## Ke Helu ʻana i ka ʻAuhau Loaʻa Pilikino: He Alakaʻi Piha
He kuleana i kauoha ʻia e ke aupuni ka ʻauhau kālā pilikino no kēlā me kēia kanaka e loaʻa ana i kahi kālā. No nā mea he nui, hiki i ka helu ʻana i nā ʻauhau ke lilo i kaʻina hana paʻakikī a huikau hoʻi. ʻO ka pahuhopu o kēia ʻatikala e hāʻawi i kahi alakaʻi piha e pili ana i ka helu ʻana i ka ʻauhau kālā pilikino ma Indonesia.
### Ke Hoʻomaopopo ʻana i ka ʻAuhau Loaʻa Pilikino
ʻO ka ʻauhau kālā (PPh) he ʻauhau i kau ʻia ma luna o ka loaʻa kālā pilikino a ʻoihana paha i loaʻa i loko o kahi makahiki ʻauhau i hāʻawi ʻia. Ma Indonesia, ua hoʻoponopono ʻia nā lula ʻauhau kālā e ke Kānāwai ʻAuhau Loaʻa (Kānāwai Helu 36 o 2008). Hoʻokau ʻia kēia ʻauhau ma luna o nā kumu loaʻa kālā like ʻole, e like me nā uku, nā hanohano, nā loaʻa kālā ʻoihana, ka hoihoi, nā mahele, nā uku aliʻi, a me nā makana.
### Loaʻa kālā ʻauhau (PKP)
Ma mua o ka helu ʻana i ka nui o ka ʻauhau āu e ʻaiʻē ai, he mea nui e hoʻoholo i kāu loaʻa kālā ʻauhau (PKP). ʻO PKP ka loaʻa kālā i koe ma hope o ka unuhi ʻana i ka loaʻa kālā ʻauhau ʻole (PTKP) a me nā hōʻemi ʻauhau ʻē aʻe. Hoʻoponopono ʻia ʻo PTKP e ke aupuni a ʻokoʻa ma muli o ke kūlana male a me ka nui o nā mea hilinaʻi.
#### Laʻana o PTKP no 2023:
– Nā ʻAuhau Male ʻole (TK) – Rp. 54.000.000,- i kēlā me kēia makahiki
– Nā ʻAuhau Male (K/0) – Rp. 58.500.000,- i kēlā me kēia makahiki
– Keu no nā wāhine nona ka loaʻa kālā i hui pū ʻia me kā lākou mau kāne – Rp. 4.500.000,- i kēlā me kēia makahiki
– Nā mea hilinaʻi hou aʻe, ʻekolu mau kānaka (nā keiki/mākua): IDR 4.500.000 i kēlā me kēia makahiki no kēlā me kēia kanaka
### Nā ʻanuʻu no ka helu ʻana i ka ʻauhau kālā pilikino
#### 1. E hoʻoholo i ka huina kālā
ʻO ka hana mua, ʻo ia ka helu ʻana i kāu huina kālā holoʻokoʻa no ka makahiki. Hiki ke loaʻa kēia kālā mai nā kumu like ʻole, e like me ka uku, nā bonus, nā honorariums, a me nā kālā ʻē aʻe. Eia kekahi laʻana, penei ka loaʻa kālā o kahi limahana:
– Uku mahina: Rp. 10.000.000,-
– Pōna makahiki: Rp. 20.000.000,-
– Nā uku hoʻohanohano no ka poʻe kūʻokoʻa: IDR 30.000.000,-
Huina loaʻa kālā makahiki = (Uku mahina x 12) + Bonus makahiki + Hoʻohanohano limahana manawaleʻa
= (Rp 10.000.000 x 12) + Rp 20.000.000 + Rp 30.000.000
= Rp. 150.000.000,-
#### 2. E hōʻemi i ka loaʻa kālā ʻauhau ʻole (PTKP)
ʻO ka mea aʻe, e unuhi i ka huina kālā mai ka PTKP e like me ke kūlana o ka mea ʻauhau. Eia kekahi laʻana, inā ua mare ka mea ʻauhau a hoʻokahi keiki kāna:
PTKP = Rp. 58.500.000 + Rp. 4.500.000 (no 1 keiki) = Rp. 63.000.000,-
PKP = Huina Loaʻa Loaʻa - PTKP
= Rp. 150.000.000 – Rp. 63.000.000
= Rp. 87.000.000,-
#### 3. Ke helu ʻana i ka ʻauhau loaʻa kālā (PPh)
Ma hope o ka loaʻa ʻana o kahi VAT (PKP), hiki iā mākou ke helu i ka ʻauhau kālā ma muli o nā kumukūʻai i hoʻokumu ʻia. Eia nā kumukūʻai ʻauhau kālā ma muli o ka hoʻokaʻawale ʻana o ka VAT i kēlā me kēia makahiki:
– ʻAUHAU KŪʻAI A I 50.000.000: 5%
– ʻOi aku ka VAT ma luna o IDR 50.000.000 a hiki i IDR 250.000.000: 15%
– ʻOi aku ka VAT ma luna o IDR 250.000.000 a hiki i IDR 500.000.000: 25%
– ʻOi aku ka VAT ma mua o IDR 500.000.000: 30%
No ka PKP o IDR 87.000.000, penei ka helu ʻauhau :
a. No ka PKP a hiki i ka IDR 50.000.000:
= Rp. 50.000.000 x 5% = Rp. 2.500.000,-
b. No ka PKP ma luna o IDR 50.000.000 a hiki i IDR 87.000.000 (PKP i koe):
= (Rp. 87.000.000 – Rp. 50.000.000) x 15% = Rp. 37.000.000 x 15% = Rp. 5.550.000,-
Huina PPh = Rp. 2.500.000 + Rp. 5.550.000 = Rp. 8.050.000,-
### Nā ʻAno Uku ʻAuhau Loaʻa
Hiki i nā mea ʻauhau ma Indonesia ke uku i ka ʻauhau kālā ma nā ʻano like ʻole, me:
– Ma o ka ʻAuhau ʻAuhau: No nā limahana, ʻo ka ʻauhau kālā e ʻauʻau pinepine ʻia e ka mea hana a hoʻihoʻi ʻia i ke aupuni. Ua ʻike ʻia kēia ʻo ka ʻAuhau Loaʻa ʻAuhau ʻAuhau ʻAuhau 21.
– Uku Kūʻokoʻa: No nā kānaka i loaʻa ka loaʻa kālā mai nā kumu ʻē aʻe e like me ke kanaka hana manawaleʻa, hana kūʻokoʻa ʻia nā uku ʻauhau ma o nā waiho kālā i ka panakō a i ʻole ma ka pūnaewele me ka hoʻohana ʻana i ka ʻōnaehana bila uila i hāʻawi ʻia e ka Directorate General of Taxes (DGT).
– Hōʻike Hoʻihoʻi ʻAuhau Makahiki: Pono kēlā me kēia mea ʻauhau e waiho i kahi Hoʻihoʻi ʻAuhau Makahiki (SPT) me ka Luna Hoʻokele Nui o nā ʻAuhau (DGT) e hōʻike i kā lākou loaʻa kālā no ka makahiki ʻauhau. ʻO ka lā palena hōʻike no nā mea ʻauhau pākahi ʻo Malaki 31 o ka makahiki aʻe.
### Nā Manaʻo a me nā Hana Hoʻopunipuni i ka Hoʻokele ʻana i ka ʻAuhau Loaʻa
1. E mālama pono i nā palapala: E hōʻoia e mālama i nā palapala pili āpau, e like me ka hōʻike o ka hōʻemi ʻauhau kālā, ka hōʻike o ka hoʻoili kālā, a me ka hōʻike o nā lilo e pili ana i ka loaʻa kālā.
2. E hoʻohana i ka Polokalamu ʻAuhau: Hiki i kekahi mau polokalamu a me nā polokalamu ke maʻalahi i ka helu ʻana a me ka hōʻike ʻana i ka ʻauhau.
3. E hoʻohana i kahi Kākā'ōlelo ʻAuhau: Inā paʻakikī loa kāu loaʻa kālā a me nā hana e helu ai iā ʻoe iho, hiki i ka hoʻohana ʻana i nā lawelawe o kahi kākā'ōlelo ʻauhau ke lilo i koho naʻauao.
4. Hōʻike i ka Manawa: E hōʻoia e hōʻike mau i nā ʻauhau ma mua o ka lā palena e pale aku ai i nā uku a me nā hoʻopaʻi.
### Ka Hopena o ka Hōʻike ʻole ʻana a i ʻole ka Uku ʻole ʻana i nā ʻAuhau
ʻAʻole pono e hoʻohaʻahaʻa ʻia ka hoʻowahāwahā ʻana i nā kuleana ʻauhau. ʻO nā hopena o ka hōʻike ʻole ʻana a i ʻole ka uku ʻana i nā ʻauhau hiki ke komo pū me nā uku hoʻopaʻi, nā hoʻopaʻi hoʻomalu, a me nā hoʻopaʻi kalaima. ʻO ka uku hoʻihoʻi ʻauhau loaʻa lohi (SPT Tahunan) o Rp 100.000 no nā mea ʻauhau pākahi kekahi laʻana o ia mau hoʻopaʻi.
### Hopena
ʻO ka ʻauhau kālā pilikino kekahi ʻano o ka hāʻawi ʻana o ke kamaʻāina i ka hoʻomohala ʻāina. ʻOiai hiki ke paʻakikī ke helu ʻana i nā ʻauhau i kekahi manawa, me ka hoʻomaopopo pono ʻana a me nā ʻanuʻu ʻōnaehana, hiki ke maʻalahi ke kaʻina hana. Mai ka hoʻoholo ʻana i ka huina kālā, ka helu ʻana i ka VAT (ʻAuhau Loaʻa ʻauhau), a hiki i ka hoʻomaopopo ʻana i nā helu ʻauhau kūpono, e kōkua nā mea āpau iā ʻoe e hoʻokō pono i kāu mau kuleana ʻauhau. Eia kekahi, ʻo ka hoʻohana ʻana i nā lawelawe a i ʻole ka ʻenehana i loaʻa e hiki ke kōkua i ka hoʻokele ʻauhau ʻoi aku ka maikaʻi.
Me ka ʻike maikaʻi i ka ʻauhau kālā pilikino, ʻaʻole wale ʻoe e kūʻokoʻa mai nā kuleana kānāwai, akā e komo pū ʻoe i ke kūkulu ʻana i kahi ʻāina ʻoi aku ka maikaʻi.
