PT Pratama Indomitra Konsultan once again held the 187th Free Webinar discussing Personal Income Tax management for the 2024 & 2025 Tax Years. This webinar took place on Wednesday, March 5, 2025, with the main speaker Dr. Prianto Budi Saptono, Ak., CA., M.B.A., a tax practitioner, academic, researcher, and CEO of PT Pratama Indomitra Konsultan.<\/p>\n
In this webinar session, Dr. Prianto provided a comprehensive explanation regarding the background, basic logic of income-based tax & Income Tax management, as well as a discussion of the Income Tax management practices of Individual Taxpayers (WP OP) for the 2024 and 2025 tax years. This taxpayer Income Tax management practice is closely related to the reporting of the Tax Return for Individual Taxpayers through the Coretax Administration System (CTAS) and its legal basis is the Regulation of the Minister of Finance No. 81 of 2024 (PMK-81\/2024).<\/p>\n
The webinar was opened with a presentation of information regarding the plan to establish the State Revenue Agency (BPN) as a strategy to increase Indonesia’s revenue ratio. The Indonesian government has a target ratio of state revenue to Gross Domestic Product (GDP) of 23%. This target achievement is listed as one of the national priorities in the 2024-2029 National Medium-Term Development Plan (RPJMN).<\/p>\n
Dr. Prianto (February 28) in a statement in the Investor.id media said that if the government has a target to increase tax revenue, then the government must create voluntary compliance. This is needed so that taxpayers have a high level of trust in the tax authorities. Based on the two news reports, it can be concluded that the Indonesian government will be aggressive in collecting state revenue, one of which is through taxes. Therefore, taxpayers need to understand the strategy in reporting SPT PPh WP OP so that it is safe and comfortable so that they avoid the issuance of a Request for Explanation of Data\/Information (SP2DK).<\/p>\n
Because the basis for taxation is income, the management of Personal Income Tax (PPh OP) must be based on a deep understanding of tax regulations. The PPh regulation focuses on each individual’s income which will later be used to increase consumption and\/or increase assets. If the reported income is less than the total consumption and increase in assets, this can cause problems later on through the “data matching” mechanism carried out by the tax office.<\/p>\n
Individual Taxpayers (WPOP) report their income through a Tax Return (SPT) to the tax office. Increased consumption can be identified through activities recorded on social media, while additional assets can be tracked through activities on social media, such as home touring or showing off wealth, and transactions for increasing assets recorded at government agencies, for example:<\/p>\n
Therefore, WPOP must ensure that the amount of income and assets reported in the OP PPh SPT is consistent with the equation: Income = Consumption + Increase in Assets.<\/p>\n
Because the consumption element is not explicitly reported in the SPT, WPOP needs to calculate the average monthly living costs which are then annualized. This approach acts as the main instrument for tax officers in conducting supervision, through the “data matching” process between the reported PPh OP SPT and data and information obtained from various sources, to ensure compliance with tax provisions.<\/p>\n