TAX COLLECTION SYSTEM REVIEW AND COUNTING Income

1. Withholding Tax Article 21

Income Tax Article 21 is a tax that is deducted from income in respect of employment services, and
activities undertaken by the taxpayer (WP) private person in the country, namely income in the form
of wages, salary, honoraria, allowances, as well as payments under any name or any form.

2. The withholding of Article 22

Based on Law No. 36 of 2008, income tax article 22 is the tax collected by the government treasurers
both central and local levels with respect to payment for delivery of goods and the specific agencies
to collect taxes from the taxpayer conducting field Import or business activities in the field another.

3. Withholding Income Tax Article 23

Based on Law No. 36 of 2008, article 23 of Income Tax is a tax deducted from income tax payers in
the country and Permanent Establishment (BUT), which is related to the income tax Article 23 is:

a. Dividend

b. Flower

c. Royalty

d. Prizes, awards, bonuses and the like in addition to the cut in income tax Article 21

e. Rental and other income sehubung with the use of property

f. Compensation in connection with the provision of services

4. Income Tax Article 24

Taxes paid or payable abroad on income from abroad received or earned taxpayer in the country
who should be credited against the tax payable by the Income Tax Act in the same fiscal year.

5. Tax Article 25

Installments of income tax that must be paid by the taxpayer for each month of the current tax year.

Miscellaneous income tax Article 25:

a. Income Tax Article 25, a taxpayer's bank and leasing with option rights

b. Income Tax Article 25 for the taxpayer SOEs and enterprises

c. Income Tax Article 25 for the taxpayer to enter the market and other taxpayers under the
provisions required to make periodic financial reports

d. Income Tax Article 25 for an individual taxpayer certain employers

6. Income Tax Article 26

Income tax on dividends, interest including premium, discount, premium swap, and compensation in
connection with loan repayment guarantees, royalties, rents, and incomes prizes and awards,
pensions and other periodic payments, derived by non-resident Taxpayer other than Establishments
remain in Indonesia.
Cutting income tax Article 26:

a. Government agencies

b. Subject of domestic tax

c. Organizer

d. Permanent establishment

e. Representatives of foreign companies

7. withholding Article 4 paragraph (2)

Based on Law No. 36 of 2008, income tax article 4 (2) is the income tax withheld from certain final or
can not be credited from the total income tax at the end of the year tertutang and regulated by
government regulation.

Income of income tax Article 4 (2):

a. Interest income on deposits, interest on the bonds, the interest savings cooperatives, and
government securities

b. Income in the form of lottery prizes

c. Income from stock transactions, securities transactions, derivative transactions, and the sale of
shares

d. Income from transfer of property in the form of land and / or buildings, construction services, real
estate business, and leasing of land and / or building

8. Value Added Tax (VAT)

Under Law No. 42 of 2009 on value added tax (VAT), which includes VAT:

a. The delivery of taxable goods in the customs area are carried out by the employer

b. Imports of goods taxable

c. The services are taxable in the customs area are carried out by the employer

d. Utilization of taxable intangible goods from outside the customs area in the region paben

e. Utilization of taxable services from outside the customs area in the region paben

f. Exports of goods taxable tangible by employers taxable

g. Exports of goods taxable intangible by employers taxable

h. Exports of services taxable by employers taxable