“It’s my dream, Mas. Not her,” said Kinan (played by Putri Marino) to her husband, Aris (played by Reza Rahardian). One of the excerpts from the dialogue in the Indonesian web series entitled Layangan Putus suddenly went viral on social media.
In the epilogue of the kite breaking up story, we all know that the figure of Kinan finally divorced Aris. At the Court, the judge granted the request for divorce from Kinan to Aris. The custody of Raya, their child, completely fell into the hands of Kinan.
The Concept of the Family as One Economic Unit
The tax system in Indonesia places husband and wife as an economic unit. When Kinan and Aris officially divorced, the principle of family as a unit ended.
The concept of the family as an economic entity is an ideal, simple, and fair concept in taxation. This idea states that all income or losses are combined and the fulfillment of tax obligations is carried out by the head of the family.
In other words, if the wife does not want to exercise her rights and fulfill her tax obligations separately, then the wife can use the husband’s Taxpayer Identification Number (NPWP) or the head of the family.
However, if the wife wants to have her own TIN, it will be taxed separately. However, the person concerned must meet the criteria, including living separately based on a judge’s decision or in tax terminology called living separately (HB), entering into a written income and property separation agreement or property separation (PH), or choosing to exercise rights and fulfill tax obligations separately from her husband. or choose separate (MT).
We assume that at the time of marriage, Kinan does not have a NPWP. When a court decision that has permanent legal force decides that Kinan and Aris are officially divorced, at that time Kinan has an obligation to register to get a TIN.
Like taxpayers in general, after registering and obtaining a NPWP, Kinan indirectly attaches rights and obligations as a taxpayer, namely calculating, calculating, paying, and reporting taxes independently according to the self-assessment system.
If the situation was different, namely, that Kinan already had an NPWP when he married Aris, of course, Kinan needed to continue the tax rights and obligations that were attached to him.
This is also emphasized in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations, precisely in article 2 which stipulates that every taxpayer who has met the subjective and objective requirements, must register to obtain a TIN.
One of the subjective requirements is addressed to every person born and living in Indonesia. Meanwhile, in this context, the objective requirement is that the tax subject has received and/or earned income.
If you don’t have a NPWP yet
The concrete steps that must be taken by Kinan if he does not have an NPWP is one of them visiting the tax office according to his residential address or domicile address to get an NPWP. However, if Kinan is unable to attend and does not have time to come, Kinan can access the https://pajak.go.id page to register to obtain a TIN online.
After obtaining the NPWP, Kinan must calculate and/or calculate the amount of income to find out the tax that Kinan is required to deposit. If Kinan works for someone else, then Kinan must ask for proof of tax deductions. Kinan also needs to understand the non-taxable income (PTKP) that Kinan will get. In accordance with the HPP Law, Kinan gets a PTKP with the category of TK/1 or is not married to one dependent person, namely his son, Raya.
However, if Kinan chooses to open a business, then Kinan must calculate the amount of turnover for that year, if it exceeds five hundred million rupiah within a year, then Kinan must deposit half a percent per month of the circulation of his business.
Kinan also must not forget or neglect that every year after the tax year owed ends, Kinan must report his taxes in the form of an annual notification letter (Annual SPT). The deadline for reporting the Annual SPT for personal tax persons is no later than the end of the third month of each year. If you are late or negligent in reporting your Annual SPT, you will be subject to an administrative sanction of one hundred thousand rupiah.
To report the Annual SPT, Kinan can do it anywhere and anytime. He can take advantage of the online annual SPT reporting service through the tax website. Kinan only needs to prepare a device, electronic post, and Electronic Filing Identification Number (EFIN) as well as proof of tax withholding and/or proof of tax payment.
If Kinan Has TIN
In the event that Kinan already has a NPWP but feels that his Annual SPT reporting for the previous tax year (2016 to 2020) is incomplete, such as not filling in the assets column or not filling in the assets column, he can take advantage of the Voluntary Disclosure Program (PPS).
PPS is an opportunity given to taxpayers to disclose tax obligations that have not been fulfilled voluntarily through the payment of income tax (PPh) based on the disclosure of assets. This program is valid from January 1, 2022 until June 30, 2022.
Divorce is often considered a scary thing for couples who start an ark of the household. However, for Kinan, this might actually be a relief because he could no longer hold back the heartache he felt because Aris betrayed their marriage.
Similarly, taxes are considered a complicated thing and often become something to be feared. Taxes can also be a relief. Reporting the Annual SPT completely, correctly, and on time and following the PPS may be an example.
Sumber https://www.pajak.go.id/id/artikel/belajar-lega-dari-layangan-putus