BERITA TERKINI
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JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has changed a number of Article 21 Income Tax object codes in line with the issuance of the Director General of Taxes Regulation No. PER-2/PJ/2024. The latest taxable object codes replace the provisions under the Director General of Taxes Regulation No. PER-14/PJ/2013.
The changed Income Tax object codes are related to non-final Article 21 Income Tax objects on Form 1721-VI. In addition, the object code changes can also be found in final Article 21 Income Tax objects on Form 1721-VII. These changes are related to the issuance of MoF Reg. 168/2023.
“...with the enactment of MoF Reg.. 168/2023..., the Director General of Taxes Regulation No. PER-14/PJ/2013 ... the need to amend the regulation of Article 21 income tax and/or Article 26 income tax has not been accommodated, thereby, it needs to be replaced,” reads the consideration section of PER-2/PJ/2024, quoted on Thursday (25/1/2024).
Form 1721-VI is a non-final Article 21 Income Tax or Article 26 Income Tax Withholding Receipt. Compared to PER-14/PJ/2013, the most prominent change is evident in object code 21-100-09 which is now used for Other Non-Employee Remunerations.
In addition, object code 21-100-08 is deleted. Both changes are related to the calculation of the tax base (dasar pengenaan pajak, hereinafter referred to as DPP) on remunerations for non-employees, which are no longer differentiated into continuous or non-continuous. In addition, there have also been changes in a number of nomenclatures.
Details of the changes in the object codes of Article 21 Income Tax in the Non-Final Article 21 Income Tax and Article 26 Income Tax (Form-1721-VI) withholding receipts can be seen in the following figure:
In contrast, Form 1721-VII is a Final Income Tax Article 21 Income Tax Withholding Receipt. In comparison with PER-14/PJ/2013, changes are evident in the deletion of object code 21-402-01.
The object code was formerly used for Honoraria and Other Remunerations Borne by the State Budget or Local Budget Received by Civil Servants, the Indonesian National Defence Forces/ State Police of the Republic of Indonesia Members, State Officials and Pensioners. (rig)
