How to Submit a PP Certificate 23/2018 Online – Final 0.5% PPh tariff is one of the government’s fiscal instruments to encourage micro, small and medium enterprises (MSMEs) to enter the tax administration system, as well as to contribute to the national economy.
This MSME tax rate is regulated in Government Regulation (PP) No. 23/2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers who have a Specific Gross Distribution.
The facility is certainly quite interesting for business people. The reason is that the UMKM tariff is fairly low compared to the currently prevailing Corporate Income Tax rates of 22% and the progressive income tax rates of individuals 5%-30%.
However, there are terms and conditions that must be met before you can use the Final Income Tax rates 23/2018. One of these requirements is to submit a request for PP 23/2018.
Initially, the submission of PP 23/2018 certificate can only be done manually or directly come to the Tax Service Office (KPP). But at this time, PP 23/2018 certificate can be done online through DGT Online.
In addition to being proof of being a PP 23/2018 taxpayer, this certificate is also one of the requirements for taxpayers who want to get government-borne Final UMh PPh incentives (DTP), as stipulated in PMK No.44/PMK.03/2020.
- First, please access pajak.go.id. Then click Login at the top right. Then you will be directed to DJP Online Login. Fill in your taxpayer identification number and password. After that, fill in the security code (captcha).
- Then you will see a number of features to choose from. Please click Service. Later you will see a Taxpayer Status Confirmation (KSWP) menu. But if you don’t appear, then you must activate it first.
- To activate the KSWP Info menu, click the Profile menu. Then click the Service Feature Activation menu. After that check the KSWP Info option, and click Change Service Features. If successful, you will see a notification of Success and you will automatically log out.
- Then, re-login your DJP Online account. After that, click the Service menu and click the KSWP menu. In the taxpayer profile column, you will see the Taxpayer Identification Number (NPWP), Name and Address that are filled in automatically.
- In the obligation fulfillment profile column, select Certificate (PP 23). Next fill in the security code and click Submit. After that, the system will verify or automatically check whether you are included in the PP 23 taxpayer criteria.
- The data examined included NPWP, taxpayers included in the 23rd scheme, the latest annual tax return and turnover does not exceed Rp4.8 billion a year. If all the data is valid and fulfilled, click Print.
- Later you will get a confirmation from the Directorate General of Taxes, and click Yes. After that, the printed PP 23 statement will automatically be downloaded in PDF format. Please check the download results. Done.
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