June 30, 2021 is the deadline for the use of incentives for taxpayers affected by the Covid-19 outbreak in accordance with Minister of Finance Regulation (PMK) Number 9/PMK. 03/2021. Many taxpayers are waiting for the continuation of the regulation. In early July, the government finally issued PMK Number 82/PMK.03/2021 to extend the period of use of incentives.
According to the Big Indonesian Dictionary (KBBI), the word incentive has the meaning of additional income (money, goods and so on) given to increase work enthusiasm. Another meaning of incentive is incentive money. There are six incentives that are regulated during this pandemic as last regulated in PMK Number 82/PMK.03/2021.
The incentives include the provision of incentives PPh Article 21, Final PPh Borne by the Government for MSMEs, Final PPh borne by the Government for construction service taxpayers for the Acceleration Improvement Program Irrigation Water Use Administration (P3-TGAI), exemption from Article 22 Import PPh collection, reduction of Article 25 PPh installments, and preliminary refund of VAT overpayments.
With the incentive, taxpayers do not need to allocate funds that should be deposited into the state treasury in the form of taxes (with terms and conditions apply) so as to increase enthusiasm for trying during a pandemic.
The change that is highlighted in this latest regulation is that there is a reduction in taxpayers who get incentives. This is specifically for incentives exemption from Article 22 Import PPh collection, reduction in the amount of Article 25 PPh installments, and preliminary refunds of VAT overpayments.
If we go back to the beginning of the incentive, then we can see that this is aimed at helping the economy turn around. Therefore, the government in issuing policies is carried out with full consideration and prudence. At the beginning of the incentive period, namely with the issuance of PMK Number 23/PMK.03/2020, incentives are given until September 2020. With PMK Number 86/PMK.03/2020, the period is extended until December 2020 .
Entering 2021, there doesn’t seem to be a decrease in the impact of the Covid-19 outbreak, so PMK Number 09/PMK.03/2021 was issued, the incentive period was continued until June 30, 2021. Entering the second half of 2021, the bright signs that the impact of the pandemic will decrease do not seem to be visible yet. Thus, the incentive was extended again until December 2021 based on PMK Number 82/PMK.03/2021.
Actually, almost all lines are affected by this pandemic, but due to the incentives that have been given, a review has been carried out. The government expects these incentives to be given on target. The sector that gets incentives is the sector most affected by the pandemic. There have been changes to the recipients of incentives, including: Incentive for PPh 22 Import Exemption from 730 to 132 KLU, VAT refunds from 725 to 132 KLU, reduction of Article 25 PPh installments from 1,018 KLU to 216 KLU.
In addition to reducing the pre-existing sectors, taxpayers who receive Ease of Import for Export Destination (KITE) facilities and taxpayers who have bonded zone status also no longer receive incentives. As we know, the Ease of Import Taxpayer for Export Destination from the beginning of the issuance of incentives is always included in the incentive recipient, as well as for Bonded Zone Taxpayers.
What were the reasons for the change in incentive recipients? Almost all lines are affected by the Covid-19 pandemic, this can be seen from the weakening economic growth rate compared to the previous year. However, the priority scale must always be applied in issuing policies.
The main function of taxes is the budget, namely the government, in this case the DGT, must collect state revenues in order to finance state development activities. The government’s current focus is the National Economic Recovery program, which according to the latest data, has a ceiling of Rp744.75 trillion.
Based on this, the government will selectively determine which sectors really need help in order to survive this pandemic. With this reduction, it is hoped that the sectors that no longer receive incentives can participate in helping state revenues because the payments will be used again for the prosperity of the people.
If we look at the MSME sector, one of the reasons why it still gets incentives is to look at data from the Ministry of Cooperatives and SMEs that for 2017 the number of MSMEs is around 99.99% (62.9 million units) of the total business actors in Indonesia.
In terms of employment, Micro Enterprises absorb around 107.2 million workers (89.2%), Small Enterprises 5.7 million (4.74%) , and Medium Enterprises 3.73 million (3.11%), while Large Enterprises absorb around 3.58 million people. This means that overall, MSMEs absorb around 97% of the national workforce. So that the MSME sector is most vulnerable to the impact of the pandemic and needs to continue to receive incentives.
In closing, it is hoped that taxpayers who receive incentive facilities as regulated in PMK Number 82/PMK.03/2021 can take advantage of this momentum to recover their business. And for those who don’t have incentives, let’s work together hand in hand to contribute to the country to help our brothers and sisters affected by the pandemic and support the country’s development.
Sumber https://pajak.go.id/id/artikel/insentif-harus-tepat-sasaran