WHT ID Sharing Session

WHT ID Sharing Session

https://quizizz.com/

Multiple Choice

1. HMS (3066) rented Land & building from Michael (Has NPWP). What are the WHT Type and Rate for this transaction?

• WHT 21 - 5%

• WHT 23 - 2.5%

• WHT 4(2) - 10%

• WHT 26 - 20%

Multiple Choice

2. PT Berkat bills Electricity expenses to HMS (3066). The Electricity expense is related to the Building that is rented by the vendor to HMS at this time. What is the WHT treatment for the electricity expense?

• No WHT applicable

• WHT 23 - 2%

• WHT 4(2) - 10%

• WHT 21 - 2.5%

Multiple Choice

3. Robert (Individual) performed computer repair services for HMS (3066) at a fee of 150,000,000, and he did not have NPWP. For this transaction, Robert was deducted from income tax ...

• WHT 23

  (150.000.000 x 2%)

• WHT 23

  (150.000.000 x 4%)

• WHT 21

  (150.000.000x 2.5%)

• WHT 21

  (100.000.000 x 3%) + (50.000.000 x 9%)

QUIZ

• Marimo (Individual) bills Incentive/fee for Promotional Material Placement in his store/outlet. (No service was provided by Marimo)

• Assuming Marimo has an NPWP.

• What is the WHT treatment/Calculation?

Multiple Choice

4. What is the WHT calculation for Marimo's Invoice?

Amount of transaction is 60.000.000

• WHT 21

  60.000.000 x 5%

• WHT 21

  60.000.000 x 2.5%

• WHT 21

  (50.000.000 x 5%) + (10.000.000 x 15%)

• WHT 21

  (50.000.000 x 2.5%) + (10.000.000 x 7.5%)

QUIZ

• PT Gesit is corporation (has NPWP), and is not contractor.

• 1 line item, the vendor states the Material Amount

• 2 line item, the vendor states the Service Amount

• WHT is the WHT Type, WHT rate, and WHT Base amount?

Multiple Choice

5. What is the WHT Type, WHT rate, and WHT Base Amount for PT Gesit's Invoice?

• WHT 23 - 2% - 1.800.000

• WHT 23 - 2% - 4.500.000

• WHT 23 - 2% - 6.300.000

• WHT 23 - 2% - 6.930.000

Multiple Choice

6. HMS has transaction with PT. A as follows:

Maintenance Fee: 10.000.000

Agency Fee: 5.000.000

Tax (SKPD): 3.000.000 (document reimbursement is attached)

What is the WHT tax based amount?

• 15.000.000

• 5.000.000

• 18.000.000

• 3.000.000

Multiple Choice

7. Daniel (Individual has NPWP) provides vehicle rent to HMS. What is the WHT treatment?

• WHT 21 - 2.5%

• WHT 23 - 2%

• WHT 4(2) - 10%

• WHT 23 - 4%

Multiple Choice

8. The followings are things that you should check if the Vendor has SKB PP 23, except ...

• SKB PP 23

  Letter/Certificate

• Posting

  Date vs SKB Validity Period

• BPN (Bukti Penerimaan Negara)

• Invoice Date vs SKB

  Validity Period

Multiple Choice

9. PT Jaya Perkasa (with NPWP) has SKB PP 23 with the validity Period of 5 Feb 2021 until 31 Dec 2021.

The vendor bills maintenance services with the amount of 30.000.000.

The invoice date is 5 May 2021, The posting date is 2 Feb 2022, and they provide the BPN.

What is the WHT Amount deducted for this transaction?

• WHT 21 - 2.5% x

  30.000.000

• WHT 23 - 2% x

  30.000.000

• WHT 4(2) - 0.5% x

  30.000.000

• No WHT deduction

Multiple Choice

10. Which statement is incorrect:

• Vendor SKB PER 1 has

  to provide SKB letter and BPN to be exempted from the WHT

• Vendor SKB PP 23 has

  to provide SKB letter and BPN to be exempted from WHT

• Vendor SKB

  PP 23 using incentive Covid19 has to provide SKB letter and ID Billing to be exempted

  from WHT

QUIZ

• PT Hitam Putih has SKB PP 23 with validity period of 1 Jan 2021 until 31 Dec 2021, and they are using Incentive Covid19.

• The invoice amount of 50.000.000. The Invoice dated 3 Feb 2021, and they attach the ID billing.

• Please check if the ID Billing already correct/not?

Multiple Choice

11. Is the ID Billing correct? (in Previous Slide)

• YES

• NO

QUIZ

• PT Sheilla billed maintenance services with amount of 10.000.000

• The Invoice Date is 1 May 2020

• The Posting Date is 5 May 2021.

• Assuming the vendor already provide the BPN with the correct information. Should we deduct the WHT for the transaction?

Multiple Choice

12. Should we deduct the WHT from the Vendor Transaction?

• Yes

• No

Multiple Choice

13. Vendor A (corporate) has SKB PP 23, and the WHT Base amount is 10.000.000. Assuming all SKB PP 23 requirements have been fulfilled, and we didn’t deduct the payment with WHT.

How we filled in the WHT Tab information in SAP?

• WHT 4(2),

  Tax Code 05,

  WHT Base Amount 10.000.000,

  WHT Amount 0

• WHT 4(2),

  Tax Code 05,

  WHT Base Amount 10.000.000,

  WHT Amount 50.000

• WHT 23,

  Tax Code 02,

  WHT Base Amount 10.000.000,

  WHT Amount 0

• WHT 23,

  Tax Code 02,

  WHT Base Amount 10.000.000,

  WHT Amount 200.000

Multiple Choice

14. Vendor Catalyst (Singapore) provides services to HMS with an Invoice dated 5 March 2021. The Vendor has DGT with Validity period 21 Jan 2021 until 20 Jan 2022. AP is posting the transaction on 6 April 2021.

What is the WHT Amount deducted for this transaction?

• WHT 23 - 2%

• WHT 26 - 20%

• WHT 26 - 0%

• WHT 21 - 2.5%

Multiple Choice

15. Foreign Vendor provides transaction to HMS as follows:

Machine : 15.000.000

Machine Installation: 5.000.000

If we didn’t deduct the WHT due to the vendor DGT, how we filled in the WHT Tab information in SAP?

Assuming that Tax Rate with DGT is 0%.

• WHT 26 - Tax Code 20

  - WHT base amount 15.000.000

  - WHT Amount 3.000.000

• WHT 26 - Tax Code 20

  - WHT base amount 5.000.000

  - WHT Amount 0

• WHT 26 - Tax Code 20

  - WHT base amount 15.000.000

  - WHT Amount 0

• No WHT tab needed to be created as the WHT Amount is 0

Multiple Choice

16. Vendor Construction without SIUJK provides Catering services to HMS with amount transaction as follows:

Catering services: 30.000.000

Vat Amount: 3.000.000

Total: 33.000.000

What is the WHT Amount deducted for this transaction?

• WHT 23 - 2% -

  WHT Amount 660.000

• WHT 23 - 2% -

  WHT Amount 600.000

• WHT 4(2) - 4% -

  WHT Amount 1.320.000

• WHT 4(2) - 4% -

  WHT Amount 1.200.000

QUIZ

• CV Fajar Agung is Construction Vendor, but didn't have SIUJK

• The vendor bills invoice related to the implementation of Lay Out Ducting Dust (Construction)

• What is the WHT type, WHT rate, and WHT Base Amount?

Multiple Choice

17. What is the WHT type, WHT rate, and WHT Base Amount?

• WHT 4(2) - 4%

  WHT Base Amount 12.800.000

• WHT 4(2) - 4%

  WHT Base Amount 69.314.900

• WHT 23 - 2%

  WHT Base Amount 12.800.000

• WHT 23 - 2%

  WHT Base Amount 69.314.900

QUIZ

• PT Agung jaya (Construction vendor) has SIUJK, with the business Classification: Implementation service - Large)

• The SIUJK Permit is valid from 28 June 2021 until 27 June 2025

• The Vendor bills construction services with invoice date 20 May 2021. AP post the transaction on 30 June 2021.

• What is the WHT Type and the WHT rate?

Multiple Choice

18. What is the WHT Type and the WHT Rate?

• WHT 4(2) - 3%

• WHT 4(2) - 6%

• WHT 4(2) - 4%

• WHT 23 - 2%

Multiple Choice

19. For Vendor with SKB PP 23, if they provide the BPN, should we ask for the ID Billing?

• Yes

• No

Multiple Choice

20. WHT 4(2) applies for Corporate/Entity and Individuals.

• Correct

• Incorrect

Additional Key Points:

• Please fill in the GL Account and Tax Category in WHT Tab

• Please Request Clearing for Plus-minus Transaction within the same month (Reversal)

• For WHT adjustment with Positive Value (Debit), please make sure the Assignment column in row Account 22071000 is filled with information to avoid Automatic Clearing in SAP.

THANK YOU

FOR JOINING THIS SESSION