Pada dasarnya suatu perusahaan didirikan untuk mengambil keuntungan sebanyak banyaknya namun menginginkan pajak yang dikeluarkan seefisien mungkin. Dalam Upaya mengefisiensikan pembayaran pajak, terdapat suatu proses yang disebut dengan Perencanaan Pajak (Tax Planning). Dalam Upaya meminimalisir pembayaran pajak, Perusahaan biasanya melakukan Tax Planning pada PPh Pasal 21 pada natura dimana ini berkaitan dengan penghasilan atau gaji karyawan. Perusahaan menggunakan Tax Planning dengan menggunakan metode metode pada perhitungan PPh Pasal 21. Namun, apakah Tax Planning tersebut masih berlaku dan relevan dengan peraturan yang ada sekarang?
Pada tahun 2021, UU PPh yakni Undang-Undang No 36 Tahun 2008 terdapat beberapa poin di dalamnya terkait Pajak Penghasilan yang berubah. Perubahan ini diatur dalam peraturan baru yaitu Undang-Undang No 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan (UU HPP). Yang menjadi fokus dalam perubahan regulasi ini terutama terkait natura dan kenikmatan adalah pada UU HPP regulasi terkait natura dan kenikmatan mengalami perubahan, yang dimana sebelum adanya UU HPP Natura dan Kenikmatan tidak terkenakan pajak dan dapat dibiayakan. Hal ini menjadikan Perusahaan lebih memilih memberikan natura sehingga dapat di koreksi fiskal, ini dilakukan dengan tujuan agar tidak terkena pajak dan untuk mengurangi kewajiban perpajakan yang harus dibayarkan.
Setelah UU HPP di tetapkan, yang awalnya natura dan kenikmatan tidak terkena pajak (non taxable) kini natura tetap dikenakan pajak sesuai dengan tarif Pasal 17 UU PPh. Namun dalam UU HPP pada Pasal 4 Ayat 3 terdapat beberapa poin yang berkaitan dengan pegawai yang dikecualikan dalam objek pajak penghasilan diantaranya:
Penggantian atau imbalan sehubungan dengan pekerjaan atau jasa yang diterima atau diperoleh dalam bentuk natura dan/atau kenikmatan, meliputi:
1. makanan, bahan makanan, bahan minuman, dan atau minuman bagi seluruh pegawai;
2. natura dan/atau kenikmatan yang disediakan di daerah tertentu;
3. natura dan/atau kenikmatan yang harus disediakan oleh pemberi kerja dalam pelaksanaan pekerjaan;
4. natura dan/atau kenikmatan yang bersumber atau dibiayai Anggaran Pendapatan dan Belanja Negara, Anggaran Pendapatan dan Belanja Daerah, dan/atau Anggaran Pendapatan dan Belanja Desa; atau
5. natura dan/atau kenikmatan dengan jenis dan/atau batasan tertentu;
Dari penjelasan diatas, maka dapat kita simpulkan bahwa sekarang natura tidak dapat dijadikan perencanaan pajak atau tax planning atau sudah tidak berlaku dan relevan lagi.
Pada tahun 2021, UU PPh yakni Undang-Undang No 36 Tahun 2008 terdapat beberapa poin di dalamnya terkait Pajak Penghasilan yang berubah. Perubahan ini diatur dalam peraturan baru yaitu Undang-Undang No 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan (UU HPP). Yang menjadi fokus dalam perubahan regulasi ini terutama terkait natura dan kenikmatan adalah pada UU HPP regulasi terkait natura dan kenikmatan mengalami perubahan, yang dimana sebelum adanya UU HPP Natura dan Kenikmatan tidak terkenakan pajak dan dapat dibiayakan. Hal ini menjadikan Perusahaan lebih memilih memberikan natura sehingga dapat di koreksi fiskal, ini dilakukan dengan tujuan agar tidak terkena pajak dan untuk mengurangi kewajiban perpajakan yang harus dibayarkan.
Setelah UU HPP di tetapkan, yang awalnya natura dan kenikmatan tidak terkena pajak (non taxable) kini natura tetap dikenakan pajak sesuai dengan tarif Pasal 17 UU PPh. Namun dalam UU HPP pada Pasal 4 Ayat 3 terdapat beberapa poin yang berkaitan dengan pegawai yang dikecualikan dalam objek pajak penghasilan diantaranya:
Penggantian atau imbalan sehubungan dengan pekerjaan atau jasa yang diterima atau diperoleh dalam bentuk natura dan/atau kenikmatan, meliputi:
1. makanan, bahan makanan, bahan minuman, dan atau minuman bagi seluruh pegawai;
2. natura dan/atau kenikmatan yang disediakan di daerah tertentu;
3. natura dan/atau kenikmatan yang harus disediakan oleh pemberi kerja dalam pelaksanaan pekerjaan;
4. natura dan/atau kenikmatan yang bersumber atau dibiayai Anggaran Pendapatan dan Belanja Negara, Anggaran Pendapatan dan Belanja Daerah, dan/atau Anggaran Pendapatan dan Belanja Desa; atau
5. natura dan/atau kenikmatan dengan jenis dan/atau batasan tertentu;
Dari penjelasan diatas, maka dapat kita simpulkan bahwa sekarang natura tidak dapat dijadikan perencanaan pajak atau tax planning atau sudah tidak berlaku dan relevan lagi.
Basically, a company is established with the objective of gaining as much profit as possible while keeping the taxes it must pay as efficient as possible. In an effort to make tax payments more efficient, there is a process known as tax planning. In order to minimize tax payments, companies usually carry out tax planning on Income Tax Article 21 (PPh Article 21) related to benefits in kind (natura), which are associated with employee income or salaries. Companies implement tax planning by applying various calculation methods for PPh Article 21. However, the question arises whether such tax planning is still applicable and relevant under current regulations.
In 2021, several provisions in the Income Tax Law, namely Law No. 36 of 2008 concerning Income Tax, were amended. These changes were regulated through a new regulation, Law No. 7 of 2021 concerning Harmonization of Tax Regulations. One of the main focuses of this regulatory change concerns benefits in kind and enjoyment (natura and kenikmatan). Prior to the enactment of the Harmonization of Tax Regulations Law, benefits in kind were not subject to income tax and could be treated as deductible expenses. As a result, companies tended to provide benefits in kind so that they could be fiscally corrected. This strategy was commonly used to avoid taxation and reduce the company’s overall tax liability.
After the Harmonization of Tax Regulations Law was enacted, benefits in kind that were previously considered non-taxable are now generally subject to income tax according to the rates stipulated in Article 17 of the Income Tax Law. However, Article 4 paragraph (3) of the Harmonization of Tax Regulations Law still provides several exceptions related to employees whose benefits in kind are excluded from taxable income.
Compensation or remuneration related to work or services received in the form of benefits in kind and/or enjoyment that are excluded from taxable income include:
1. food, food ingredients, beverages, and/or drink provided for all employees;
2. benefits in kind and/or enjoyment provided in certain designated areas;
3. benefits in kind and/or enjoyment that must be provided by the employer in the course of performing work;
4. benefits in kind and/or enjoyment sourced from or financed by the State Budget, Regional Budget, and/or Village Budget; or
5. benefits in kind and/or enjoyment with certain types and/or specific limitations.
Based on the explanation above, it can be concluded that benefits in kind can no longer be widely used as a tax planning strategy as they were in the past, because they are now generally subject to income tax under the current regulations.
In 2021, several provisions in the Income Tax Law, namely Law No. 36 of 2008 concerning Income Tax, were amended. These changes were regulated through a new regulation, Law No. 7 of 2021 concerning Harmonization of Tax Regulations. One of the main focuses of this regulatory change concerns benefits in kind and enjoyment (natura and kenikmatan). Prior to the enactment of the Harmonization of Tax Regulations Law, benefits in kind were not subject to income tax and could be treated as deductible expenses. As a result, companies tended to provide benefits in kind so that they could be fiscally corrected. This strategy was commonly used to avoid taxation and reduce the company’s overall tax liability.
After the Harmonization of Tax Regulations Law was enacted, benefits in kind that were previously considered non-taxable are now generally subject to income tax according to the rates stipulated in Article 17 of the Income Tax Law. However, Article 4 paragraph (3) of the Harmonization of Tax Regulations Law still provides several exceptions related to employees whose benefits in kind are excluded from taxable income.
Compensation or remuneration related to work or services received in the form of benefits in kind and/or enjoyment that are excluded from taxable income include:
1. food, food ingredients, beverages, and/or drink provided for all employees;
2. benefits in kind and/or enjoyment provided in certain designated areas;
3. benefits in kind and/or enjoyment that must be provided by the employer in the course of performing work;
4. benefits in kind and/or enjoyment sourced from or financed by the State Budget, Regional Budget, and/or Village Budget; or
5. benefits in kind and/or enjoyment with certain types and/or specific limitations.
Based on the explanation above, it can be concluded that benefits in kind can no longer be widely used as a tax planning strategy as they were in the past, because they are now generally subject to income tax under the current regulations.
