Calculation of Income Tax Article 23 for Vehicle Rental Service Providers.

Because there are still many who do not understand how to calculate PPh Article 23 on the object of the vehicle rental provider tax for Goverment Taxes

So this time we will try to give examples of how to calculate income tax article 23 for those of you who have a car rental business, etc.

Goverment Taxes for Car Rental

#Illustration
If the price of a one-day vehicle rental is 2,200,000, including VAT, which is subject to PPh article 23 at which price, after VAT or before VAT?

#How to calculate
The first step is to determine the DPP PPN and PPh article 23.
The DPP happens to be the same, so, one pat gets 2.

2.200.000 = H + PPN
= H + 10% H
= 110% H
H = 2.200.000/110%
H = 2.000.000

PPN = 10% x 2.000.000
PPN = 200.000

PPh 23 = 2% x 2.000.000
PPh 23 = 40.000

Calculation of the amount paid by users:

Price (Value) Rent = 2,000,000
VAT = 200,000 +
Total Contract Value = 2,200,000
PPh 23 = 40,000 –
Paid to vehicle owner = 2,160,000

Hopefully you can understand the explanation of Calculation of Income Tax Article 23 for Vehicle Rental Service Provider above for Goverment Taxes

If it’s not clear you can ask here.

Case Study of Taxes to Owners Without NPWP

If an agency rents a car for 600 thousand, is it subject to VAT or PPh?
Note: The car owner does not have a TIN, how much is the tax?

When subject to VAT, have to make sure whether the leaseholder is PKP or not?

If it is PKP, then the lessor is obliged to collect VAT, but if not, the PKP may not collect VAT.

PKP is a Taxable Entrepreneur, so if the taxpayer (WP) has been confirmed as PKP, the WP must collect PPN for the submission of BKP / JKP.

If the matter of withholding PPh is done by the recipient of the lease, and must be deducted with PPh 23: 600,000 x 4% (Because there is no NPWP, If there is 2%)

Not seeing a Person or Body, as long as his income from rent (other than land / building) is subject to PPh 23.

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