Stimulus Fiskal dalam rangka Penanganan COVID-19

Pertama, relaksasi Pajak Penghasilan Pasal 21 (PPh 21)   First, the relaxation of the Article 21 Income Tax (PPh Pasal 21)

Relaksasi diberikan melalui skema PPh Pasal 21 Ditanggung Pemerintah (PPh DTP) sebesar 100% atas penghasilan dari pekerja dengan besaran sampai dengan Rp200 juta (daripenghasilan tahunan) pada sektor industri pengolahan (termasuk

Kemudahan Impor Tujuan Ekspor/KITE dan Kemudahan Impor Tujuan Ekspor–Industri Kecil dan Menengah/KITE IKM). PPh DTP diberikan selama 6 bulan, terhitung mulai bulan April hingga September 2020. Nilai besaran yang ditanggung pemerintah sebesar Rp8,60 triliun. Diharapkan para pekerja di sektor industri pengolahan tersebut mendapatkan tambahan penghasilan untuk mempertahankan daya beli.

 


The Relaxation is provided through the provision of  100% PPh21 due b eing borne by the government (PPh DTP) for the Article 21 Income Tax imposed to workers with income of up to Rp 200 millions (of annual income)  in the manufacturing sector (including in the Ease of

Importation of Export Purposes / KITE and Ease of Import of Export Purposes of Small and Medium Enterprises / IKM KITE  schemes). The PPh DTP is provided over 6 months, starting from April to September 2020. The amount of value the tax being borne by the government is Rp. 8.60 trillion. It is expected that workers in the manufacturing sector will receive additional income to maintain their purchasing power.

Kedua, relaksasi Pajak Penghasilan Pasal 22 Impor (PPh 22 Impor)   Second, relaxation of the Article 22 Import Tax (PPh 22 impor)
Relaksasi diberikan melalui skema pembebasan PPh Pasal 22 Impor kepada 19 sektor tertentu, Wajib Pajak KITE, dan Wajib Pajak KITE IKM. Pembebasan PPh Pasal 22 Impor diberikan selama 6 bulan terhitung mulai bulan April hingga September 2020 dengan total perkiraan pembebasan sebesar Rp8,15 triliun. Kebijakan ini ditempuh sebagai upaya memberikan ruang cashflow bagi industri sebagai kompensasi switching cost (biaya sehubungan perubahan negara asal impor).  
Relaxation is given by exempting the Article 22 Import Tax over 19 certain sectors, KITE Taxpayers, and IKM KITE Taxpayers. Exemption from Income Tax Article 22 Imports are given over 6 months starting from April to September 2020 with a total estimated exemption of IDR 8.15 trillion. This policy was adopted as an effort to provide a cashflow buffer for the industry as compensation for switching costs (costs related to changes in the country of origin of imports).
Ketiga, relaksasi Pajak Penghasilan Pasal 25 (PPh 25)   Third, relaxation of Article 25 Income Tax (PPh 25)

Relaksasi diberikan melalui skema pengurangan PPh Pasal 25 sebesar 30% kepada 19 sektor tertentu, Wajib Pajak KITE, dan Wajib Pajak KITE-IKM selama 6 bulan terhitung mulai bulan April hingga September 2020 dengan total perkiraan pengurangan sebesar Rp4,2 triliun. Sebagaimana halnya relaksasi PPh Pasal 22 Impor, melalui kebijakan ini diharapkan industri memperoleh ruang cashflow sebagai kompensasi switching cost (biaya sehubungan perubahan negara asal impor dan negara tujuan ekspor). Selain itu, dengan upaya mengubah negara tujuan ekspor, diharapkan akan terjadi peningkatan ekspor.

  Relaxation is provided through the reduction of the Article 25 at 30% for  19 specific sectors, KITE Taxpayers, and KITE-IKM Taxpayers for 6 months from April to September 2020 with a total estimated reduction of Rp4.2 trillion.   As is the case with Article 22 Import Tax relaxation, through this policy it is hoped that the industry will obtain cash flow space as compensation for switching costs (costs related to changes in the country of origin of imports and export destinations). In addition, by changing the export destination countries, it is hoped that exports will increase.
Keempat, relaksasi restitusi Pajak Pertambahan Nilai (PPN)   Fourth, the relaxation in refund of Value Added Tax (VAT)
Relaksasi diberikan melalui restitusi PPN dipercepat (pengembalian pendahuluan) bagi 19 sektor tertentu, WP KITE, dan WP KITE-IKM. Restitusi PPN dipercepat diberikan selama 6 bulan, terhitung mulai bulan April hingga September 2020 dengan total perkiraan besaran restitusi sebesar Rp1,97 triliun. Tidak ada batasan nilai restitusi PPN khusus bagi para eksportir, sementara bagi para non- eksportir besaran nilai restitusi PPN ditetapkan paling banyak Rp5 miliar. Dengan adanya percepatan restitusi, Wajib Pajak dapat lebih optimal menjaga likuiditasnya.   Relaxation is provided through accelerated VAT refunds (preliminary refund ) for 19 specific sectors, WP KITE, and WP KITE-IKM.  VAT refunds are accelerated for 6 months, starting from April to September 2020 with a total estimated restitution of Rp1.97 trillion. There is no limit on the value of special VAT refunds for exporters, while for non-exporters the amount of VAT refunds is set at a maximum of Rp5 billion. With the acceleration of restitution, taxpayers can be more optimal in maintaining liquidity.