## Ukubala Intela Yengeniso Yomuntu Siqu: Umhlahlandlela Ophelele
Intela yengeniso yomuntu siqu iyisibopho esigunyazwe uhulumeni kuwo wonke umuntu othola inani elithile lengeniso. Kwabaningi, ukubala intela kungaba inqubo eyinkimbinkimbi nedidayo. Lesi sihloko sihlose ukunikeza umhlahlandlela ophelele wokuthi ungayibala kanjani intela yengeniso yomuntu siqu e-Indonesia.
### Ukuqonda Intela Yengeniso Yomuntu Siqu
Intela yengeniso (PPh) iyintela ebekwa emalini engenayo yomuntu ngamunye noma yenkampani etholwa ngonyaka wentela othile. E-Indonesia, imithethonqubo yentela yengeniso ilawulwa yi-Income Tax Law (uMthetho No. 36 ka-2008). Le ntela ikhokhiswa emithonjeni ehlukahlukene yemali engenayo, njengemiholo, i-honaria, inzuzo yebhizinisi, inzalo, izinzuzo, ama-royalties, ngisho nezipho.
### Imali Engenayo Ekhokhiswa Intela (PKP)
Ngaphambi kokubala ukuthi ukhokha intela engakanani, kubalulekile ukunquma iholo lakho elikhokhiswa intela (i-PKP). I-PKP yimali engenayo esele ngemuva kokukhipha imali engenayo engakhokhiswa intela (i-PTKP) kanye nezinye izinkokhelo zentela. I-PTKP ilawulwa uhulumeni futhi iyahlukahluka kuye ngesimo somshado kanye nenani labantu abathembele kuwe.
#### Isibonelo se-PTKP sika-2023:
– Abakhokhi Bentela Abangashadile (TK) – Rp. 54.000.000,- ngonyaka
– Abakhokhi Bentela Abashadile (K/0) – Rp. 58.500.000,- ngonyaka
– Okwengeziwe kwabafazi abanomholo ohlangene nabayeni babo – Rp. 4.500.000,- ngonyaka
– Abantu abengeziwe abaxhomeke kubo, abantu abathathu kuphela (izingane/abazali): IDR 4.500.000 ngonyaka ngomuntu ngamunye
### Izinyathelo Zokubala Intela Yengeniso Yomuntu Siqu
#### 1. Thola Imali Engenayo Yonke
Isinyathelo sokuqala ukubala imali engenayo yakho iyonke yonyaka. Le mali engenayo ingavela emithonjeni ehlukahlukene, njengomholo, amabhonasi, ama-honorarium, kanye neminye imali engenayo. Isibonelo, imali engenayo yesisebenzi imi kanje:
– Umholo wanyanga zonke: Rp. 10.000.000,-
– Ibhonasi yonyaka: Rp. 20.000.000,-
– I-honarium yokuzimela: IDR 30.000.000,-
Imali engenayo yonyaka iyonke = (Iholo lanyanga zonke x 12) + Ibhonasi yonyaka + I-Freelance Honorarium
= (Rp 10.000.000 x 12) + Rp 20.000.000 + Rp 30.000.000
= Rp. 150.000.000,-
#### 2. Nciphisa Imali Engenayo Engakhokhiswa Intela (PTKP)
Okulandelayo, susa yonke imali engenayo ku-PTKP ngokwezimo zomkhokhi wentela. Isibonelo, uma umkhokhi wentela eshadile futhi enengane eyodwa:
I-PTKP = Rp. 58.500.000 + Rp. 4.500.000 (yengane eyodwa) = Rp. 63.000.000,-
I-PKP = Isamba Semali Engenayo – PTKP
= Rp. 150.000.000 - Rp. 63.000.000
= Rp. 87.000.000,-
#### 3. Ukubala Intela Yengeniso (PPh)
Ngemva kokuthola i-VAT (PKP), singabala intela yengeniso ngokusekelwe emananini amisiwe. Lokhu okulandelayo amazinga entela yengeniso ngokusekelwe ekuhlukanisweni kwe-VAT ngonyaka:
– I-VAT kuze kufike ku-IDR 50.000.000: 5%
– I-VAT engaphezu kwe-IDR 50.000.000 kuze kufike ku-IDR 250.000.000: 15%
– I-VAT engaphezu kwe-IDR 250.000.000 kuze kufike ku-IDR 500.000.000: 25%
– I-VAT engaphezu kwe-IDR 500.000.000: 30%
Ku-PKP ye-IDR 87.000.000, ukubalwa kwentela kungokulandelayo:
a. Nge-PKP efinyelela ku-IDR 50.000.000:
= Rp. 50.000.000 x 5% = Rp. 2.500.000,-
b. Nge-PKP engaphezu kwe-IDR 50.000.000 kuze kufike ku-IDR 87.000.000 (i-PKP esele):
= (Rp. 87.000.000 – Rp. 50.000.000) x 15% = Rp. 37.000.000 x 15% = Rp. 5.550.000,-
Isamba se-PPh = Rp. 2.500.000 + Rp. 5.550.000 = Rp. 8.050.000,-
### Izindlela Zokukhokha Intela Yengeniso
Abakhokhi bentela e-Indonesia bangakhokha intela yengeniso ngezindlela ezahlukene, okuhlanganisa:
– Ngokubanjwa Kwentela: Kubasebenzi, intela yengeniso ivame ukubanjwa ngumqashi bese ithunyelwa kuhulumeni. Lokhu kwaziwa ngokuthi i-Article 21 Income Tax.
– Inkokhelo Ezimele: Kubantu abanemali engenayo evela kweminye imithombo efana neyokuzimela, izinkokhelo zentela zenziwa ngokuzimela ngokufaka imali ebhange noma ku-inthanethi kusetshenziswa uhlelo lokukhokhisa nge-e-billing olunikezwa yi-Directorate General of Taxes (DGT).
– Umbiko Wokubuyiselwa Kwentela Wonyaka: Wonke umuntu okhokha intela kumele afake i-Annual Tax Return (SPT) ku-Directorate General of Taxes (DGT) ukuze abike imali engenayo yonyaka wentela. Isikhathi sokugcina sokubika sabakhokhi bentela ngabanye singuMashi 31 wonyaka olandelayo.
### Amathiphu Namaqhinga Okuphatha Intela Yengeniso
1. Gcina Amadokhumenti Kahle: Qiniseka ukuthi ugcina wonke amadokhumenti afanele, njengobufakazi bokuncishiswa kwentela yengeniso, ubufakazi bokudluliselwa kwemali engenayo, kanye nobufakazi bezindleko ezihlobene nemali engenayo.
2. Sebenzisa iSoftware Yentela: Izinhlelo zokusebenza eziningana kanye nesofthiwe kungenza ukubalwa kwentela kanye nokubika kube lula.
3. Sebenzisa Umeluleki Wezentela: Uma imali engenayo kanye nokuthengiselana kwakho kuyinkimbinkimbi kakhulu ukuba uzibale, ukusebenzisa izinsizakalo zomeluleki wezentela kungaba ukukhetha okuhlakaniphile.
4. Bika Ngesikhathi: Qiniseka ukuthi ubika njalo intela ngaphambi kosuku lokugcina ukuze ugweme izinhlawulo nezijeziso.
### Umphumela Wokungabibiki Noma Ukungakhokhi Intela
Ukunganaki izibopho zentela akunakuthathwa kalula. Imiphumela yokungabibiki noma ukukhokha intela ingafaka izinhlawulo, izinhlawulo zokuphatha, ngisho nezijeziso zobugebengu. Inhlawulo yokubuyiselwa kwentela yengeniso sekwephuzile (i-SPT Tahunan) engu-Rp 100.000 kwabakhokhi bentela ngabanye iyisibonelo salezo zinhlawulo.
### Isiphetho
Intela yengeniso yomuntu siqu iyindlela eyodwa yokufaka isandla kwezakhamuzi entuthukweni kazwelonke. Nakuba ukubala intela ngezinye izikhathi kungabonakala kuyinkimbinkimbi, ngokuqonda okufanele kanye nezinyathelo ezihlelekile, inqubo ingenziwa lula. Kusukela ekunqumeni imali engenayo iyonke, ukubala i-VAT (Intela Yengeniso Engatheliswa Intela), kuya ekuqondeni amazinga entela afanele, konke kuzokusiza ukufeza izibopho zakho zentela ngempumelelo. Ngaphezu kwalokho, ukusebenzisa izinsizakalo noma ubuchwepheshe obutholakalayo kungasiza ekuphathweni kwentela okuphumelelayo.
Ngolwazi oluhle lwentela yengeniso yomuntu siqu, ngeke nje ukhululeke ezibophweni zomthetho, kodwa futhi uzohlanganyela ekwakheni izwe elingcono.
