Getting to Know Taxes for State Civil Apparatus

In early 2022, one of my friends was declared qualified to become a State Civil Apparatus (ASN) at a hospital in Trenggalek City, East Java. I also congratulate and pray that his future career will always be smooth and blessed. He also replied to my greeting with gratitude and happiness that was beyond measure.

Then, he asked me about the filing that must be carried out and one of the files that must be collected is the Taxpayer Identification Number (NPWP). He questioned whether when he had just passed, he had been able to register for an NPWP. “Yes, you can. You will get income from the state starting from the time you are appointed as an ASN,” I replied. “There are four tax obligations that you should know about,” I added.

The four obligations can be detailed as follows.

Tax Liability 1: Register

As in Article 2 paragraph 1 of Law Number 7 of 2021 concerning Harmonization of Tax Regulations that every Taxpayer who has fulfilled the subjective and objective requirements in accordance with the provisions of the tax laws and regulations is obliged to register at the office of the Directorate General of Taxes whose work area includes the residence. or the domicile of the Taxpayer and he is given a Taxpayer Identification Number. Well, looking at this clause, we can conclude that my friend has been able to register to get a TIN.

He also asked me about how to register. “It’s easy, open a browser on your device/laptop and enter the address ereg.pajak.go.id. Fill in your personal data correctly,” I said.

The process of registering to get a NPWP for ASN friends includes activating an account at ereg.pajak.go.id, then logging in, filling in personal data including verification of the Population Identification Number (NIK), filling out a statement of the truth of the data and implementing tax obligations, and the last to send a request. After the process is carried out, the TIN will be issued and sent via electronic mail.

Tax Liability 2: Calculate

The next tax obligation is to calculate individual tax on income earned during one tax year (calendar year) which will be submitted in the Annual SPT. For ASN friends, the tax calculation has been carried out by the treasurer of each office as outlined in the 1721 A2 Income Tax Withholding Proof which will be inputted into the Annual SPT formula later.

However, if the ASN has other business activities, then the income from the other income must be calculated separately and later combined in the Annual SPT formula.

For ASN friends, the calculation of the annual income tax payable is as follows.

The income received for 1 year (basic salary + allowances) is reduced by the new Non-Taxable Income (PTKP) multiplied by the PPh Rate based on Article 17 of the Income Tax Law.

Meanwhile, PTKP can be seen based on the dependent status of the ASN friend concerned. Starting from Rp.54,000,000 for yourself and if there are additional dependents, the figure is added to Rp.4,500,000/dependent based on the Regulation of the Minister of Finance Number PMK 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income. So, the more dependents, the greater the PTKP, pal, ASN.

Tax Obligation 3: Pay

For ASN friends, tax payment activities are carried out by the treasurer of each office because it has been stated in the Withholding Proof of PPh 1721 A2 as well. In other words, the tax payable has been withheld by the respective offices and deposited to the state.

However, if you have other business activities, then the tax on other income must be paid yourself to the state treasury using e-Biling. e-Biling is paid through a perception bank, post office, internet banking/ATM, or online merchant that has been appointed by the Directorate General of Taxes.

Tax Obligation 4: Report

The next obligation is to report the tax return (SPT) as a means of reporting and accounting for the calculation of the actual amount of tax payable. For ASN friends, the SPT that must be reported this year is last year’s Annual SPT with the reporting period in January-March this year.

Simply put. If your ASN earns income during 2021, then your ASN must submit an Individual Income Tax Return for the 2021 Fiscal Year in the reporting period between January and March 2022. If you exceed that period, you will be subject to a fine. Of course, you don’t want to be fined, right?

Well, there are 3 (three) forms of the Annual SPT, namely the 1770 SS form for ASN friends with a total gross income of under Rp. 60,000,000 a year, the 1770 S form for ASN pals with a total gross income of above Rp. ASN friends who have other additional income including business, incorporating wife’s tax obligations.

Documents that you must prepare include Proof of Withholding Income Tax 1721 A2 from the treasurer, list of assets, list of debts, family list, and proof of other income if any.

Notification Letter (SPT) must be filled out correctly, completely, and clearly. What do you mean? It is true that the SPT submitted is correct in the calculation, correct in the application of tax laws and regulations, correct in writing and truly in accordance with the actual state of your ASN. Complete, that the SPT must be filled out completely. The SPT is said to be complete if it contains all the elements related to the tax object and other elements that must be reported in the SPT. It is clear that the SPT must be filled out clearly, the SPT must report the origin or source of the tax object and other elements that must be reported.

So, ASN friends already know what are their tax obligations and their workflow? Don’t miss it, okay? Obeying taxes can be ASN friends starting when the announcement of graduation becomes ASN. It is hoped that tax-abiding ASN friends can be a good example for other Indonesian people.