Haraji akan Raba-raba da Yadda ake Lissafi
Pengantar
Raba hannun jari wani nau'i ne da ake sa ran masu zuba jari za su samu riba mai yawa. Ba wai kawai yana samar da ƙarin kuɗi ba ne, har ma yana iya zama alamar lafiyar kuɗi ta kamfani. Duk da haka, kamar sauran nau'ikan kuɗin shiga, rabon hannun jari yana ƙarƙashin haraji daga gwamnati. Wannan labarin zai tattauna batun harajin rabon hannun jari da kuma yadda za a ƙididdige shi, musamman a cikin mahallin Indonesia.
Ma'anar da Nau'in Raba-raba
Raba hannun jari shine rarraba riba ko riba ga masu hannun jari bisa ga adadin hannun jarin da suke da shi. Ana iya biyan riba a tsabar kuɗi (raba hannun jari) ko kuma a cikin hannun jari (raba hannun jari).
1. Rabon Kuɗi: Rabon Kuɗi da aka biya da tsabar kuɗi. Masu karɓar rabon kuɗi za su karɓi kuɗin da aka ajiye a asusunsu.
2. Ribar Hannun Jari: Ribar da aka biya ta hanyar hannun jari. Saboda haka, masu hannun jari suna karɓar ƙarin hannun jari maimakon kuɗi.
Dokokin Haraji kan Rabon Kuɗi a Indonesia
A Indonesia, manufar da ta shafi harajin rabon riba tana ƙarƙashin Babban Daraktan Haraji (DGT). Ainihin, rabon riba da masu biyan haraji na cikin gida ke karɓa yana ƙarƙashin Harajin Samun Kuɗi (PPh) bisa ga Mataki na 4 sakin layi (1) na Dokar Harajin Samun Kuɗi.
Duk da haka, yana da mahimmanci a san canje-canje ga wasu ƙa'idodi na baya-bayan nan, kamar waɗanda aka tsara a cikin Dokar Haɗa Dokokin Haraji (UU HPP) wanda ke ba da tanadi game da harajin samun kuɗi akan rabon riba.
Farashin Haraji akan Raba-raba
Gabaɗaya, rabon riba yana ƙarƙashin harajin samun kuɗi na ƙarshe a ƙimar kashi 10% (kashi goma) na jimlar rabon riba da masu hannun jari suka karɓa. Duk da haka, akwai tanade-tanaden da ke ba da damar farashi daban-daban dangane da asalin rabon riba:
1. Rabon Kuɗi Daga Ƙasashen Waje: Rabon Kuɗin da suka samo asali daga ƙasashen waje kuma aka biya wa mazauna Indonesia yana da wata hanyar lissafi daban kuma yana iya fuskantar ƙarin haraji.
2. Rabon riba daga cikin ƙasar: Ga rabon riba da aka samu daga kamfanonin da aka kafa kuma suke aiki a Indonesia, za a iya amfani da ƙimar Harajin Shiga na ƙarshe na 10%.
Hanyar Lissafin Haraji akan Rabon Kuɗi
Domin fahimtar yadda ake lissafin harajin rabon riba, muna buƙatar tattauna wasu misalan yanayi da masu zuba jari za su iya fuskanta. Matakan sune kamar haka:
1. Rabon Kuɗi
Misali, mai zuba jari yana da hannun jari a Kamfanin ABC. A ƙarshen shekara, Kamfanin ABC ya yanke shawarar raba rabon hannun jari na Rp5.000 a kowace hannun jari. Idan mai zuba jari yana da hannun jari 1.000, rabon hannun jarin da aka samu shine:
““
Jimlar Rabon Kuɗi = Adadin Hannun Jari x Rabon Kuɗi a Kowanne Hannun Jari
= hannun jari 1.000 x Rp. 5.000
= Rp. 5.000.000
““
Na gaba, don ƙididdige harajin kuɗin shiga na ƙarshe da za a biya, muna amfani da ƙimar haraji na 10%:
““
Harajin Samun Kuɗi na Ƙarshe = Jimlar Raba Kuɗi x Matsakaicin Haraji
= Rp. 5.000.000 x 10%
= Rp. 500.000
““
Don haka, masu zuba jari dole ne su biya harajin IDR 500.000 akan rabon kuɗin da aka samu na IDR 5.000.000.
2. Ribar Hannun Jari
Idan PT ABC ta yanke shawarar biyan rabon riba a cikin nau'in hannun jari tare da rabon 5:1 (sabon hannun jari 1 ga kowane hannun jari 5 da aka mallaka), kuma farashin kasuwa lokacin da aka karɓi rabon riba shine IDR 6.000 ga kowane hannun jari, to:
““
Sabbin Hannun Jari = Adadin Hannun Jarin da Aka Mallaka / Rabon Hannun Jari
= hannun jari 1.000 / 5
= hannun jari 200
““
Darajar rabon hannun jarin hannun jari shine:
““
Darajar Ribar Hannun Jari = Sabbin Hannun Jari x Farashin Kasuwa a kowace Hannun Jari
= hannun jari 200 x Rp. 6.000
= Rp. 1.200.000
““
Lissafin haraji kan rabon hannun jari a cikin kashi 10%:
““
Harajin Samun Kuɗi na Ƙarshe = Darajar Raba Hannun Jari x Matsayin Haraji
= Rp. 1.200.000 x 10%
= Rp. 120.000
““
Don haka, masu zuba jari za su biya harajin IDR 120.000 akan rabon hannun jari da aka samu.
3. Ribar da ake samu daga ƙasashen waje
Idan mai zuba jari ya sami riba daga wani kamfani da ke ƙasar waje wanda darajarsa ta kai dala $1.000, kuma harajin da ƙasar asalinsa ta saka ya kai kashi 15%, to:
““
Ribar da aka samu daga ƙasashen waje = Jimlar Ribar da aka samu daga ƙasashen waje - Harajin ƙasashen waje
= USD 1.000 – (USD 1.000 x 15%)
= USD 1.000 – USD 150
= 850 USD
““
Misali, idan darajar musayar kuɗi a wancan lokacin ta kasance IDR 14.000 a kowace USD, to darajar rabon riba a cikin rupiah zai kasance:
““
Ribar da aka samu a Rupiah = Ribar da aka samu a Kasashen Waje x Darajar Musanya
= USD 850 x Rp. 14.000
= Rp. 11.900.000
““
Harajin da aka sanya a Indonesia (idan babu yarjejeniyar gujewa haraji sau biyu):
““
Harajin Samun Kuɗi na Ƙarshe na Cikin Gida = Raba-raba Mai Tsada a Rupiah x Darajar Haraji
= Rp. 11.900.000 x 10%
= Rp. 1.190.000
““
Ragewar da Za A Iya Samu a Tsarin Ta Amfani da Rage Harajin Raba-raba
A wasu lokuta, akwai kuma abubuwan ƙarfafa haraji da ke ba da damar samun riba ba tare da haraji ba ko kuma a rage haraji a ƙananan farashi idan aka sake saka hannun jari a wasu nau'ikan kuɗi bisa ga buƙatun gwamnati da ƙa'idodi. Waɗannan abubuwan ƙarfafawa suna da nufin ƙarfafa sake saka hannun jari a cikin tattalin arzikin cikin gida, wanda zai iya samar da fa'idodi masu faɗi.
Penutup
Sanin da fahimtar yadda ake lissafin harajin rabon riba muhimmin mataki ne ga kowane mai zuba jari. Da wannan ilimin, masu zuba jari za su iya tsara da kuma kula da harkokin kuɗinsu da kyau, sannan su tabbatar sun bi dukkan wajibai na haraji da suka dace. Ana ba da shawarar a ci gaba da sabunta sabbin ƙa'idojin haraji, sannan a tuntuɓi ƙwararren mai haraji don samun dabarun saka hannun jari mafi kyau.
Tare da bayanin da aka gabatar a sama, ana fatan masu karatu za su iya fahimtar manufar harajin rabon riba da kuma yadda za a ƙididdige shi daidai a cikin yanayi daban-daban na saka hannun jari da za a iya fuskanta.
