Hwaro hweMutemo hweMitero neMitemo Yakabatana
Pengantar
Mitero ndiyo nzira huru yekuwana mari yehurumende, inoshandiswa kubhadhara budiriro nemabasa ehurumende. MuIndonesia, hwaro hwepamutemo hwemitero nemitemo yakasiyana-siyana inoenderana nazvo zvakakosha pakuona kuti mitero inobhadharwa zvakanaka uye inoshanda. Chinyorwa chino chichaongorora hwaro hwepamutemo hwemitero muIndonesia, kubva mubumbiro remitemo nemitemo kusvika kumitemo yayo yekushandisa.
1. Hwaro hweMutero hweBumbiro reMitemo
Hwaro hwepamutemo hwakakosha kwazvo hwemitero muIndonesia iBumbiro reMitemo ra1945 (UUD 1945), kunyanya Chinyorwa 23A, chinoti: "Mitero nemimwe mitero inosungirwa kubhadharwa yezvinangwa zvehurumende inodzorwa nemutemo." Chinyorwa ichi chinosimbisa kuti marudzi ese emitero inounganidzwa nehurumende anofanira kunge aine hwaro hwakajeka hwemutemo muchimiro chemutemo.
2. Mutemo weMutero
Mimwe mitemo inokosha inoumba hwaro hwemutemo wemitero muIndonesia ndeiyi:
a. Mutemo Nhamba 6 wegore ra1983 une chekuita neMitemo Yese uye Maitiro Emitero (KUP): Mutemo uyu wakagadziriswa kakawanda, uye kugadziriswa kwekupedzisira kuri Mutemo Nhamba 16 wegore ra2009. Mutemo weKUP unotonga maitiro ekutonga mitero, kutanga kubva pakunyoresa kwemutero, kusarudza, kubhadhara, uye kushuma kwemitero.
b. Mutemo Nhamba 7 wegore ra1983 une chekuita neMutero weMari (PPh): Mutemo uyu wakachinjawo kakawanda, uye shanduko huru yekupedzisira iri Mutemo Nhamba 36 wegore ra2008. Mutemo wePPh unotonga mhando dzakasiyana dzemitero yemari yevanhu nemasangano ebhizinesi.
c. Mutemo Nhamba 8 wegore ra1983 une chekuita neMutero weKukosha paZvinhu neMabasa uye Mutero weKutengesa paZvinhu zveUmbozha (VAT nePPnBM): Mutemo uyu wakagadziriswa kekupedzisira neMutemo Nhamba 42 wegore ra2009. Mutemo uyu unotonga kuiswa kweVAT nePPnBM pane zvimwe zvinhu nemabasa.
d. Mutemo Nhamba 12 wegore ra1985 une chekuita neMutero weNyika neZvekuvaka (PBB): Mutemo uyu wakagadziriswa neMutemo Nhamba 12 wegore ra1994. PBB mutero unoiswa panyika nezvivakwa zvichibva paMutero weKutengesa Zvinhu (NJOP).
e. Mutemo Nhamba 11 wegore ra1995 une chekuita neExcise: Mutemo uyu wakagadziriswa kekupedzisira neMutemo Nhamba 39 wegore ra2007. Mutemo uyu unotarisa kuiswa kweexcise pazvinhu zvakaita sezvinwiwa zvinodhaka nefodya.
3. Kuisa Mitemo muKushandisa
Pamusoro pemutemo, mitemo yakasiyana-siyana yekushandisa inoumbawo hwaro hwemutemo wemitero, ichivimbisa kuti mitemo yese inotevedzwa nguva dzose. Mimwe yacho inosanganisira:
a. Mutemo weHurumende (PP): Mutemo weHurumende mutemo unoburitswa neMutungamiriri weNyika kuti aise mutemo. Muenzaniso wePP une chekuita nemitero iPP Nhamba 23 ya2018 ine chekuita neMutero weMari Inobva kuMabhizinesi Anogamuchirwa kana Kuwanikwa neVanobhadhara Mutero vane Mari Yakasiyana.
b. Mutemo weGurukota reZvemari (PMK): PMK mutemo wakapihwa neGurukota reZvemari semutemo wakadzama wekushandisa mitemo nemitemo yehurumende. Muenzaniso wePMK une chekuita nemitero iPMK Nhamba 112/PMK.03/2010 ine chekuita neKushandiswa kweE-Filing neE-SPT.
c. Mutemo weMutungamiriri Mukuru weMitero: Mutemo uyu unoburitswa neDirectorate General of Taxes kuti utonge nyaya dzehunyanzvi dzine chekuita nekuitwa kwawo. Semuenzaniso, Mutemo weDirector General of Taxes Number PER-01/PJ/2019 une chekuita neMaitiro Ekuburitsa Nhamba dzeKuzivikanwa kweMuteresi uye/kana Kusimbisa Mabhizinesi Anobhadhariswa Mutero uye Kugadzirisa Data reMuteresi.
4. Mitemo yeDunhu
Pamusoro pemitemo yakagadzwa nehurumende huru, hurumende dzematunhu dzine simba rekuisa mitero yematunhu zvichienderana neMutemo Nhamba 28 wegore ra2009 une chekuita nemitero yematunhu. Mitero yematunhu inosanganisira Mutero weHotera, Mutero weRestaurant, Mutero weVaraidzo, uye Mutero weKushambadzira.
5. Kutevedzera Mutemo Wenyika Dzepasi Pose
Indonesia yakazvipirawo kugadzirisa mitemo yayo yemitero kuti ienderane nezvinodiwa nenyika dzese. Zvibvumirano zvepasi rose nezvibvumirano zvine chekuita nemitero, zvakaita sezvibvumirano zvekudzivirira mitero kaviri (DTAs) kana zvibvumirano zvemitero, chikamu chidiki chekuedza kugadzira hurongwa hwemitero hwepasi rose hwakarurama.
6. Nyaya Nematambudziko Mumitemo Yemitero
Kunyangwe mitemo yemitero muIndonesia yakazara, kune nyaya nematambudziko akati wandei achiri kuda kugadziriswa, akadai se:
a. Kutevedzera mitemo yemutero: Kutevedzera mitemo yemutero muIndonesia kuchiri dambudziko, kunyanya rine chekuita nekuzivisa nekubhadhara nemazvo uye nenguva.
b. Kudzivirira Mitero: Nyaya yekudzivirira mitero, yemuno neyekunze kwenyika, ichiri nyaya huru. Kushandiswa kwenzvimbo dzemitero uye tsika dzekutengesa mitengo ndeimwe yemienzaniso yekudzivirira mitero inofanira kugadziriswa zvakanyanya.
c. Kubuda Kwemitero: Kubuda kwemitero kunokonzerwa netsika dzehuori uye kusashanda zvakanaka kwemutemo. Izvi zvinoda kuti pave nekujeka uye hutongi hwakanaka kubva kuvakuru vemitero.
7. Kuedza Kuvandudza Nekugadzirisa Zvinhu
Kuti igadzirise matambudziko aya akasiyana-siyana, hurumende yeIndonesia haisi kuramba yakanyarara uye iri kuramba ichivandudza nekugadzirisa hurongwa hwemitero, kusanganisira:
a. Mutemo weKuregererwa Kwemitero: Chirongwa ichi chakaitwa kuti chipe vateresi mukana wekuzivisa midziyo isina kutaurwa muSPT yavo, vachichinjana nemitero yakareruka.
b. Kushandiswa kweTekinoroji yeRuzivo: Kushandiswa kwetekinoroji yeruzivo kuburikidza ne-e-filing uye e-billing systems kunoita kuti zvive nyore kune vanobhadhara mitero kunyora nekubhadhara mitero, ukuwo zvichiwedzera kushanda zvakanaka kwekutonga mitero.
c. Kushandira Pamwe Chete Pasi Rose: Indonesia inoshandawo pamwe nenyika dzakasiyana-siyana muchirongwa chekuchinjana ruzivo rwemitero otomatiki (AEOI) kurwisa kudzivirira uye kunzvenga mitero.
Penutup
Mutemo wemitero wekuIndonesia nemitemo inoenderana nawo ihwaro hwakakosha hwehurongwa hwemari hwenyika. Hurongwa hwemutemo hwakajeka uye hwakarongeka hunotarisirwa kuwedzera ruzivo rwevateresi nekutevedzera mitemo, pamwe nekutsigira kuitwa kwemitero kwakarurama uye kunobudirira. Kuedza kuri kuitwa nehurumende kugadzirisa nekugadzirisa mitero kunotarisirwa kugadzirisa matambudziko akasiyana-siyana, nokudaro kuzadzisa chinangwa chekuwedzera mari yemitero nekutsigira budiriro yenyika.
