SBM ITB again invited experts to present in guest lectures. In a guest lecture on Thursday, October 27, 2022, the online Financial Planning (Personal Tax Planning) course invited a tax consultant, Wirna Surilestari.
This guest lecture was inspired by the implementation of the Self-Assessment System tax collection system, requiring the public to be ready to face tax obligations on the income earned. Self-Assessment System is a tax collection system that authorizes taxpayers to determine the amount of tax payable each year in accordance with the applicable tax laws and regulations.
With the implementation of the Self-Assessment System, the government encourages taxpayers to have more confidence in the taxation mechanism at the Directorate General of Taxes so that the fulfilment of tax obligations can be carried out properly by taxpayers, both calculating, depositing, and reporting taxes owed and entirely accounted for in the letter. Annual Notice.
Self-assessment systems often lead to tax arrears. To overcome this problem, tax audits and collections are carried out.
This Guest Lecture is expected to enhance the audience knowledge concerning what taxes can be imposed on an income and know how to calculate Personal Income Tax.
The object of Income Tax is income, i.e., any additional economic capability received or obtained by a Taxpayer, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the Taxpayer concerned in any name and any form.
In his lecture, Wirna shared the steps to get taxable income. First, calculate all income received or earned in one tax year, except for income that is not a tax object and income that has been subject to Final Income Tax.
Second, subtract non-taxable income (PTKP) from the net income. The amount of non-taxable income is determined from the conditions at the beginning of the tax year or the beginning of the tax year portion. From the calculation results, we get the amount of taxable income.
Next, subtract the calculated income tax with a tax credit. Tax credits are taxes previously paid, either through a withholding mechanism by another party or by self-deposit. The result of the deduction is income tax that must be paid by yourself. This lecture was closed with a question and answer session and a virtual group photo.
