“Shut up as shy, move on to be your mama’s son-in-law.”
A fitting slogan for the multi-talented artist, Maudy Ayunda. After going viral with the news of Maudy Ayunda’s confusion in choosing the university where she will continue her master’s education, now she has again stirred up the Indonesian people with the news of her marriage to a man named Jesse Choi who was a friend of Maudy’s department when she received her master’s education at Stanford University, the article is one year lately there has been no news that Maudy Ayunda has a lover.
In addition, what has become public attention is the man who became Maudy Ayunda’s heart, is a man of Korean blood and American citizenship. Then, what are the tax obligations of a husband and wife with different nationalities?
In principle, marriage is a human right guaranteed in Article 28B paragraph (1) of the 1945 Constitution of the Unitary State of the Republic of Indonesia. Marriage between two people (men -men and women) who have different nationalities, based on the provisions in force in Indonesia, can be implemented by fulfilling the applicable requirements.
Tax Provisions for Couples with Different Nationalities
In taxation provisions, the family or in this case is a husband and wife is considered to be an economic unit. This means that income and losses both from husband and wife are combined in one unit that is taxed, so that the tax liability is carried out by the head of the family.
In this case, Maudy Ayunda and her husband have different citizenship statuses. Maudy is an Indonesian citizen (WNI), while her husband is a foreign citizen (WNA). Then what are the tax provisions?
As explained above, from a tax point of view, family relationships are considered to be an economic unit. If Maudy decides to combine her tax obligations with her husband, Maudy does not need to have a Taxpayer Identification Number (NPWP). If before marriage Maudy already had an NPWP, then Maudy needed to delete the NPWP. The thing that needs to be considered besides the TIN is the reporting of the Annual SPT. Maudy no longer reports the Annual SPT himself. If you have decided to carry out joint or combined tax obligations, the obligation to report the Annual SPT is only carried out by the head of the family or in this case the husband, while still including the wife’s income.
Maudy Ayunda has officially married in May 2022, so she and her husband can only report Annual SPT with new PTKP status in the 2024 reporting year for the 2023 tax year. the terms of the tax liability are determined by the circumstances at the beginning of the tax year or the beginning of the tax year portion.
Foreigner husband’s status earns income from abroad
According to Law (UU) Number 7 of 1983 concerning Income Tax Article 2 paragraph (2) as last amended by Tax Law Number 7 of 2021, tax subjects are divided into two , namely domestic tax subjects and foreign tax subjects. A person is considered to be a domestic tax subject if the person concerned has resided in Indonesia or is in Indonesia for more than 183 days within a twelve month period or within a tax year is in Indonesia and has the intention to reside in Indonesia. Meanwhile, a person is considered to be a Foreign Tax Subject if the person concerned does not reside in Indonesia or for not more than 183 days within a period of twelve months.
If Jesse Choi chooses to live in Indonesia and work in Indonesia, Jesse Choi has fulfilled the requirements to become a Domestic Tax Subject and is required to have an NPWP. In the event that Jesse Choi still has income from abroad, according to the Income Tax Law Article 24 paragraph (1) Taxes paid or payable abroad on income from abroad received or obtained by Domestic Taxpayers may be credited against taxes payable under the Law. this in the same tax year. In the event that Maudy chooses to combine her tax obligations with her husband, then the income generated by Maudy is combined with her husband’s income.
Separate Tax Liability
In terms of taxation, a married woman or in this case a wife can carry out her tax obligations separately.
According to Article 8 paragraph (2) of the Income Tax Law, husband and wife’s income is taxed separately if husband and wife have lived separately based on a judge’s decision, desired in writing by husband and wife based on agreement on the separation of assets and income, or desired by the wife who chooses to exercise her own taxation rights and obligations.
If Maudy chooses to carry out her tax obligations separately from her husband, either on the basis of a separation agreement or on the basis of her own will, Maudy is required to make her own TIN (not combined with her husband’s TIN) if before marriage did not have a NPWP. If before marriage Maudy already had an NPWP, then Maudy does not need to delete the NPWP and create a new NPWP. In addition, Maudy must also report her annual tax return separately by taking into account the calculation of the income tax of each husband and wife and the clear division between husband’s income and wife’s income. Don’t let the same income be recognized by the husband and wife so that they are taxed twice.
Basically carrying out tax obligations combined is more profitable than carrying out tax obligations separately. In addition to facilitating administration because only one annual SPT report is needed in one family, the combined tax obligations also lighten the tax burden borne. It is different with carrying out their tax obligations separately, husband and wife must report their annual tax returns separately and calculate the tax burden proportionally according to their respective net income.
Sumber https://www.pajak.go.id/id/artikel/menikahi-pria-korea-bagaimanakah-perpajakan-maudy-dan-suami