Misonkho pa Zogawana ndi Momwe Mungawerengere
Pegantar
Ma dividend ndi njira yoyembekezeredwa kwambiri yopezera phindu la ndalama kwa osunga ndalama. Sikuti amangopereka ndalama zowonjezera, komanso amathanso kukhala chizindikiro cha thanzi la zachuma la kampani. Komabe, monga mitundu ina ya ndalama, ma dividend amakhomeredwa msonkho ndi boma. Nkhaniyi ifotokoza mwatsatanetsatane za msonkho wa ma dividend ndi momwe mungawerengere, makamaka m'dziko la Indonesia.
Tanthauzo ndi Mitundu ya Zogawa
Magawo a magawo ndi kugawa phindu kapena phindu kwa eni masheya kutengera kuchuluka kwa magawo omwe ali nawo. Magawo a magawo amatha kulipidwa ndi ndalama (ndalama zogawana) kapena mu masheya (gawo la magawo).
1. Ndalama Zogawana: Ndalama zogawana zomwe zaperekedwa ndi ndalama. Olandira ndalama zogawana adzalandira ndalama zomwe zaikidwa m'maakaunti awo.
2. Magawo a Masheya: Magawo omwe amalipidwa ngati magawo. Chifukwa chake, eni masheya amalandira magawo ena m'malo mwa ndalama.
Malamulo a Misonkho pa Zogawana ku Indonesia
Ku Indonesia, mfundo zokhudzana ndi msonkho wa magawo zimayendetsedwa ndi Directorate General of Taxes (DGT). Mwachidule, magawo omwe amalandiridwa ndi okhometsa msonkho a m'dziko muno amalipidwa ndi Misonkho ya Ndalama (PPh) motsatira Article 4 ndime (1) ya Income Tax Law.
Komabe, ndikofunikiranso kudziwa za kusintha kwa malamulo angapo aposachedwa, monga omwe afotokozedwa mu Law on Harmonization of Tax Regulations (UU HPP) omwe amapereka malamulo okhudzana ndi msonkho wa ndalama zomwe zimaperekedwa pa magawo.
Misonkho pa Zogawana
Kawirikawiri, magawo a magawo amalipidwa msonkho womaliza wa ndalama zomwe amapeza pamlingo wa 10% (khumi peresenti) ya ndalama zonse zomwe eni ake amalandira. Komabe, pali malamulo omwe amalola mitengo yosiyanasiyana kutengera komwe magawo amachokera:
1. Magawo ochokera kumayiko ena: Magawo ochokera kumayiko ena omwe amaperekedwa kwa anthu okhala ku Indonesia ali ndi njira yosiyana yowerengera ndipo amatha kulipidwa misonkho yowonjezera.
2. Magawo ochokera mkati mwa dzikolo: Pa magawo omwe amalandira kuchokera kumakampani omwe akhazikitsidwa ndikugwira ntchito ku Indonesia, chiwongola dzanja chomaliza cha Misonkho ya 10% chingagwiritsidwe ntchito.
Njira Yowerengera Misonkho pa Zogawana
Kuti timvetse momwe tingawerengere misonkho ya magawo, tifunika kukambirana zitsanzo zina za zochitika zomwe amalonda angakumane nazo. Masitepe ake ndi awa:
1. Ndalama Zogawana
Mwachitsanzo, woyika ndalama amakhala ndi magawo mu Kampani ya ABC. Kumapeto kwa chaka, Kampani ya ABC imaganiza zogawa gawo la ndalama la Rp5.000 pa gawo lililonse. Ngati woyika ndalama ali ndi magawo 1.000, gawo la ndalama lomwe walandira ndi:
``
Gawo Lonse la Ndalama = Chiwerengero cha Magawo x Gawo pa Gawo lililonse
= magawo 1.000 x Rp. 5.000
= Rp. 5.000.000
``
Kenako, kuti tiwerengere msonkho womaliza woti tipereke, timagwiritsa ntchito mlingo wa msonkho wa 10%:
``
Misonkho Yomaliza ya Ndalama = Ndalama Zonse Zogawana x Mtengo wa Misonkho
= Rp. 5.000.000 x 10%
= Rp. 500.000
``
Chifukwa chake, osunga ndalama ayenera kulipira msonkho wa IDR 500.000 pa gawo la ndalama lomwe alandila la IDR 5.000.000.
2. Magawo a Masheya
Ngati PT ABC yasankha kulipira magawo mu mawonekedwe a magawo okhala ndi chiŵerengero cha 5:1 (gawo latsopano limodzi pa magawo asanu aliwonse omwe ali nawo), ndipo mtengo wamsika pamene gawolo lalandiridwa ndi IDR 6.000 pa gawo lililonse, ndiye kuti:
``
Masheya Atsopano = Chiwerengero cha Masheya Omwe Ali ndi Masheya / Chiŵerengero cha Mgawano wa Masheya
= magawo 1.000 / 5
= magawo 200
``
Kuwerengera mtengo wa magawo a magawo a magawo ndi:
``
Mtengo wa Gawo la Masheya = Masheya Atsopano x Mtengo wa Msika pa Gawo Lililonse
= magawo 200 x Rp. 6.000
= Rp. 1.200.000
``
Kuwerengera msonkho pa magawo a masheya pamlingo wa 10%:
``
Misonkho Yomaliza ya Ndalama = Mtengo wa Gawo la Masheya x Mtengo wa Misonkho
= Rp. 1.200.000 x 10%
= Rp. 120.000
``
Chifukwa chake, osunga ndalama adzalipira msonkho wa IDR 120.000 pa magawo amasheya omwe alandiridwa.
3. Magawidwe ochokera kumayiko ena
Ngati woyika ndalama alandira magawo kuchokera ku kampani yomwe ili kunja kwa dzikolo ofunika USD 1.000, ndipo msonkho womwe dzikolo linapereka ndi 15%, ndiye kuti:
``
Ndalama Zonse Zakunja = Ndalama Zonse Zakunja - Misonkho Yakunja
= USD 1.000 – (USD 1.000 x 15%)
= USD 1.000 – USD 150
= 850 USD
``
Mwachitsanzo, ngati mtengo wosinthira ndalama panthawiyo unali IDR 14.000 pa USD, ndiye kuti mtengo wa magawo mu rupiah ukanakhala:
``
Gawo Lonse mu Rupiah = Gawo Lonse Lakunja x Mtengo Wosinthira
= USD 850 x Rp. 14.000
= Rp. 11.900.000
``
Misonkho yokhazikitsidwa ku Indonesia (poganiza kuti palibe Pangano Lopewera Misonkho Iwiri):
``
Misonkho Yomaliza ya Ndalama Zamkati = Magawo Onse mu Rupiah x Mtengo wa Misonkho
= Rp. 11.900.000 x 10%
= Rp. 1.190.000
``
Kuchotsera Komwe Kungatheke Pogwiritsa Ntchito Zolimbikitsa Misonkho ya Dividend
Nthawi zina, palinso zolimbikitsira msonkho zomwe zimalola kuti magawo azilipira msonkho kapena azilipira msonkho pamtengo wotsika ngati abwezeretsedwanso m'njira zina motsatira malamulo ndi zofunikira za boma. Zolimbikitsirazi cholinga chake ndi kulimbikitsa kubwezeretsanso ndalama mu chuma cha dziko, zomwe zingapereke phindu lalikulu.
Kutseka
Kudziwa ndi kumvetsetsa momwe mungawerengere misonkho ya magawo ndi gawo lofunika kwambiri kwa aliyense amene amaika ndalama. Ndi chidziwitso ichi, oika ndalama amatha kukonzekera bwino ndikusamalira ndalama zawo ndikuonetsetsa kuti akutsatira malamulo onse oyenera a misonkho. Ndikofunikira kuti mukhale ndi chidziwitso chaposachedwa cha malamulo amisonkho ndikufunsa katswiri wamisonkho kuti mudziwe njira zabwino zoyikira ndalama.
Ndi chidziwitso chomwe chaperekedwa pamwambapa, tikuyembekeza kuti owerenga athe kumvetsetsa bwino lingaliro la msonkho wa magawo ndi momwe angawerengere molondola pazochitika zosiyanasiyana zomwe zingachitike pa ndalama.
