You as an individual who becomes self-employed (not as an employee) in a year where the gross income of not more than Rp. 4.8 billion, - (four billion, eight hundred million rupiahs) could choose to keep books or use the Deemed Net Income in calculating the Personal Income Tax.
Many of those who choose to use the Norms as tax calculations simpler and also did not bother to arrange the books.
But Have you ever noticed that the income tax calculation using the Net Income Deemed proved to be more detrimental because of tax due becomes larger, it is possible that profitability obtained is smaller than the tax due.
Let's take an example, suppose you have a local grocery store in Pasar Senen - Jakarta Pusat, which sells household goods. Gross circulation a year of Rp. 500,000,000 -.
Based in the attachment table Deemed KEP-536/PJ./2000 regulations, for the type of retail trade enterprises grocery goods in the Jakarta area is 30%.
The amount of personal income tax payable if using the Norms as follows:
Gross Income USD. 500,000,000 -
Net Income (30%) to Rp. 150.000.000, -
Less PTKP (assuming TK / 0) USD. 15,840,000, -
Taxable income Rp. 134 160 000, -
Personal income tax payable:
5% x Rp. 50.000.000, - Rp. 5.000.000, -
15% x Rp. 84,160,000, - USD. 12,624,000, -
Total Rp. 17,624,000, -
If using deemed profit, meaning the cost of expenses such as employee salary costs, rental shop, electricity, and other operational costs should not be taken into account.
Though in general the benefits of trade ranges from 10% - 20% or even below 10%. Not to mention that in that year was its loss. Since choosing to use Deemed, the operating loss also should not be taken into account. So, had no need to pay taxes because the business was a loss, instead have to pay tax which is quite a material.
If you choose to use Deemed net income, do not forget to notify in writing to the Director General of Taxation no later than 3 (three) months from the beginning of the tax year concerned. If not, then considered to choose the books of account.
Since January 1, 2009 set in which, among other PER-4/PJ/2009 explain individual taxpayers who are not obliged to keep books, records must hold its shape have been defined in such Perdirjen.
Although the use of Deemed to cause tax to be paid to be larger, but there are positive aspects that you need not bother to arrange the books, where to do that takes time and special skills.