Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
How to Prepare 1721-I Tax Declaration Data Manually? As per PER-14/PJ/2013 PPh2126
Delivered by SAP GS HCM Team
Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
Contents Contents ________________________________________________________________ 2 1. Introduction ___________________________________________________________ 3 2. Prerequisite ___________________________________________________________ 3 3. Step 1 – Extract Source Tax Data from SAP System __________________________ 4 4. Step 2 – Prepare the 1721-I Tax Data _______________________________________ 5 5. Step 3 – Import the CSV data file into e-SPT application_______________________ 7
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Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
1. Introduction As per the legal document ‘PER-14/PJ/2013 PPh2126’, published by Indonesia DGT with effective date 1st Jan 2014, the tax declaration form must be reported with a new layout and integrated with an updated e-SPT application. As a result, SAP released a new solution via SAP note 1964245 to be compliant with this legal change. In order to use this new tax declaration solution, we recommend you to upgrade your system to the mandatory prerequisite support package levels as below: SAP_HR600, SPA5 SAP_HR604, SP71 The new solution will not work on lower SP levels. If for any reason you cannot upgrade your system to the required support package level at the moment, a temporary workaround solution is provided here to guide you how to prepare necessary form 1721-I tax data manually. This document describes the steps to report 1721-I data and upload them into eSPT applicaton.
2. Prerequisite In order to extract the required data from the SAP system, applying the ‘Correction Instruction’ attached to SAP Note 1979632 is a mandatory action. This note contains an enhancement to existing tax report ‘Annual/Monthly Report’ (TCode: PC00_M34_CFRM0), which will save you lots of manual efforts. You can access this report by the area menu path: SAP Menu->Human Resources->Payroll->Asia/Pacific->Indonesia->Subs.actitvities->Annual>Reporting->Annual/Monthly Report
Or directly by running program ‘HIDCFRM0’ in SE38 In the enhanced version of the report, which is available after applying the correction instructions in SAP Note 1979632, has 3 new columns reported in the output ALV grid: New Column Name Country Code Monthly Txbl. Gross Income Monthly Tax Paid after subsidy
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Description ISO Country code of employee’s nationality /124 + /125 Monthly Total Tax – Government Subsidy
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Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
3. Step 1 – Extract Source Tax Data from SAP System a. Running the ‘Annual Monthly’
b. In the selection screen, specify the data selection criteria, e.g., report the tax for Feb.2014:
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Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
c. Executing the report:
d. Click the ‘Export’ function, and select the ‘Excel’ format in the pop-up window.
e. Now, you have downloaded the source tax data from SAP system. For example: Tax Data Example.XLSX
4. Step 2 – Prepare the 1721-I Tax Data a. Download the following 1721-I template file ‘1721_i_bulanan(template).csv’ into a local folder. You can also get it from the attachments in note 1979632.
1721_i_bulanan(te mplate).CSV
b. Description to the columns in file ‘1721_i_bulanan(template).csv’ nama Masa Pajak Tahun Pajak Pembetulan
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validasi 1-12, 2 digit 4 digit 0-9, 2 digit
contoh 5 2015 2
penjelasan
harus diisi? Y Y Y
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Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
NPWP Nama
Kode Pajak Jumlah Bruto Jumlah PPh Kode Negara
0-9, 15 digit
1489602148210 00
21-100-01/21-10002
21-100-01
21-100-01 untuk pegawai tetap, 21-100-02 untuk pensiunan
0-9 0-9
1000000000 1000000000
NPWP
A-Z, 3 digit
JPN
Y Y
Y Y Y
sesuai PER.14, hanya diisi bila WNA
N
c. Open this CSV file with ‘Microsoft Excel’ application, and then copy the corresponding data from the source tax data file created in the previous step into the relevant columns.
Column Masa Pajak Tahun Pajak Pembetulan NPWP Nama
Kode Pajak Jumlah Bruto Jumlah PPh Kode Negara
How to fill? Tax reporting period, for example February, fill out ‘2’ in this cell Tax reporting year, so, fill out ‘2014’ there If it is newly report for the tax period, fill out ‘0’ in this cell, otherwise, fill out the corresponding correction no. to e-SPT Employee’s tax ID. Copy the same data from the ‘Source Data’ downloaded in step 1. Same as above, copy them from source data in step1 This is a new concept introduced in this legal change. You need to specify it manually for each employee: For permanent employee, fill out ‘21-100-01’ in this cell. For ‘recipient of periodic pension , fill out ‘21-100-02’ in this cell Monthly Taxable Gross Income, copy the data in column ‘Monthly Txbl. Gross Income’ from the data source file in step 1 Monthly Tax Paid, copy the data in column ‘Monthly Tax Paid after subsidy’ from the data source file in step 1 Employee’s ISO country code. For Indonesia native employee, leave the cell blank, but for the foreign employees, copy the data in column ‘Country Code’ from the data source file in step1
d. Check the data you just prepared and save the now filled template file. Please note that you must keep the ‘CSV’ format when saving the file! Specifically, each cell data must be separated by ‘;’. Otherwise, the e-SPT application cannot recognize this data.
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Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
e. You can easily check the file format, for example by opening it with the ‘Notepad’ application on a Windows PC:
5. Step 3 – Import the CSV data file into e-SPT application You can download the latest version of the e-SPT application from the DGT official website by the link: http://www.pajak.go.id/content/e-spt-masa-21-26-2014-v20 a. After logon the e-SPT application, first specify the tax reporting period: Make sure the ‘pembetulan’ no. is the same as the one in your CSV file.
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Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
b. Import the CSV file into the e-SPT application
Browse to the CSV files you just prepared, and click the ‘Impor’ button
c. When necessary, imported 1721-I data can also be edited/maintained manually using the menu path below in the e-SPT software:
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Tax Declaration Legal Change for Indonesia as per PER-14-PJ-2013PPh2126
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