As a business owner, you may have heard the term Surat Keterangan Bebas PPH 23, but do you really understand what it means? In this article, we’ll explain the basics of Surat Keterangan Bebas PPH 23, including its definition, function, purpose, format, and examples.

Pengertian Surat Keterangan Bebas PPH 23

Surat Keterangan Bebas PPH 23 is a tax exemption certificate issued by the Indonesian government to certain taxpayers who are exempt from paying withholding tax (PPH) under Article 23. Article 23 of the Indonesian Income Tax Law requires certain types of income paid to Indonesian taxpayers to be subject to withholding tax at a rate of 2% or 4%. However, some taxpayers are exempt from this tax, and they can apply for a Surat Keterangan Bebas PPH 23 to prove their exemption.

Fungsi Surat Keterangan Bebas PPH 23

The main function of Surat Keterangan Bebas PPH 23 is to prove that the holder is exempt from paying withholding tax under Article 23 of the Indonesian Income Tax Law. This certificate is necessary for taxpayers who receive income from sources subject to withholding tax, such as dividends, interest, royalties, and services. Without a Surat Keterangan Bebas PPH 23, the taxpayer would be subject to the withholding tax, which could reduce their income.

Tujuan Surat Keterangan Bebas PPH 23

The purpose of Surat Keterangan Bebas PPH 23 is to encourage investment and business activities in Indonesia by providing a tax incentive to certain taxpayers. By exempting certain types of income from withholding tax, the Indonesian government hopes to attract more investors and entrepreneurs to the country, which can create jobs and stimulate economic growth.

Format Surat Keterangan Bebas PPH 23

The format of Surat Keterangan Bebas PPH 23 may vary depending on the issuing authority, but it generally contains the following information:

  • Name and address of the taxpayer
  • Taxpayer identification number (NPWP)
  • Type of income exempt from withholding tax
  • Date of issuance and expiration
  • Issuing authority

Contoh Surat Keterangan Bebas PPH 23

Here are two examples of Surat Keterangan Bebas PPH 23:

Example 1:

Surat Keterangan Bebas PPH 23

Nomor: 123456789

Yang bertanda tangan di bawah ini:

Nama: John Doe

Alamat: Jalan Sudirman No. 1, Jakarta Selatan

Nomor Pokok Wajib Pajak (NPWP): 123456789

Dengan ini menyatakan bahwa:

John Doe telah memenuhi syarat sebagai penerima penghasilan yang tercakup dalam Pasal 4 ayat (2) huruf a Undang-Undang Pajak Penghasilan sehingga terbebas dari pemotongan Pajak Penghasilan Pasal 23 atas penghasilan yang diterima.

Surat Keterangan Bebas PPH 23 ini berlaku selama 1 (satu) tahun sejak tanggal diterbitkan.

Jakarta, 1 Januari 2022

Yang menerbitkan,

PPH 23 Office

Example 2:

Surat Keterangan Bebas PPH 23

Nomor: 987654321

Yang bertanda tangan di bawah ini:

Nama: Jane Smith

Alamat: Jalan Thamrin No. 2, Jakarta Pusat

Nomor Pokok Wajib Pajak (NPWP): 987654321

Dengan ini menyatakan bahwa:

Jane Smith telah memenuhi syarat sebagai penerima penghasilan yang tercakup dalam Pasal 4 ayat (2) huruf b Undang-Undang Pajak Penghasilan sehingga terbebas dari pemotongan Pajak Penghasilan Pasal 23 atas penghasilan yang diterima.

Surat Keterangan Bebas PPH 23 ini berlaku selama 2 (dua) tahun sejak tanggal diterbitkan.

Jakarta, 1 Januari 2022

Yang menerbitkan,

PPH 23 Office

FAQs

1. Who is eligible for Surat Keterangan Bebas PPH 23?

Not all taxpayers are eligible for Surat Keterangan Bebas PPH 23. Only those who receive certain types of income that are exempt from withholding tax under Article 23 of the Indonesian Income Tax Law are eligible. These include dividends, interest, royalties, and services.

2. How do I apply for Surat Keterangan Bebas PPH 23?

You can apply for Surat Keterangan Bebas PPH 23 at the local tax office where you are registered. You will need to provide proof of eligibility, such as a copy of your tax return and a statement from the payer of the income.

3. How long does Surat Keterangan Bebas PPH 23 last?

The validity period of Surat Keterangan Bebas PPH 23 may vary depending on the issuing authority, but it generally lasts for one to two years.

4. What happens if I don’t have Surat Keterangan Bebas PPH 23?

If you don’t have Surat Keterangan Bebas PPH 23 and you receive income subject to withholding tax under Article 23 of the Indonesian Income Tax Law, the payer of the income is required to withhold the tax at a rate of 2% or 4%. This could reduce your income, so it’s important to apply for Surat Keterangan Bebas PPH 23 if you are eligible.

5. Can I use Surat Keterangan Bebas PPH 23 for all types of income?

No, Surat Keterangan Bebas PPH 23 only applies to certain types of income that are exempt from withholding tax under Article 23 of the Indonesian Income Tax Law, such as dividends, interest, royalties, and services. Other types of income may be subject to different tax rules.

Conclusion

Surat Keterangan Bebas PPH 23 is an important tax exemption certificate for certain taxpayers in Indonesia. By understanding its definition, function, purpose, format, and examples, you can ensure that you are eligible for the exemption and apply for the certificate if necessary. If you have any further questions about Surat Keterangan Bebas PPH 23, be sure to consult with a tax professional or the local tax office.