在印度尼西亞外派人員個人所得稅QA

在印度尼西亞外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

Email：jkt4ww@evershinecpa.com
或
印尼永輝BPO有限公司
Jakarta time zone:
The Engaging Manager Cindy Luo, Indonesia citizenship, speak English, Bahasa and Chinese
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272  
skype: annylin8008  
wechat: annylin8008
電話：+886-2-2717-0515 分機:110  

2.1. 徵收外派個人所得稅

印尼政府頒布與所得稅和社會稅有關的所有法律。所有雇主都必須向所有員工代扣所得稅。

此外，雇主必須繳納社會保險金，並代扣代繳員工的社會保險金。

印尼的課稅年度為公曆年度。

印尼的所得稅由印尼稅務總局管理並收取。根據印尼所得稅法的相關章節，即第 21 條和第 26 條，支付給印尼員工且雇主需要預扣所得稅的收入通常被稱為第 21/26 條收入。

參考

印尼稅務總局（印尼語）

印尼 BPJS Ketenagakerjaan  （印尼語）

印尼 BPJS Kesehatan  （印尼語）

印尼統一稅法，2021 年 （印尼語）

In English

2.1. Income Taxes Imposed —

Indonesia government generally enacts all laws relating to income taxes and social taxes. All employers are required to withhold income tax for all employees.

In addition, employers must make social security contributions and withholding and remit them to government for employees.

The tax year of Indonesian is the calendar year.

Income tax in Indonesia is administered and payable to the Directorate General of Taxation of Indonesia. Employers are required to withhold income tax upon the income paid to employees in Indonesia. This kind of  income often is referred to as Article 21/26 income based on the relevant sections of the Indonesian income tax code, which are Article 21 and Article 26.

References

Indonesia Directorate General of Taxation (Indonesian)

Indonesia BPJS Ketenagakerjaan (Indonesian)

Indonesia BPJS Kesehatan (Indonesian)

Indonesia Harmonized Tax Law, 2021 (Indonesian)

2.2. 雇主扣繳範圍

所有因員工或非員工所從事的工作而支付工資、薪水、酬金、津貼和其他款項作為補償的雇主必須向上述個人代扣所得稅。

In English

2.2. Employer Coverage —

All employers who pay wages, salary, honoraria, allowances and other payments as compensation in connection with work performed by an employee or non-employee must withhold income taxes from the aforementioned individuals.

2.3. 員工個人所得覆蓋範圍

印尼居民是指 12 個月內在印尼居住超過 183 天的人，需對其全球收入納稅。非居民僅對其源自印尼的收入徵稅。

僱員是指擔任特定職位或從事特定活動，並完成雇主規定的工作而獲得獎勵的個人。

In English

2.3. Employee Coverage —

Indonesian residents are defined as those residing in Indonesia for more than 183 days within a period of 12 months. Residents are taxed on their worldwide income. Nonresidents are only taxed on their Indonesia-sourced income.

Employees are defined as individuals who work for an employer in a given position or perform a certain set of activities, earning rewards for the completion of work set forth by the employer.

2.4. 員工個人所得稅率和級距

所得稅以累進稅率徵收，稅率範圍為5%至35%。

在國家累進所得稅制中，個人收入被分配到國家的各個個人所得稅稅級，分配到稅級的每一部分收入都按照該稅級適用的稅率徵稅。

自 2022 年 1 月 1 日起，印尼的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（印尼盾）	所得稅稅率
高達 6000 萬盾	5%
超過 6,000 萬盾至 2.5 億盾	15%
超過 2.5 億盾至 5 億盾	25%
超過 5 億盾至 50 億盾	30%
超過 50 億盾	35%

截至 2021 年 12 月 31 日，印尼的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（印尼盾）	所得稅稅率
高達 5000 萬盾	5%
超過 5,000 萬盾至 2.5 億盾	15%
超過 2.5 億盾至 5 億盾	25%
超過 5 億盾	30%

非居民的所得稅稅率一律為 20%。

印尼允許年收入比其適用稅級最高年收入多出 1,000 盧比以下的居民將其收入視同該稅級最高收入去納稅。例如，一個人在一年內獲得的收入為 500,000,900 盾，則該個人可以將其當年獲得的收入視為 5 億盾進行納稅。

In English

2.4. Rates and Thresholds —

Income tax rates are levied on a progressive scale, ranging from 5% to 35%.

In the country’s progressive income tax system, portions of an individual’s income are allocated to the country’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the tax rate applicable to that tax bracket.

Effective from Jan. 1, 2022, Indonesia’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income (Indonesian Rupiah)	Income Tax Rate
Up to Rp 60 million	5%
More than Rp 60 million and up to Rp 250 million	15%
More than Rp 250 million and up to Rp 500 million	25%
More than Rp 500 million and up to Rp 5 billion	30%
More than Rp 5 billion	35%

Effective until Dec. 31, 2021, Indonesia’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income (Indonesian Rupiah)	Income Tax Rate
Up to Rp 50 million	5%
More than Rp 50 million and up to Rp 250 million	15%
More than Rp 250 million and up to Rp 500 million	25%
More than Rp 500 million	30%

Nonresidents’  income are taxed a flat rate of 20%.

Indonesia allows resident individuals with annual income that is less than Rp 1,000 more than the maximum amount of annual income for a tax bracket to be taxed as if they received the maximum amount of annual income for that tax bracket. For example, if an individual received income of Rp 500,000,900 in a year, that individual could be taxed as if the amount of income the individual received that year was Rp 500 million.

2.5. 僱主扣繳稅號登記

雇主必須在其經營區域的當地稅務局（印尼語為Nomor Pokok Wajib Pajak，縮寫為KPP）註冊納稅識別號卡（印尼語為Nomor Pokok Wajib Pajak，縮寫為NPWP）。

In English

2.5. Registration —

Employers must register for a tax identification number card (Nomor Pokok Wajib Pajak in Indonesian, abbreviated as NPWP) with the local tax office (kantor pelayanan pajak in Indonesian, abbreviated as KPP) in the areas they operate.

2.6. 員工個人所得應稅金額

應稅收入包括與接受或獲得的就業或服務有關的報銷或補償，包括薪水、工資、津貼、零用金、佣金、獎金、酬金、養老金、遣散費和其他形式的報酬。

雇主應在計算所得稅預扣稅之前，從僱員的總收入中扣除僱員為其養老基金所支付的相關辦公成本和會費,再去計算扣繳稅額。辦公成本扣除額相當於總收入的 5%，每月最高可扣 50 萬盾，每年最高可扣 600 萬盾。此外，雇主也應將僱員撫養親屬的扣除額先行減去。所有其他扣除額則由員工在其年度個人申報表中計算。

In English

2.6. Taxable Amounts —

Taxable income includes reimbursement or compensation subject to employment or services received or acquired, including salaries, wages, allowances, honoraria, commissions, bonus, gratuity, pension, termination pay, and other forms of remuneration.

Employers should deduct office costs and dues related to salaries paid by employees to approved pension funds from employees’ gross income before calculating income tax withholding. The deduction for office costs is equivalent to 5% of gross income up to a maximum of Rp 500,000 a month and Rp 6 million a year.  In addition, employers should make deductions for dependents. All other deductions are taken by employees on their annual returns.

2.7. 扣繳方法

雇主應按月扣繳所得稅。

如果僱員定期獲得收入，雇主應根據估計的年收入預扣所得稅。對於非定期收入，當月預扣所得稅額應等於當年預計應納稅額減去當年前幾個月已預扣的所得稅額。

In English

2.7. Withholding Methods —

Employers should withhold income tax on a monthly basis.

If employees receive income on a regular basis, employers should withhold income tax based on estimated yearly earnings. In the case of irregular income, income tax withheld in a given month should equal the estimated tax payable for the year up to that point minus tax that has been withheld in previous months of the same year.

2.8. 員工個人所得申報退稅及匯款

雇主必須每月在支付薪水的下個月 10 日之前匯出預扣所得稅，並且必須透過電子方式或透過批准的銀行向政府繳納預扣稅。

雇主必須在預扣所得稅後的次月 20 日之前使用名為 SPT Masa PPh Pasal 21/26 的表格報告有關已預扣和已繳納扣繳所得稅的數據。如表格本身所示，本表格的印尼語全名為 Surat Pemberitahuan (SPT) Masa Pajak Penghasilan Pasal 21 Dan/Atau Pasal 26，其英文翻譯為《關於第 21 條/26條規定的期間所得稅的通知函》. SPT Masa PPh Pasal 21/26 可以使用稅務總局的線上申報系統DJP Online以電子方式提交。

自 2018 年 4 月 1 日起生效，SPT Masa PPh Pasal 21/26 必須以電子方式提交。

SPT Masa PPh Pasal 21/26 由多種表格組成，包括：

•表格1721，主表，其本身也稱為SPT Masa PPh Pasal 21/26；

•表 1721-I，按第 21 條扣繳所得稅的永久僱員和退休金或老年年金/定期老年保障的領取者以及公務員、印尼國民軍成員、印尼共和國警察成員、國家官員和退休人員等的清單；

•表1721-II，第21/26 條的預扣所得稅證據清單（非定案）；

•表1721-III，第21 條的預扣所得稅證據清單（定案）；

•表 1721-IV、第 21/26 條規定的預扣稅繳稅函清單 (SSP) 和/或記帳憑證 (Pbk)；

• 1721-V 表，費用清單；

•表1721-VI，依第21 條（非定案）或第26 條扣繳所得稅的證據；

•表1721-VII，依第21 條扣繳所得稅的證據（定案）；

•表格1721-A1，永久員工或退休金領取者或老年退休金/定期老年年金領取者依第21 條扣繳所得稅的證明；和

•表1721-A2，依第21 條扣繳所得稅的公務員或印尼國民軍成員或印尼共和國警察或國家官員或退休人員的扣繳所得稅證明。

所有稅款都需要以電子方式支付。如果每月 10 日恰逢週六或國定假日，則必須在下一個工作日之前繳納稅款。

雇主必須在 1 月 31 日之前向僱員提供一份報表，記載上一年從工資中預扣的所得稅。

In English

2.8. Returns and Remittance —

Employers must make monthly remittances of withheld income tax by the 10th day of the month following the payments are made for which the tax is withheld. Employers must pay the withheld tax to the government either electronically or through an approved bank.

Employers must report data in regard to income tax withheld and paid for a month by the 20th day of the following month using a form known as the SPT Masa PPh Pasal 21/26. The full Indonesian name of this form, as indicated on the form itself, is Surat Pemberitahuan (SPT) Masa Pajak Penghasilan Pasal 21 Dan/Atau Pasal 26, which in English is Notification Letter of a Period’s Income Tax for Article 21 and/or Article 26. The SPT Masa PPh Pasal 21/26 may be filed electronically using the Directorate General of Tax’s online filing system, DJP Online.

Effective from April 1, 2018, the SPT Masa PPh Pasal 21/26 must be filed electronically.

The SPT Masa PPh Pasal 21/26 consists of multiple forms, including:

• Form 1721, the primary form of the set, which itself also is referred to as the SPT Masa PPh Pasal 21/26;

• Form 1721-I, List of Income Tax Withheld for Article 21 for Permanent Employees and Pensioners or Annuities of Old Age/Periodic Old Age Guarantee as well as for Civil Servants, Members of the Indonesian National Army, Members of the Police of the Republic of Indonesia, State Officials and Retirees;

• Form 1721-II, List of Evidence of Withholding Income Tax for Articles 21/26 (Not Final);

• Form 1721-III, List of Evidence of Withholding Income Tax for Article 21 (Final);

• Form 1721-IV, List of Tax Payment Letters (SSP) and/or Book Entry Proof (Pbk) for Withholding Taxes for Articles 21/26;

• Form 1721-V, List of Costs;

• Form 1721-VI, Evidence of Income Tax Withheld for Article 21 (Not Final) or Article 26;

• Form 1721-VII, Evidence of Income Tax Withheld for Article 21 (Final);

• Form 1721-A1, Evidence of Income Tax Withholding for Article 21 for Permanent Employees or Pension Recipients or Old-Age Allowance/Periodic Old-Age Pension; and

• Form 1721-A2, Evidence of Income Tax Withholding for Article 21 for Civil Servants or Members of the Indonesian National Army or Members of the Police of the Republic of Indonesia or State Officials or Retirees.

All tax payments need to be paid electronically. In the case that the 10th day of a month coincides with a Saturday or national holiday, taxes must be paid by the next business day.

By Jan. 31, employers must provide employees with a statement stating the income taxes withheld from their wages during the previous year.

2.9. 員工持股計畫

印尼沒有提供有關股票選擇權或員工股票計劃預扣所得稅的指示。

In English

2.9. Employee Share Plans —

Indonesia does not provide guidance on income tax withholding for stock options or employee share plans.

2.10. 記錄保存

雇主必須記錄所得稅預扣計算並保留該文件至少五年。

In English

2.10. Recordkeeping —

Employers must document income tax withholding calculations and retain the booking and reports for at least five years.

2.11.處罰

沒有 NPWP 卡的居民除了應繳納的稅率外，還要繳納 20% 的所得稅附加費。拖欠稅款將按未繳稅款的 2% 收取，拖欠期限最長為 24 個月。

In English

2.11. Penalties —

Residents not in possession of an NPWP card are requested an income tax surcharge rate of 20% in addition to the rate they otherwise would be assessed. Delinquent tax payments are charged 2% of taxes outstanding up a maximum of 24 months of delinquency.

聯繫我們：

Email：jkt4ww@evershinecpa.com
或
印尼永輝BPO有限公司
Jakarta time zone:
The Engaging Manager Cindy Luo, Indonesia citizenship, speak English, Bahasa and Chinese
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272  
skype: annylin8008  
wechat: annylin8008
電話：+886-2-2717-0515 分機:110  

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