As a developing country, the Government of Indonesia plays an important role in supporting the sustainability of a healthy and competitive business climate and collecting revenues through tax payments. On this basis, the government issues regulations that dynamically follow business developments and business activities. Construction services business is no exception. Jakarta (Monday, 14/8).
Since the issuance of Government Regulation Number 9 of 2022 concerning the Second Amendment to Government Regulation Number 51 of 2008 concerning Income Tax on Income from Construction Services Businesses, the Directorate General of Taxes (DGT) needs to socialize this rule through educational activities for taxpayers.
In Podcast Bijak (Bincang Pajak) episode “PPh on Income from Construction Service Businesses” with the link https://www.youtube.com/watch?v=8spYK6NmAMM, Fungsional Penyuluh Pajak Ahmad Rif'an, emphasized that the construction sector has an important role in creating jobs, encouraging investment, and supporting the mobility of goods and services so that it is necessary to make arrangements that can support the climate for business activities and encourage state revenues through taxes.
"If we understand the definition of construction, namely a series of activities to create, maintain, destroy buildings that are partly and/or wholly integrated with the land or where the domicile is attached to the land and the result is of course a construction building which is a physical form of the results of construction services," said Ahmad Rif'an.
Based on Government Regulation Number 9 of 2022, the construction service business is carried out through activities in the form of construction work services, integrated construction work, and construction consulting.
Apart from that, Government Regulation Number 9 of 2022 has changed the imposition of Income Tax rates which are imposed according to the division of the business activity group.
"In the construction work group, the final Income Tax rate is divided into 1.75% for businesses that have a small business entity certificate or an individual business competency certificate, if they do not have a business entity certificate, a 4% rate is imposed. The integrated construction work group is divided into having a business entity certificate subject to a 2.5% rate and not having a business entity certificate subject to a 4% rate. Meanwhile, the construction consultancy group is divided into having a business entity certificate or work competency certificate for individual businesses, a 3.5% rate is imposed, and if you do not have a business entity certificate or work competency certificate, an individual business is subject to a 6% rate," explained Ahmad Rif'an.
"Issuance of this policy or rule is to provide convenience and simplicity for construction sector business actors in carrying out tax obligations," concluded Ahmad Rif'an.
| Pewarta: Winna Titapriliza |
| Kontributor Foto: Nur Syifa Retno Utami |
| Editor: Firman Raharja |
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