Isisekelo Sezomthetho Sentela Nemithethonqubo Ehlobene Nayo
I-Pengantar
Intela iwumthombo oyinhloko wemali engenayo kahulumeni, esetshenziselwa ukuxhasa intuthuko kanye nemisebenzi kahulumeni. E-Indonesia, isisekelo esisemthethweni sentela kanye nemithethonqubo ehlukahlukene ehlobene nayo ibalulekile ekuqinisekiseni uhlelo lwentela olufanele nolusebenzayo. Lesi sihloko sizobuyekeza isisekelo esisemthethweni sentela e-Indonesia, kusukela kumthethosisekelo kanye nemithetho kuya emithethweni yayo yokusebenza.
1. Isisekelo Somthethosisekelo Sentela
Isisekelo esiyisisekelo sezomthetho sokukhokhiswa intela e-Indonesia uMthethosisekelo ka-1945 (UUD 1945), ikakhulukazi i-Athikili 23A, ethi: “Intela nezinye izintela eziphoqelekile zezinhloso zikahulumeni zilawulwa ngumthetho.” Lesi sihloko sigcizelela ukuthi zonke izinhlobo zezintela eziqoqwa nguhulumeni kumele zibe nesisekelo esicacile sezomthetho ngesimo somthetho.
2. Umthetho Wentela
Eminye imithetho ebalulekile eyakha isisekelo somthetho wentela e-Indonesia yile:
a. Umthetho Nombolo 6 ka-1983 ophathelene Nezinhlinzeko Ezijwayelekile Nezinqubo Zentela (KUP): Lo mthetho ushintshiwe izikhathi eziningana, kanti isichibiyelo sokugcina singuMthetho Nombolo 16 ka-2009. Umthetho we-KUP ulawula izinqubo zokuphathwa kwentela, kusukela ekubhalisweni kwabakhokhi bentela, ekunqumeni, ekukhokheni, kanye nasekubikeni kwentela.
b. Umthetho Nombolo 7 ka-1983 ophathelene neNtela Yengeniso (PPh): Lo mthetho uphinde washintshashintsha kaningana, kanti ushintsho olukhulu lokugcina luwuMthetho Nombolo 36 ka-2008. Umthetho we-PPh ulawula izinhlobo ezahlukene zentela yengeniso kubantu ngabanye kanye nezinhlangano zebhizinisi.
c. Umthetho Nombolo 8 ka-1983 ophathelene neNtela Yentengo Eyengeziwe Ezimpahleni Nasezinsizeni kanye Nentela Yokuthengisa Ezimpahleni Zokunethezeka (i-VAT kanye ne-PPnBM): Lo mthetho wagcina ukuguqulwa nguMthetho Nombolo 42 ka-2009. Lo mthetho ulawula ukufakwa kwe-VAT kanye ne-PPnBM ezimpahleni ezithile nasemithwalweni yamasevisi.
d. Umthetho Nombolo 12 ka-1985 ophathelene neNtela Yomhlaba Nezakhiwo (PBB): Lo mthetho uchitshiyelwe nguMthetho Nombolo 12 ka-1994. I-PBB iyintela ekhokhiswa umhlaba nezakhiwo ngokusekelwe ku-Taxable Object Sales Value (NJOP).
e. Umthetho Nombolo 11 ka-1995 ophathelene nokuthengiswa kwempahla: Lo mthetho wagcina ukuguqulwa nguMthetho Nombolo 39 ka-2007. Lo mthetho ulawula ukufakwa kokuthengiswa kwempahla ethile njengeziphuzo ezidakayo kanye nogwayi.
3. Ukuqaliswa Kwemithethonqubo
Ngaphezu komthetho, imithethonqubo eyahlukene yokusebenzisa nayo yakha isisekelo somthetho wentela, iqinisekisa ukuqaliswa okuqhubekayo nokusemthethweni. Eminye yale mithetho ihlanganisa:
a. Umthetho Kahulumeni (PP): Umthetho Kahulumeni umthetho okhishwe nguMongameli ukuze kuqaliswe umthetho. Isibonelo se-PP esihlobene nentela yi-PP Inombolo 23 ka-2018 mayelana neNtela Yengeniso Engenayo Evela Emabhizinisini Atholwe Noma Atholwe Ngabakhokhi Bentela Ngenzuzo Ethile Ephelele.
b. Umthethonqubo KaNgqongqoshe Wezezimali (PMK): I-PMK umthethonqubo okhishwe nguNgqongqoshe Wezezimali njengokusetshenziswa okuningiliziwe kwemithetho kanye nemithethonqubo kahulumeni. Isibonelo se-PMK ehlobene nentela yi-PMK Number 112/PMK.03/2010 mayelana nokusetshenziswa kwe-E-Filing kanye ne-E-SPT.
c. Ukulawulwa koMqondisi Jikelele Wezintela: Lo mthetho ukhishwa yi-Directorate General of Taxes ukulawula izindaba zobuchwepheshe ezihlobene nokusetshenziswa kwawo. Isibonelo, Ukulawulwa koMqondisi Jikelele Wezintela Inombolo PER-01/PJ/2019 mayelana nezinqubo zokukhipha izinombolo zokuhlonza abakhokhi bentela kanye/noma ukuqinisekisa osomabhizinisi abakhokhiswa intela kanye nokubuyekeza idatha yabakhokhi bentela.
4. Imithetho Yesifunda
Ngaphezu kwemithethonqubo emiswe uhulumeni ophakathi, ohulumeni bezifunda nabo banegunya lokusungula intela yesifunda kanye nezintela ngokuhambisana noMthetho Nombolo 28 ka-2009 ophathelene nezintela zesifunda kanye nezintela. Izintela zesifunda zifaka phakathi iNtela Yamahhotela, iNtela Yezindawo Zokudlela, iNtela Yokuzijabulisa, kanye neNtela Yokukhangisa.
5. Ukuhambisana noMthetho Wamazwe Ngamazwe
I-Indonesia izibophezele futhi ekuvumelaniseni imithetho yayo yentela nezindinganiso zamazwe ngamazwe. Izivumelwano zamazwe ngamazwe nezivumelwano ezihlobene nentela, njengezivumelwano zokugwema intela kabili (ama-DTA) noma izivumelwano zentela, kumane kuyingxenye encane yomzamo wokudala uhlaka lwentela lomhlaba wonke olufanele.
6. Izinkinga kanye nezinselele emithethweni yentela
Nakuba imithetho nemithethonqubo yentela e-Indonesia ibanzi impela, kunezinkinga eziningana nezinselele okusadingeka zixazululwe, njenge:
a. Ukuthobela Imithetho Yabakhokhi Bentela: Izinga lokuthobela imithetho yabakhokhi bentela e-Indonesia liseyinselele, ikakhulukazi elihlobene nokubika kanye nokukhokha okulungile nokusesikhathini.
b. Ukugwema Intela: Indaba yokugwema intela, kokubili ngaphakathi nangaphandle, isalokhu iyinkinga enkulu. Ukusetshenziswa kwezindawo zokukhokha intela kanye nemikhuba yokudlulisela amanani kuyizibonelo zokugwema intela okudingeka kubhekwane nazo ngokungathi sína.
c. Ukuvuza Kwentela: Ukuvuza kwentela kubangelwa yimikhuba yenkohlakalo kanye nokungaqini komthetho. Lokhu kudinga ukucaca okukhulu kanye nokuphatha okuhle okuvela ezikhulwini zentela.
7. Imizamo Yokuvuselela Nokuguqula
Ukuze abhekane nalezi zinselele ezahlukahlukene, uhulumeni wase-Indonesia akathuli futhi uyaqhubeka nokuvuselela nokuguqula uhlelo lwentela, okuhlanganisa:
a. Inqubomgomo Yokuxolelwa Kwentela: Lolu hlelo lusetshenziswe ukunikeza abakhokhi bentela ithuba lokumemezela izimpahla ezingabikwanga ku-SPT yabo, ukuze bathole imibandela yentela elula.
b. Ukusetshenziswa kobuchwepheshe bolwazi: Ukusetshenziswa kobuchwepheshe bolwazi ngezinhlelo zokufaka i-e-filing kanye ne-e-billing kwenza kube lula ngabakhokhi bentela ukubika nokukhokha intela, kuyilapho kwandisa ukusebenza kahle kokuphathwa kwentela.
c. Ukubambisana Kwamazwe Ngamazwe: I-Indonesia ibambisana namazwe ahlukahlukene ohlakeni lokushintshana ngolwazi lwentela ngokuzenzakalelayo (i-AEOI) ukulwa nokugwema intela.
I-Penutup
Umthetho wentela wase-Indonesia kanye nemithethonqubo ehlobene nawo kuyisisekelo esibalulekile sohlelo lwezezimali lwezwe. Uhlaka lwezomthetho olucacile noluhlelekile kulindeleke ukuthi lukhulise ukuqwashisa kwabakhokhi bentela kanye nokuthobela imithetho, kanye nokusekela ukuqaliswa kwentela okufanelekile nokuphumelelayo. Imizamo kahulumeni yokuguqula nokuvuselela eqhubekayo kulindeleke ukuthi ibhekane nezinselele ezahlukahlukene, ngaleyo ndlela kufezwe umgomo wokwandisa imali engenayo yentela kanye nokusekela intuthuko kazwelonke.
