Types of Tax Imposed on Jastip
Still as stated in the jastip tax rules uploaded by the Directorate General of Taxes on the official website, the types of taxes imposed on jastip activities are:
Import duty is the rate imposed on goods coming from abroad entering Indonesia. This import duty is 10% of the value or price of the goods.
Income Tax Article 25
Article 25 Income Tax is income tax for individuals or business entities. Because the context is jastip, then PPh 25 is for the individual category.
Every person who purchases goods from abroad exceeds a certain value limit, then must pay income tax from this type of jastip business. The income tax 25 that must be paid is 7.5% of the value of the goods.
VAT (Value Added Tax)
VAT is the value added tax of an item / product. VAT is usually imposed on products to be sold.
Because jastip goods are resold products, these jastip items will be subject to VAT of 10% of the product value.
Income Tax Article 23
Income Tax 23 is income tax on capital, the rendering of services, or gifts and awards. Because this context is jastip, this PPh article 23 is subject to service delivery.
The amount of PPh 23 rates depends on the type of acquisition and usage, ranging from 2% to 15%. For the jastip category, it means service activities, the PPh 23 tariff is 2% of the value of the goods.
Here’s the Jastip Tax Count
Then, how to calculate this jastip tax? If you take the excess expenditure count as above, which is US $ 300 or the equivalent of Rp4,246,800, then this is the tax calculation from this jastip with an exchange rate of Rp.14,156 per US dollar.