Taxation and the Prevention of Fiscal Evation with Respect to Taxes on Income” Convention signed in 1988 between the Government of Indonesia and the Government of Unitied States. Foreigners might be liable upwards to 34% taxation, and even though they have been paying taxes back “home” still Indonesian government is entitled to some percentage of it in accordance to Indonesian tax laws. Could you shed some light on this please? I have no problem paying taxes and I have always paid taxes ever since I worked. But the uncertainty and possible chance of double taxation makes me little unsettled.

    Also could you also let me know how I should proceed with it all?

    I would appreciate your help on this matter.

  13. avatar wchan says:

    I’ve read through the whole things but seems like the content of N.P.W.P is like a bullshit for me. This will add on more corruption sector in Indonesia….and WHAT THE HECK…?? They’re going to increase the Fiscal to 3x more…?? I think this is the time for all the Indonesian whose working in other countries to start consider about their citizenship……I’m considering to convert as Singapore citizen as there is no benefit for me if I’m still hold the Indonesia Citizenship..at least Singapore still offer me with some benefit for my children…and Indonesia????ehhhmmm..nothing…

  14. avatar ET says:

    Are Indonesian muslims performing the hajj exempt from paying the fiskal?

  15. avatar fullmoonflower says:

    @ Mr. Peteyq

    I’m sorry for haven’t read your posting… very busy recently…

    By the way, please read Tax Treaty Indonesia – USA. There are 31 articles, and you can read article 20 about “Teacher”.

    If there is something you need to ask more, please send me a Personal Message in “Forums”.

    Foreigners might be liable upwards to 34% taxation, and even though they have been paying taxes back “home” still Indonesian government is entitled to some percentage of it in accordance to Indonesian tax laws

    Never heard about it yet.

    As I know, as a tax payer, we should report all income we got in Indonesia and overseas. In case of the income had been withheld, the withholding tax will be deductible.

  16. avatar fullmoonflower says:

    @ ET

    I think fiscal tax has been included in ONH

  17. avatar JJ says:

    Most of the Q&As in this forum have been very useful. I can see how this sunset policy affect the so-called “fiscal tax” for indonesians who travel a lot to overseas. I have worked and lived in overseas for the past 10 years, however I still own a house in Jakarta. When I acquired the house, I paid a 5% (or 0.5%?) tax on the property. I believe the nature of such tax is “final”.

    Thus, it does not matter whether I get an NPWP or not as I dont need to pay taxes over employment income I generated in overseas ( based on the tax rule) and I dont generate any other income from the property I own in Indonesia.

    Could anyone shed some lights if my interpretation above is correct? Thanks.

  18. avatar M Ridwan says:

    Can someone help me clarify the situation.

    Do all foreigners with a KITAS have to apply for an NPWP?

    Thanks

    Ridwan

  19. avatar john says:

    I am new in this forum.

    I have 2 questions and hope some or fullmoon flower can assist.

    1. is it true that non npwp holders have to pay rp 3 jt as fiskal on exit indo and npwp holders pay nothing.

    2. is this effective as of 1st jan 2009?

    3. as a Pontianak resident but working in jakarta, I was told I cannot apply for the npwp in jakarta and have to go online http://www.pajak.co.id

    4. but I cannot find the application forms in the website…

    Can someone please please help me….

    Thank you so much….. wishing all a happy new year.

  20. avatar BubblyBlue says:

    I’ll be going overseas next January 2009 and I have NPWP now, so I dont have to pay fiscal right? What about NPWP that is still on process since I’ll be going with my mother, and she’s a housewives also with my sister, who is still under 21 years old, my father’s NPWP is still on process. Can anyone help?

  21. avatar David says:

    1. is it true that non npwp holders have to pay rp 3 jt as fiskal on exit indo and npwp holders pay nothing.

    It’s 2.5, and yes.

    2. is this effective as of 1st jan 2009?

    yes

    3. as a Pontianak resident but working in jakarta, I was told I cannot apply for the npwp in jakarta and have to go online http://www.pajak.co.id

    4. but I cannot find the application forms in the website…

    It’s pajak.go.id not co, look in the ‘applikasi’ section.

    ____________________

    What about NPWP that is still on process

    Get either Surat Keterangan Terdaftar (SKT) or Surat Keterangan Terdaftar Sementara (SKTS), presumably from the tax office.

    my mother, and she’s a housewives

    Show kartu keluarga of father and his NPWP.

    my sister, who is still under 21 years old

    People under 21 don’t pay fiscal.

  22. avatar BubblyBlue says:

    Thanks a lot Patung!!! 🙂

  23. avatar Indira Kluge says:

    Hi Full Moon Flower,

    I have a question about the NPWP, I’ll be going overseas on June 2009 and don’t have NPWP yet.. how to register as i am not an employee of company.

    i am a private teacher house to house and also i do selling the bedcover too…. need your help on this matter.

    Have a good holiday and happy new year!!

  24. avatar fullmoonflower says:

    Hi Indira and everybody…

    Sorry, was very very busy recently…

    Indira, you just simply download “Form Pendaftaran NPWP” by this LINK.

    Fill the columns at Point A, B, C, F, and G. Sign the form, enclose your copy of KTP, go to the Tax Office nearest to your home (as KTP), give the form to Bagian Pelayanan, and wait for 1 or 2 hours… your NPWP card will be done at the same day…

  25. avatar Indira Kluge says:

    thank you so much for your kind responds and i am really highly appreciated it,
    Ms Full Moon Flower…. I’ll do it now:)

    A warm and glowing New Year wish for your near and dear ones..

  26. avatar hunny says:

    Does it mean that pensioner (no income) must pay fiscal when travelling abroad? Please share if you know the answer.

  27. avatar Admiral73 says:

    Everyone talking regulation only, blah….blah…blah. How about me? I’m seamen never working Indonesia company. Every month I send salary to my wife at Indonesia. This mean I make devise to Indonesia. And then if I going sailing, must be pay fiscal? Oh my good! Why you never give me god news. It’s me so how about the other me like TKI and TKW. Any somebody can explain to me about this?

  28. avatar Indohub.net says:

    Just came back from singapore, paid 1 million rupiah for fiskal

  29. avatar DXP says:

    WCHAN said: I’m considering to convert as Singapore citizen as there is no benefit for me if I’m still hold the Indonesia Citizenship..at least Singapore still offer me with some benefit for my children…and Indonesia????ehhhmmm..nothing…

    my answer : it depends on what is your race ?
    If you are Javanese or the so called the pribumi with Islam as your religion by & large, then your assumption is wrong. Because muslim pribumi is Indonesian citizen with 1st rank in society. There is no allocation cap for your children to be accepted in top Indonesian universities (ITB, UGM, UI, etc …). Lucrative faculties are widely open for pribumi, you can easily study & get a medicine faculty degree, you can continue to pursue post grad as specialist, etc .., you will be easily promoted and take on higher gov’t position ranks and possibility of ‘terima uang suap’. Land, resources, etc are yours, you can do a lot of things which a normal pribumi of Singapore can not achieve in life period.

    But if you are a Tionghoa citizen, then you may find the flip side of story as you have no visibility on what gov’t of Indon can offer your children for those lucrative education segments. You will end-up enrolling your children into top private universities like Trisakti Jkt, Petra Sby, SatyaWacana Salatiga, etc with zero gov’t subsidies, those private universities running the education like a hell and they have to charge premium without guarantee of the education quality as par to international standard. Worse story, SatyaWacana Christian University who used to have a prestigious image slowly is being back-stab by the government. A real example is the electro , biology, english faculties which have chinese majority students fail to get ‘disamakan’ status since 25 years ago. A systematic proof that indonesian government who support Muhamadiyah university was established next to SatyaWacana christian university with bigger funding and higher accreditation (‘disamakan’) within much shorter period of time. Firstly, Islam paranoid, Islam supremacy is everywhere in Indonesia. You can easily obtain approval from the authority of Indonesia to build & grow Muslim private university next door to the more ‘years previously established’ christian university without having to beg on the neighbour’s signature / approval, but the contrary will never happen. If you want to build a christian university next to a more established pesantren, then there is a rule that you should get signatures from every neighbours to give you support.

    In short summary, good luck to convert into Singaporean, anyway no one of KBRI staff will question you, they will let you go very very easily. Last but not least, to strip off your Indonesian citizenship, please prepare to pay $350 / person, fyi : the forms can only be found in the ‘approved KBRI’s lawyers’ which as per usual they charge above than market standard …. ‘ udah biasa toh ‘ … U U D = Ujung Ujung nya Duit

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