Confused by tax rules about online business? quoted from the Directorate General of Taxes: Several business sectors that are not subject to the Small and Medium Enterprises (SME) tax regulations are as follows:

The SME tax rules are contained in Government Regulation Number 46 of 2013 concerning Income Tax on Income from Business received / obtained by taxpayers who have a Certain Gross Circulation or known as Tax for Small and Medium Enterprises business. SMEs with a permanent place of business and a turnover of up to IDR 4.8 billion per year will be subject to this 1% tax.

Head of the Sub-Directorate for Withholding and Collection of Income Tax and Personal Income Tax of the Directorate General of Taxes Goro Ekanto said, “small traders such as hawkers or street vendors will not be subject to this tax”.

“In the PP, small ones do not enter here, street vendors, street vendors and others, but if they are large, then they are subject to PPh according to the general provisions of PPh, general tariffs will be imposed,” said Goro at the Directorate General of Taxes Building, Jalan Gatot Subroto, Jakarta, Friday (28/6/2013).

In addition, Goro continued, franchise businesses and online businesses are also not subject to this tax rule. However, it is not unpaid, but must comply with Article 17 Income Tax rules, in which the business is subject to the normal tax rate.

“If the franchise (franchise) is subject to general provisions, online is also subject to Article 17. Those who earn Rp. 50 million are subject to 5% tax, Rp. 50-250 million at 15%, Rp. 250-500 million by 25%, and above Rp. 500 million hit 30%,” explained Goro.

But for franchise businesses and online sellers with a turnover of under IDR 4.8 billion, Goro stated that he was subject to a 1% tax.”

Yes, the franchise with the cart is subject to 1%, but if the cart has a lot of Normal PPh rates, as well as online ones, if it is below Rp. 4.8 billion, the 1 percent PPh rate is imposed,” he said.

In Government Regulation Number 46 of 2013 it is stated that the exception to this rule is for WP OP who carry out trading and or service business activities which use facilities or infrastructure that can be dismantled and use part or all of the place for public interest which is not designated as a place of business or selling. such as mobile food vendors, hawkers, tent stalls on the sidewalk, and the like.

Then, for corporate taxpayers who have not yet operated commercially or within 1 year after operating commercially, the gross turnover (turnover) exceeds Rp. 4.8 billion.

Hopefully the quote from the article helps those of you who are exploring online business.

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