Based on Article 6 PMK No. 58/PMK.03/2022 paragraph (1) The amount of Article 22 Income Tax levy on income as referred to in Article 5 paragraph (1) is 0.5% (zero point five percent) of the entire payment value stated in the billing document, excluding Value Added Tax and Sales Tax on Luxury Goods.
Income Tax Article 22 as referred to in paragraph (1) is a tax credit for Partners and can be calculated as Income Tax payments in the current year for Partners. In the event that the collection of Income Tax Article 22 as referred to in paragraph (1) is carried out on the income of the Partner who is subject to Final Income Tax in accordance with the provisions of the laws and regulations in the field of taxation, Income Tax Article 22 as referred to in paragraph (1) is part of final settlement of Income Tax for Partners and cannot be calculated as Income Tax payments in the current year for Partners.
Mitra Konsultindo Group
Tax Consultants | Accounting, Financial Reporting | Audit | Business Management Consultants | Company Establishments, Business Licenses | Other Business Solutions
Hotline (Call/WA/SMS): 082-11-22-900-33
Website: mitrakonsultindo.co.id