Is the income which is any additional economic capability received or accrued by the taxpayer (WP), whether sourced from Indonesia and outside Indonesia, that can be used for consumption or to increase the wealth of taxpayers who are concerned with the name and in whatever form, including:
- Reimbursement or remuneration related to employment or services received or accrued, including salaries, allowances, honoraria, commissions, bonus, gratuity, pension or other benefits in the form unless otherwise stipulated in the Income Tax Act;
- Prize from the lottery or work or activities and awards;
- Operating income;
- Gains from the sale or transfer of property including:
- Gains from transfer of property to the company, partnerships, and other agencies in lieu of shares or capital investment; - Corporate profits, partnerships, and other agencies for the transfer of property to shareholders, partners or members;
- Gains from the liquidation, merger, consolidation, expansion, or acquisition of business solutions;
- Gains from transfer of property in the form of grants, aid or donation, except that given to blood relatives in a straight line of one degree, and religious bodies or agencies or educational charities or small businesses, including cooperatives established by the Minister of Finance, as long as there is no relationship business, occupation, ownership or control between the parties concerned;
- Claim back tax payments as an expense;
- Interest, including premiums, discounts and benefits for a guarantee of debt;
- Dividen by name and in whatever form, including dividends from insurance companies to policyholders and distribution of cooperative business;
- Rental and other income in connection with the use of property;
- Receiving or obtaining periodic payments;
- Profit due to debt relief, except to a certain amount set by Government Regulation;
- Foreign exchange gains from foreign currency;
- Gains from revaluation of assets;
- Insurance premiums;
- Royalties received or accrued from the association consisting of WP members who run businesses or work is free;
- Additional net wealth from income not yet taxed.
- Sharia-based business income.
- Bank Indonesia Surplus
- Interest benefits referred to in the Act which mnegatur about KUP.
Objects are subject to corporate income tax final
On income in the form:
• Interest on time deposits and other savings;
• income from shares and other securities transactions on stock exchanges;
• Income from the transfer of property such as land and or buildings, and
• Certain other income, for tax assessment set by Government Regulation.
Excluding the tax object
- a. Help or donations, including alms received by the agency or institution of Zakat Zakat established or approved by the Government and the recipient is entitled to zakat.
b. Hibahan property received by the blood relatives in a straight line of one degree, and by religious bodies or agencies or educational charities or small businesses, including cooperatives established by the Minister of Finance, as long as there is no relation to the business, occupation, possession, or control between the parties -the parties concerned;
- Property, including cash deposits received by the agency in lieu of shares or as a substitute for capital investment;
- Replacement or compensation in connection with the work or service which received or accrued in kind and / or pleasure from the taxpayer or the Government;
- Payments from insurance companies to an individual in connection with health insurance, accident insurance, life insurance, insurance Dwiguna and scholarships;
- Dividends or share of profits received or accrued by a limited liability company as a taxpayer of the Interior, cooperatives, or state-owned enterprises from investment in a business entity incorporated and domiciled in Indonesia, with the following requirements:
- Dividends from retained earnings reserve, and
- For limited companies, state owned enterprises that receive dividends, stock ownership in the entity that provides the lowest dividend 25% (twenty five percent) of the paid up capital and must have an active business outside the ownership of the shares;
- Contributions received or accrued by the pension fund establishment was approved by the Minister of Finance, whether paid by the employer or employee;
- Income from capital invested by pension funds in certain fields specified by the Decree of the Minister of Finance;
- Share of profits received or accrued by a member of a limited partnership whose capital is not divided into shares, partnership, association, firm and partnership;
- Bond interest received or accrued by mutual fund companies during the five (five) years since the founding of the company or the granting of business licenses;
- Income received or accrued by venture capital firms for a share of profit from the business partner agency founded and run the business or activities in Indonesia with the requirements of the business partner agencies:
- Is a small, medium or engaged in activities in the business sectors defined by the Decree of the Minister of Finance; and
- Shares are not traded on stock exchanges in Indonesia.