PSA

Taxation for Treasurer chapter 6-8

BLU chapter 1-2

Tax Article 23
Legal Basis
1) Law Number 36 Year 2008
2) Law Number 28 Year 2007
3) Regulation of the Minister Of Finance Number
244/PMK.03/2008
4) Regulation of the Director General of Taxation Number
PER-70/PJ/2007

Contd
Object of Tax article 23
1) Dividend, interest, royalties & prizes
2) Construction, consulting services & other services
expert income
3) The service received by corporate taxpayer according
to the Minister of Finance No.244/PMK.03?2008
4) Compensation in connection with engineering

Contd
Rates of tax article 23
According with Law no 36 Year 2008, the rates consist of
:
1) 15% for tax form of dividend, interest, royalty, gifts,
awards and bonuses that withheld by income tax
article 21
2) 2% for tax form of the lease on use include reward in
connection with engineering service etc
3) In terms of taxpayer receive or obtain income and
dont have TIN ID, the rates 100% higher than normal

Contd
Treasures Obligation :
1) Withhold income tax article 23 of the taxpayer
2) Deposit income tax article 23 payable to the
designated bank by using the Tax Payment
3) Report the annual tax return income tax article 23 to
tax service office
4) Provide withheld evidence of client

Value Added Tax

Legal Basis
1) Law number 42 year 2009
2) Government regulation no 144 year2000
3) Regulation of the Minister Of Finance Number
68/PMK.03/2010
4) Regulation of the Minister Of Finance
Number75/KMK.03/2003
5) Regulation of the Minister Of Finance Number
563/KMK.03/2010
6) Regulation of the Director General of Taxation Number

Contd
Subject of Value Added Tax (VAT)
Based on Law no 42 year 2009, the subject can be grouped into two:
1) Taxable entrepreneur:
o)Manufacturer/producer
o)Main agent & distributor of manufacturer
o)Taxable good wholesalers
o)Retailers
2) Non Taxable entrepreneur:
o)Import taxable goods
o)Utilizing taxable goods
o)Build their own is not in business activities

Contd
Object of VAT
1) Levied on:
)Delivery of taxable goods within the customs area
)Import of taxable goods
)Export of taxable service by taxable entrepreneur, etc
2) Types of goods that are not levied:
)Goods resulting from mining
)Staple goods ; rice, grain, corn etc

3) Types of service :
Medical health care service
Social service
Mail delivery service, etc

Contd
Rate of VAT
Based on regulation 42 year 2009 article 7 :
o 10% from tax base ; charged to the lowest 5% and
highest 15%
o Export of tangible goods payable, intangible goods
payable and export service payable ; rate is 0%

Stamp Duty
Legal Basis
1) Regulation no 13 year 1985
2) Government regulation no 24 year 2000
3) Regulation of the Minister Of Finance Number
55/PMK.03/2009
4) Regulation of the Director General of Taxation Number
KEP-122a/PJ./2000

Contd
Object of stamp duty
Based on government regulation 24 year 2000 :
1) Letter of agreement and other letter
2) Notary deeds include the copies
3) Deeds wrought by land deed official
4) A letter containing the amount of money
5) Securities
6) Documents to be used

Contd
Rates
Documents or payment evidence :
- Price until Rp 250.000 ; not subject to stamp duty
- Rp 250.000 Rp 1.000.000 ; the rates 3.000
- More Rp 1.000.000 ; the rates 6.000

General overview of public service

agencies / local public service
agencies
Background

Regulation in financial sector no 17 year 2003, no 1 year

2004, no 15 year 2004, at least consist three state
financial management principles : results orientation ;
professionalism ; accountability and transparency.
Max Weber said that the government has two very
important role, namely in terms of mechanic view the
government as a regulator and as an administrator, while
the government organic view serves as a public service
agency and as an investor.

Contd
Legal Basis
1) Regulation Number 17 Year 2003 about state finance
2) Regulation Number 1 Year 2004 about state treasury
3) Regulation Number 15 Year 2004 about examination of state financial management and
responsibility
4) Regulation Number 23 Year 2005 about financial management of public service agencies
5) Regulation Number 74 Year 2012 about financial management of public service agencies
6) Regulation Number 58 Year 2005 about local financial management
7) Regulation of Minister of Finance Number 171/PMK.06/2007 about accounting system and
state financial report
8) Regulation of Minister of Finance Number 76/PMK.05/2008 about accounting guidelines and
public services agencies financial report
9) Regulation Minister of Home Affairs Number 61 Year 2007 about technical guidelines for the
financial management of local public service agencies

Contd
Definition
Agencies within the government that was formed to
provide public service such as the supply of goods to and
/ or services sold without priority for profit and in
conducting its activities based on the principles of
efficiency and productivity
Purposes
To improve services to the public n order to promote the
general welfare and life by providing flexibility in financial
management based on the principles of economics and
productivity, and the application of sound business

Contd
Principle
1) Operates as a unit for the purpose of public service delivery device
2) The portion of the state ministries goal achievement
3) Minister responsible for implementation of public service delivery
4) Designated officials responsible for implementation of public
service provision
5) Organizes without prioritizing the quest for profit
6) Work plan and budget is prepared & presented as an integral part
7) Manage public services in line with sound business practice

Contd
Right
1) Flexibility on budget implementation
2) Hiring a professional non-civil power
3) Employee entitled to receive payment for services according to contribution
)Obligation
1) Improve performance of service for public
2) Improve financial performance
3) Increasing benefits for society
4) Calculate the cost of its service w/ quality & quantity
5) Calculate & present a budget

Contd
Requirements :
1) Substantive requirements
2) Technical requirements
3) Administrative requirements
)Establishment of public service agencies
1) Fully
2) Gradually

Contd
Revocation status
Regulation number 23 year 2005 article 6 the public
service agencies ended up when :
1) Removed by Minister of Finance not meet the
requirements
2) Removed by Minister of Finance based on proposal
3) Changed its status be legal entity with
countries/regions separated

Contd
Difference between public service agencies and units
Items / material

Public service
agencies unit

Units

Financial
Management
Authority

Autonomy in the
management of non
tax revenue

No financial
autonomy

Standard Cost

Standard cost of a
public service agency
proposed work unit
public service agency
and set by Minister of
Finance

Standard cost of
using the certificate
of corporate finance
ministry

Financial Report

Make financial
statement based on
accounting standards
of government and
finance accounting

Make financial
statement based on
accounting standards
of government
version

Public service agencies

management
Public service agencies organization
Public service agencies financial management can be
applied to any government / local government that
functionally organizes the activities of an operational
nature.
Organizational design must pay attention to the
alignment of the organization with the size of the
workload, capabilities and resources available.
Should describe clearly organizational chart which
include the position, the composition of position and

Contd
Board of Supervisor is a part of public service agencies
are in charge of supervising the management of the
public service agencies.
Number of members of the board of supervisors can
consists three or five people, based on turnover and
assets.
1) Three people if the turnover Rp 15.000.000 Rp
30.000.000 and or the assets Rp 75.000.000 Rp
200.000.000
2) Five people if the turnover more that Rp 30.000.000
and or the assets more than Rp 200.000.000

Contd
The board of supervisor has an obligation to :
1) To advise the Minister
2) Report to Minister
3) Following the development of public services agencies
and report any problems to Minister
4) Provide advice on public service agencies officials
5) Provide input, feedback and suggestion on the
financial statements and reports public service
agencies performance

Contd
Management Officer
1) Head / Leader
2) Finance Officer
3) Technical Officer
) Relationship between board of supervisor and management
officer Board of
Head / Leader
supervisor

Finance
Officer

Technical
Officer

Contd
Employee Affair
Official managers and employees of public service
agencies can consists of civil servant and or professional
non-civil servant in accordance with the needs of public
service agencies.
Internal Unit Inspection
Inspection in public service agencies sector must exist in
an organization, but if the organization can not make this
unit, so it can be inspect by inspectorate general of the
ministry of state or by governments financial oversight
agency

Contd
Remuneration
Is the employee benefits may include salaries, honoraria,
fixed allowances, incentives, bonuses for achievement,
severance and or retirement, given to officials of the
manager, the board of trustees and employee