Indonesian adsense publishers must include an NPWP, what does NPWP mean?
The hottest news that is currently circulating among Indonesian Publishers, namely information from several Bloggers and Webmasters that there are new regulations from Google adsense.
Where is this regulation related to taxation issues, especially income tax.
What is NPWP (Nomor Pribadi Wajib Pajak)?
NPWP (Nomor Pribadi Wajib Pajak) means that the Taxpayer Identification Number used as an identity number for the mandatory is many and also as an administrative tool and administrative records of taxpayer payments.
Every Indonesian citizen who has worked and earns any kind of work, both ordinary workers (employees, businessmen, farmers, etc.) native to Indonesia and professional workers and investors as long as they earn income in Indonesia, they also become people who have to pay income tax (people who have the obligation to pay taxes are called taxpayers)
"Taxpayers are individuals or bodies, including taxpayers, tax cutters, and tax collectors, who have tax rights and obligations in accordance with the provisions of tax laws and regulations" - Direktorat Jenderal Pajak Indonesia aka Indonesian Tax Directorate General
What are the functions of the NPWP?
Basically there are 3 main functions of the NPWP, these functions include :
1. The main function of NPWP / As an administrative tool in taxation
- Tool to facilitate identification of taxpayers and simplify the taxation process
- As identification for taxpayers to take care of their obligations and rights in all matters related to taxation
- The code in the NPWP will always be listed in documents surrounding taxation from taxpayers.
2. As a function of administration or management of permits
- NPWP can also be used as a supplementary document when the taxpayer will submit a bank credit that is commendative credit.
- Or it is also used as an auxiliary media in making bank accounts, because sometimes there are some special bank accounts that require a tax ID as a condition.
- As a complementary media in making passports when you want to go abroad for certain purposes, whether it's a vacation, school or work.
In addition there are some additional functions that you can get if you are an entrepreneur:
- As an administrative requirement when you will take part in an auction held by an Indonesian government-owned institution such as a BUMN / State-Owned Business Entity or also a BUMD / Regional Owned Enterprise.
- As complementary media in submitting important documents such as a Trading Business License (SIUP) or other Important Letters such as making a Company Registration Certificate (TDP).
- It can also be a medium for paying other taxes or finas taxes such as Final Income Tax, VAT, BPHTB and other tax interests.
3. As a function of tax services
- As a media that bridges tax refunds if there is a miscalculation that causes taxpayers to pay tax money more than the dependents they should have paid
- Reducing tax payments if there are special qualifications for taxpayers
- As a medium for depositing and reporting taxpayers
Why do adsense publishers have to have an NPWP and include it in their account?
1. Indonesian laws and regulations that apply to taxation in Indonesia
In Indonesia itself there are 8 basic tax laws that apply, there are :
Specifically for taxation regulated in the Undang-undang dasar 1945 Pasal 23A, which reads "Taxes and other forcing levies for state purposes are regulated by law"
It was from the regulations written on the law that made it the basis of tax law in Indonesia
- Undang-Undang Nomor 16 Tahun 2000
Before the existence of this law there were actually several other laws that regulated the same thing and had functions that were not as different as they were Undang-undang Nomor 6 Tahun 1983. The presence of Undang-undang no 16 Tahun 2000 is a manifestation of the renewal of the previous law, where in order to realize a better tax justice system, the welfare of the tax citizens as taxpayers became more awake and reinforced the tax regulations and applicable legal basis.
Undang-undang Nomor 16 Tahun 2000 generally contains some general explanations about anyone who is obligated to become a taxpayer as well as other matters that are related to taxation. In this Act there are also regulations or mechanisms the use of NPWP and function of NPWP.
- Undang-Undang Nomor 17 Tahun 2000
Undang-Undang Nomor 7 Tahun 1983 that describes some of the income tax regulations, and then in 1994 came the changes governing the taxation of more relevant and in accordance with the conditions of the country at the time.
Some laws also undergo changes that are adapted to the conditions of the time, then for the sake of maintaining and supporting the alignment of these changes, there was an overall change in tax legislation regulations for the sake of keeping the attachment with other laws.
Then after going through some changes finally came on Undang-undang Nomor 17 Tahun 2000.
- Undang-Undang Nomor 18 Tahun 2000
Undang-undang Nomor 18 Tahun 2000 is the second change of the Undang-undang nomor 8 Tahun 1983,where this Undang-undang contains the value added Tax on goods and services as well as sales tax over luxury goods.
The changes that occur in the Act is to enhance guarantees of legal certainty and the level of meratanya justice, and also the changes that occur are easing in the application of the tax system, without ignoring the functions of surveillance security the acceptance of a State that is intended to drive the national development of the country of Indonesia.
This law generally regulates the types of goods and services that could be taxed, the tax relating to the activities of the export, import and trade, any subjects that could be taxed, the provisions for reporting and deposit the tax the tax debt, the provisions of the tax object, and the provisions of the sales tax on luxury goods with such things revolve around the luxury item either type as well as to the calculations therein ranging from minimum and maximum rates rule over the luxury tax.
- Undang-Undang Nomor 19 Tahun 2000
Undang-undang Nomor 19 Tahun 2000 is the replacement of the Undang-undang Nomor 19 Tahun 1997,Generally contains of Undang-undang Nomor 19 Tahun 2000 is the procedural rules and tax collection letter of the forced. Describes the nature of the nonprofit tax as an obligation that must be paid for by the taxpayer, in addition to implementation there should be a mechanism of supervision and assertiveness against the disobedience.
Or any attempt to avoid the payment of tax by the taxpayer, other than an object influenced also by factors of national legal systems change and sociality order thing above is also the reason for the sake of maintaining legal certainty and provide Justice together.
- Undang-Undang Nomor 20 Tahun 2000
Undang-undang Nomor 20 Tahun 2000 is the second change of the Undang-undang Nomor 21 Tahun 1997 who set about bea acquisition of rights over the land and buildings.
This legislation also contains a description of the acquisition of land rights and buildings, along with an explanation of what the intention of the existence of rights over land and buildings, also describes the rules pertaining to the letter of the statutes and customs deposit letter of acquisition rights land and buildings, a description of the object of taxes on land and buildings, and the transfer and discharge rights over land and buildings
- Undang-Undang Nomor 14 Tahun 2002
Essentially this legislation-all the rules governing all provisions and ordinances relating to taxes in Indonesia.
Some things like Indonesia is a country based on laws that aim guarantees the attainment of a just and prosperous life in the nation and State, for the sake of this development are spread evenly and thoroughly nationally throughout the Indonesia, and yet the existence of a clear legal entities in tax dispute be a mediator of existing, as well as a very accomplished this goal namely creating legal certainty and fairness in an attempt to resolve the dispute over taxes is the principal reasons the establishment of such legislation.
Overall this legislation set some important aspects such as the arrangement of tax agencies, tax payment procedures and functions, the order of the Tax Court's position.
- Undang-Undang Nomor 12 Tahun 1994
Undang-undang Nomor 12 Tahun 1994 is the replacement of the previous legislation thats is Undang-undang Nomor 12 Tahun 1985.
The changes that occur in the Act is aimed to further enhance the role of the national taxes in development such as the economy, so that the activities of the economy staying awake and well developed to suit the development progress that applies. In addition changes that occur by affirming about legal certainty with regard to the taxation of all activities.
Changes focused on the object of the tax is not included in the count of Earth and building as well as tax provisions against the determination of the value of the tax along with the scope of the objects contained in the Earth and building tax.
But overall this Act governs execution and tax rules about Earth and buildings in Indonesia.
2. Development of adsense publishers in Indonesia are quite high
If we look in a period of 3 years back.
Growth of adsense publisher is high enough, but you guys know that that makes the name from adsense is not be high from blogging or web.
But from the YouTube Adsense Publisher.
YouTube and adsense are becoming a new phenomenon in Indonesia after the rise of several YouTube Creator names which in a short time get millions of Subscriber and quite high adsense revenue.
Some well-known names such as Jess No Limit, Atta Halilintar and Ria Ricis are for example, they are some of the successful YouTube creators and managed to benefit from adsense, starting from buying a private house, car or something else.
And since then many people have begun to be interested in online jobs that can benefit from Adsense.
Then how can there be a link between adsense and NPWP?
So far there has been no official confirmation from the Google adsense Team or from the relevant government agencies such as the Director General of Taxes.
But if according to YOUnipedia's observation, this happened because there had been an observation from the Director General of Taxes about the growth of adsense publishers and large revenues.
So that with the tax law base that applies in Indonesia, where every citizen who has income and has fulfilled the qualifications as a taxpayer then must participate in taxation activities.
And perhaps the Director General of Taxation and Google Adsense Indonesia finally made an agreement in such a way that finally served the adsense publisher to fix their NPWP with an adsense account.
Where this is possible for the sake of facilitating supervision of taxpayers about the dependents they have in taxation based on adsense income.
Is this a good or bad thing? of course we have our own opinions. But whatever happens don't be discouraged. Believe that everything will be good if we mean it.
Regards, YOUnipedia.
Where is this regulation related to taxation issues, especially income tax.
What is NPWP (Nomor Pribadi Wajib Pajak)?
NPWP (Nomor Pribadi Wajib Pajak) means that the Taxpayer Identification Number used as an identity number for the mandatory is many and also as an administrative tool and administrative records of taxpayer payments.
Every Indonesian citizen who has worked and earns any kind of work, both ordinary workers (employees, businessmen, farmers, etc.) native to Indonesia and professional workers and investors as long as they earn income in Indonesia, they also become people who have to pay income tax (people who have the obligation to pay taxes are called taxpayers)
"Taxpayers are individuals or bodies, including taxpayers, tax cutters, and tax collectors, who have tax rights and obligations in accordance with the provisions of tax laws and regulations" - Direktorat Jenderal Pajak Indonesia aka Indonesian Tax Directorate General
What are the functions of the NPWP?
Basically there are 3 main functions of the NPWP, these functions include :
1. The main function of NPWP / As an administrative tool in taxation
- Tool to facilitate identification of taxpayers and simplify the taxation process
- As identification for taxpayers to take care of their obligations and rights in all matters related to taxation
- The code in the NPWP will always be listed in documents surrounding taxation from taxpayers.
2. As a function of administration or management of permits
- NPWP can also be used as a supplementary document when the taxpayer will submit a bank credit that is commendative credit.
- Or it is also used as an auxiliary media in making bank accounts, because sometimes there are some special bank accounts that require a tax ID as a condition.
- As a complementary media in making passports when you want to go abroad for certain purposes, whether it's a vacation, school or work.
In addition there are some additional functions that you can get if you are an entrepreneur:
- As an administrative requirement when you will take part in an auction held by an Indonesian government-owned institution such as a BUMN / State-Owned Business Entity or also a BUMD / Regional Owned Enterprise.
- As complementary media in submitting important documents such as a Trading Business License (SIUP) or other Important Letters such as making a Company Registration Certificate (TDP).
- It can also be a medium for paying other taxes or finas taxes such as Final Income Tax, VAT, BPHTB and other tax interests.
3. As a function of tax services
- As a media that bridges tax refunds if there is a miscalculation that causes taxpayers to pay tax money more than the dependents they should have paid
- Reducing tax payments if there are special qualifications for taxpayers
- As a medium for depositing and reporting taxpayers
Why do adsense publishers have to have an NPWP and include it in their account?
1. Indonesian laws and regulations that apply to taxation in Indonesia
In Indonesia itself there are 8 basic tax laws that apply, there are :
- Undang-Undang Dasar 1945 Pasal 23A
Undang-undang Dasar 1945 Pasal 23A is the most underlying regulation on taxation in Indonesia.
This law regulates starting from the Indonesian currency, the State of Indonesia shopping regulations to the applicable taxation in Indonesia.
Undang-undang Dasar 1945 Pasal 23A is the most underlying regulation on taxation in Indonesia.
This law regulates starting from the Indonesian currency, the State of Indonesia shopping regulations to the applicable taxation in Indonesia.
It was from the regulations written on the law that made it the basis of tax law in Indonesia
- Undang-Undang Nomor 16 Tahun 2000
Before the existence of this law there were actually several other laws that regulated the same thing and had functions that were not as different as they were Undang-undang Nomor 6 Tahun 1983. The presence of Undang-undang no 16 Tahun 2000 is a manifestation of the renewal of the previous law, where in order to realize a better tax justice system, the welfare of the tax citizens as taxpayers became more awake and reinforced the tax regulations and applicable legal basis.
Undang-undang Nomor 16 Tahun 2000 generally contains some general explanations about anyone who is obligated to become a taxpayer as well as other matters that are related to taxation. In this Act there are also regulations or mechanisms the use of NPWP and function of NPWP.
- Undang-Undang Nomor 17 Tahun 2000
Undang-Undang Nomor 7 Tahun 1983 that describes some of the income tax regulations, and then in 1994 came the changes governing the taxation of more relevant and in accordance with the conditions of the country at the time.
Some laws also undergo changes that are adapted to the conditions of the time, then for the sake of maintaining and supporting the alignment of these changes, there was an overall change in tax legislation regulations for the sake of keeping the attachment with other laws.
Then after going through some changes finally came on Undang-undang Nomor 17 Tahun 2000.
- Undang-Undang Nomor 18 Tahun 2000
Undang-undang Nomor 18 Tahun 2000 is the second change of the Undang-undang nomor 8 Tahun 1983,where this Undang-undang contains the value added Tax on goods and services as well as sales tax over luxury goods.
The changes that occur in the Act is to enhance guarantees of legal certainty and the level of meratanya justice, and also the changes that occur are easing in the application of the tax system, without ignoring the functions of surveillance security the acceptance of a State that is intended to drive the national development of the country of Indonesia.
This law generally regulates the types of goods and services that could be taxed, the tax relating to the activities of the export, import and trade, any subjects that could be taxed, the provisions for reporting and deposit the tax the tax debt, the provisions of the tax object, and the provisions of the sales tax on luxury goods with such things revolve around the luxury item either type as well as to the calculations therein ranging from minimum and maximum rates rule over the luxury tax.
- Undang-Undang Nomor 19 Tahun 2000
Undang-undang Nomor 19 Tahun 2000 is the replacement of the Undang-undang Nomor 19 Tahun 1997,Generally contains of Undang-undang Nomor 19 Tahun 2000 is the procedural rules and tax collection letter of the forced. Describes the nature of the nonprofit tax as an obligation that must be paid for by the taxpayer, in addition to implementation there should be a mechanism of supervision and assertiveness against the disobedience.
Or any attempt to avoid the payment of tax by the taxpayer, other than an object influenced also by factors of national legal systems change and sociality order thing above is also the reason for the sake of maintaining legal certainty and provide Justice together.
- Undang-Undang Nomor 20 Tahun 2000
Undang-undang Nomor 20 Tahun 2000 is the second change of the Undang-undang Nomor 21 Tahun 1997 who set about bea acquisition of rights over the land and buildings.
This legislation also contains a description of the acquisition of land rights and buildings, along with an explanation of what the intention of the existence of rights over land and buildings, also describes the rules pertaining to the letter of the statutes and customs deposit letter of acquisition rights land and buildings, a description of the object of taxes on land and buildings, and the transfer and discharge rights over land and buildings
- Undang-Undang Nomor 14 Tahun 2002
Essentially this legislation-all the rules governing all provisions and ordinances relating to taxes in Indonesia.
Some things like Indonesia is a country based on laws that aim guarantees the attainment of a just and prosperous life in the nation and State, for the sake of this development are spread evenly and thoroughly nationally throughout the Indonesia, and yet the existence of a clear legal entities in tax dispute be a mediator of existing, as well as a very accomplished this goal namely creating legal certainty and fairness in an attempt to resolve the dispute over taxes is the principal reasons the establishment of such legislation.
Overall this legislation set some important aspects such as the arrangement of tax agencies, tax payment procedures and functions, the order of the Tax Court's position.
- Undang-Undang Nomor 12 Tahun 1994
Undang-undang Nomor 12 Tahun 1994 is the replacement of the previous legislation thats is Undang-undang Nomor 12 Tahun 1985.
The changes that occur in the Act is aimed to further enhance the role of the national taxes in development such as the economy, so that the activities of the economy staying awake and well developed to suit the development progress that applies. In addition changes that occur by affirming about legal certainty with regard to the taxation of all activities.
Changes focused on the object of the tax is not included in the count of Earth and building as well as tax provisions against the determination of the value of the tax along with the scope of the objects contained in the Earth and building tax.
But overall this Act governs execution and tax rules about Earth and buildings in Indonesia.
2. Development of adsense publishers in Indonesia are quite high
If we look in a period of 3 years back.
Growth of adsense publisher is high enough, but you guys know that that makes the name from adsense is not be high from blogging or web.
But from the YouTube Adsense Publisher.
YouTube and adsense are becoming a new phenomenon in Indonesia after the rise of several YouTube Creator names which in a short time get millions of Subscriber and quite high adsense revenue.
Some well-known names such as Jess No Limit, Atta Halilintar and Ria Ricis are for example, they are some of the successful YouTube creators and managed to benefit from adsense, starting from buying a private house, car or something else.
And since then many people have begun to be interested in online jobs that can benefit from Adsense.
Then how can there be a link between adsense and NPWP?
So far there has been no official confirmation from the Google adsense Team or from the relevant government agencies such as the Director General of Taxes.
But if according to YOUnipedia's observation, this happened because there had been an observation from the Director General of Taxes about the growth of adsense publishers and large revenues.
So that with the tax law base that applies in Indonesia, where every citizen who has income and has fulfilled the qualifications as a taxpayer then must participate in taxation activities.
And perhaps the Director General of Taxation and Google Adsense Indonesia finally made an agreement in such a way that finally served the adsense publisher to fix their NPWP with an adsense account.
Where this is possible for the sake of facilitating supervision of taxpayers about the dependents they have in taxation based on adsense income.
Is this a good or bad thing? of course we have our own opinions. But whatever happens don't be discouraged. Believe that everything will be good if we mean it.
Regards, YOUnipedia.