Intela Yezabelo Nendlela Yokuzibala
I-Pengantar
Izabelo ziyindlela elindelwe kakhulu yokubuyiselwa kwemali kubatshalizimali. Azigcini nje ngokuhlinzeka ngemali engenayo eyengeziwe, kodwa futhi zingaba yinkomba yempilo yezezimali yenkampani. Kodwa-ke, njengezinye izinhlobo zemali engenayo, izinzuzo zikhokhiswa intela nguhulumeni. Lesi sihloko sizoxoxa ngokujulile ngentela yezabelo nokuthi ungayibala kanjani, ikakhulukazi kumongo wase-Indonesia.
Incazelo kanye nezinhlobo zezabelo
Izabelo ziwukuhlukaniswa kwenzuzo noma imali engenayo kubanikazi bamasheya ngokusekelwe enanini lamasheya abanawo. Izabelo zingakhokhwa ngemali (isabelo semali) noma zikhokhwe esitokweni (isabelo semali).
1. Izabelo Zemali: Izabelo ezikhokhwa ngokheshi. Abamukeli bezabelo zemali bazothola izimali ezifakwe kuma-akhawunti abo.
2. Izabelo Zesitoko: Izabelo ezikhokhwa ngendlela yamasheya. Ngakho-ke, abanikazi bamasheya bathola amasheya engeziwe esikhundleni semali.
Imithetho Yentela Yezabelo e-Indonesia
E-Indonesia, inqubomgomo ephathelene nentela yesabelo ilawulwa yi-Directorate General of Taxes (DGT). Ngokuyisisekelo, izinzuzo ezitholwa ngabakhokhi bentela basekhaya ngabanye zingaphansi kweNtela Yengeniso (PPh) ngokuhambisana nesigaba sesi-4 isigaba (1) soMthetho Wentela Yengeniso.
Kodwa-ke, kubalulekile futhi ukuqaphela izinguquko emithethweni eminingana yakamuva, njengaleyo echazwe kuMthetho Wokuvumelanisa Imithetho Yentela (UU HPP) ohlinzeka ngemibandela mayelana nentela yengeniso kwizabelo.
Amanani Entela Ezabelo
Ngokuvamile, izinzuzo zikhokhiswa intela yokugcina yengeniso ngesilinganiso esingu-10% (amaphesenti ayishumi) senani eliphelele lenzuzo etholwe ngabanikazi bamasheya. Kodwa-ke, kunezinhlinzeko ezivumela amazinga ahlukene kuye ngokuthi imvelaphi yenzuzo ikuphi:
1. Izabelo ezivela kwamanye amazwe: Izabelo ezivela kwamanye amazwe futhi ezikhokhelwa izakhamuzi zase-Indonesia zinendlela yokubala ehlukile futhi zingase zikhokhiswe intela eyengeziwe.
2. Izabelo ezivela ngaphakathi kwezwe: Ngezabelo ezitholwe ezinkampanini ezisungulwe futhi ezisebenza e-Indonesia, izinga lokugcina lentela yengeniso elingu-10% lingasetshenziswa.
Indlela Yokubala Intela Kuma-dividend
Ukuze siqonde ukuthi singabala kanjani intela yenzuzo, sidinga ukuxoxa ngezinye zezibonelo zezimo abatshalizimali abangahlangabezana nazo. Izinyathelo yilezi ezilandelayo:
1. Izabelo Zemali
Isibonelo, umtshali-zimali unamasheya eNkampanini ye-ABC. Ekupheleni konyaka, iNkampani ye-ABC inquma ukusabalalisa isabelo semali esingu-Rp5.000 ngesabelo ngasinye. Uma umtshali-zimali enamasheya ayi-1.000, isabelo semali esitholiwe yilesi:
``
Isamba Semali Ephelele = Inani Lamasheya x Isabelo Ngesabelo
= Amasheya ayi-1.000 x Rp. 5.000
= Rp. 5.000.000
``
Okulandelayo, ukuze sibale intela yokugcina yengeniso okufanele ikhokhwe, sisebenzisa izinga lentela elingu-10%:
``
Intela Yokugcina Yengeniso = Inzuzo Ephelele Yemali x Izinga Lentela
= I-Rp. 5.000.000 x 10%
= Rp. 500.000
``
Ngakho-ke, abatshalizimali kumele bakhokhe intela ye-IDR 500.000 kwisabelo semali esitholwe esingu-IDR 5.000.000.
2. Izabelo Zesitoko
Uma i-PT ABC inquma ukukhokha izinzuzo ngendlela yamasheya anesilinganiso esingu-5:1 (isabelo esisha esingu-1 kuwo wonke amasheya angu-5 anawo), futhi intengo yemakethe lapho inzuzo itholwa ingu-IDR 6.000 ngesabelo ngasinye, khona-ke:
``
Amasheya Amasha = Inani Lamasheya Aphethwe Ngabanikazi/Isilinganiso Sesabelo Sesitoko
= Amasheya ayi-1.000 / 5
= amasheya angu-200
``
Ukuhlolwa kwenzuzo yesitoko yilokhu:
``
Inani Lesabelo Sesitoko = Amasheya Amasha x Intengo Yemakethe Ngesabelo Ngasinye
= Amasheya ayi-200 x Rp. 6.000
= Rp. 1.200.000
``
Ukubala intela kwizabelo zesitoko ngesilinganiso esingu-10%:
``
Intela Yokugcina Yengeniso = Inani Lenzuzo Yesitoko x Izinga Lentela
= I-Rp. 1.200.000 x 10%
= Rp. 120.000
``
Ngakho-ke, abatshalizimali bazokhokha intela engu-IDR 120.000 kwizabelo zesitoko ezitholiwe.
3. Inzuzo evela kwamanye amazwe
Uma umtshali-zimali ethola izinzuzo ezivela enkampanini engaphandle kwezwe ezibiza ama-USD ayi-1.000, futhi intela ebekwa yizwe asuka kulo ingu-15%, khona-ke:
``
Inzuzo Ephelele Yakwamanye Amazwe = Inzuzo Ephelele Yakwamanye Amazwe – Intela Yakwamanye Amazwe
= USD 1.000 – (USD 1.000 x 15%)
= USD 1.000 – USD 150
= 850 USD
``
Isibonelo, uma izinga lokushintshanisa ngaleso sikhathi lalingu-IDR 14.000 nge-USD ngayinye, khona-ke inani lesabelo-mali ku-rupiah lizoba:
``
Inzuzo Ephelele ku-Rupiah = Inzuzo Ephelele Yakwamanye Amazwe x Izinga Lokushintshana
= USD 850 x Rp. 14.000
= Rp. 11.900.000
``
Intela ekhokhiswa e-Indonesia (uma sicabanga ukuthi asikho iSivumelwano Sokugwema Intela Ephindwe Kabili):
``
Intela Yemali Engenayo Yasekhaya = Inzuzo Ephelele ku-Rupiah x Izinga Lentela
= I-Rp. 11.900.000 x 10%
= Rp. 1.190.000
``
Ukunciphisa Okungenzeka Enqubweni Ngokusebenzisa Izikhuthazo Zentela Yenzuzo
Kwezinye izimo, kukhona nezikhuthazo zentela ezivumela ukuthi izinzuzo zingakhokhiswa intela noma zikhokhiswe intela ngesilinganiso esiphansi uma ziphinde zitshalwa ngezindlela ezithile ngokuhambisana nezidingo nemithetho kahulumeni. Lezi zikhuthazo zihlose ukukhuthaza ukutshalwa kabusha kwezimali emnothweni wasekhaya, okunganikeza izinzuzo ezibanzi.
I-Penutup
Ukwazi nokuqonda ukuthi ungabala kanjani intela yenzuzo kuyisinyathelo esibalulekile kubo bonke abatshalizimali. Ngalolu lwazi, abatshalizimali bangahlela futhi baphathe izimali zabo kangcono futhi baqinisekise ukuthi balandela zonke izibopho zentela ezifanele. Kunconywa ukuthi uhlale usesikhathini ngemithetho yentela yakamuva futhi uthintane nochwepheshe wentela ukuze uthole amasu okuhlela okuhle.
Ngolwazi olunikezwe ngenhla, kunethemba lokuthi abafundi bangawuqonda kangcono umqondo wentela yenzuzo kanye nendlela yokuyibala ngokunembile ezimweni ezahlukene zokutshalwa kwezimali ezingase zihlangane nazo.
