Jakarta (16 / 2) The Government has issued two regulations governing the imposition of income tax on business activities of Islamic finance and Islamic banking activities.
Rudaedi Smith, Director of Counseling Services and Public Relations Directorate General of Taxation Ministry of Finance, in a press statement on Monday (01.16.12) says the first rule is published 136/PMK.03/2011 Regulation of the Minister of Finance Number of Income Tax for Financing Activities Sharia. (source)
Rudaedi Smith, Director of Counseling Services and Public Relations Directorate General of Taxation Ministry of Finance, in a press statement on Monday (01.16.12) says the first rule is published 136/PMK.03/2011 Regulation of the Minister of Finance Number of Income Tax for Financing Activities Sharia. (source)
The regulation is confirmed that the tax treatment of leasing activities carried out under Ijarah are treated the same as the activities of the lease without option rights (operating lease). While the Ijara lease Muntahiyah Bittamlik treated equally with the lease with option rights (financial lease).
For business activities Wakalah bil factoring and consumer financing ujrah Murahabah based on contract, Salam, and Istishna ', the benefits are taxable income in accordance with the provisions of income tax on interest. Subsequently, on income received from business activities of credit card and other Islamic financing based on the principle of income taxed in accordance with the provisions of the Income Tax Act.
The second regulation, the Minister of Finance Regulation No. 137/PMK.03/2011 concerning Income Tax for Business Operations of Islamic Banking. In Islamic banking activities, income in the form of bonuses, profit sharing, and profit margins are taxable income in accordance with the imposition of income tax on interest. While other income subject to income tax in accordance with the provisions governing transactions between Islamic banking and the customer receiving facility.
Islamic financing activities and the imposition of Islamic banking refers to the fee provisions of the Income Tax Act. If there is a transfer of property or lease property that must be done to meet Islamic principles, it is not included within the meaning of a transfer of property as in the Income Tax Act.
Therefore, the transfer is considered as a direct transfer from a third party to the customer that the income taxed in accordance with applicable tax provisions.
With the publication of these two tax laws, it is expected there will be harmony with the practice of application of tax laws business based on sharia principles. (Ul)
Pemerintah Terbitkan 2 Aturan Pajak Usaha Syariah
Jakarta-(16/2) Pemerintah telah menerbitkan dua peraturan yang mengatur pengenaan pajak penghasilan atas kegiatan usaha pembiayaan syariah dan kegiatan usaha perbankan syariah.
Dedi Rudaedi, Direktur Penyuluhan Pelayanan dan Humas Ditjen Pajak Kementerian Keuangan, dalam keterangan pers, Senin (16/1/12) mengatakan peraturan pertama yang terbit adalah Peraturan Menteri Keuangan Nomor 136/PMK.03/2011 tentang Pengenaan Pajak Penghasilan untuk Kegiatan Usaha Pembiayaan Syariah.
Dalam peraturan tersebut ditegaskan bahwa perlakuan pajak atas kegiatan sewa guna usaha yang dilakukan berdasarkan Ijarah diperlakukan sama dengan kegiatan sewa guna usaha tanpa hak opsi (operating lease). Sedangkan sewa guna usaha Ijarah Muntahiyah Bittamlik diperlakukan sama dengan sewa guna usaha dengan hak opsi (financial lease).
Untuk kegiatan usaha anjak piutang Wakalah bil Ujrah dan pembiayaan konsumen berdasarkan akad Murahabah, Salam, dan Istishna’, keuntungannya dikenai pajak penghasilan sesuai dengan ketentuan pajak penghasilan atas bunga. Selanjutnya, atas penghasilan yang diterima dari kegiatan usaha kartu kredit dan pembiayaan berdasarkan prinsip syariah lainnya dikenai pajak penghasilan sesuai dengan ketentuan dalam Undang-Undang Pajak Penghasilan.
Peraturan kedua, yaitu Peraturan Menteri Keuangan Nomor 137/PMK.03/2011 tentang Pengenaan Pajak Penghasilan untuk Kegiatan Usaha Perbankan Syariah. Dalam kegiatan usaha perbankan syariah, penghasilan berupa bonus, bagi hasil, dan margin keuntungan dikenai pajak penghasilan sesuai ketentuan pengenaan pajak penghasilan atas bunga. Sedangkan penghasilan lainya dikenai pajak penghasilan sesuai dengan ketentuan yang mengatur mengenai transaksi antara perbankan syariah dan nasabah penerima fasilitas.
Kegiatan pembiayaan syariah dan perbankan syariah pembebanan biayanya mengacu pada ketentuan Undang-undang Pajak Penghasilan. Apabila terdapat pengalihan harta atau sewa harta yang wajib dilakukan untuk memenuhi prinsip syariah, maka tidak termasuk dalam pengertian pengalihan harta sebagaimana dalam Undang-undang Pajak Penghasilan.
Oleh karena itu, pengalihan tersebut dianggap sebagai pengalihan langsung dari pihak ketiga kepada nasabah yang dikenai pajak penghasilan sesuai dengan ketentuan perpajakan yang berlaku.
Dengan terbitnya kedua peraturan perpajakan tersebut, diharapkan akan ada keselarasan penerapan peraturan perpajakan dengan praktik kegiatan usaha berdasarkan prinsip syariah.(ul)
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