SEC-S20W4 | My Business Ideas | Registration, License, and Taxes

SEC-S20W4 | My Business Ideas | Registration, License, and Taxes

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Halo teman-teman. Hari ini aku berpartisipasi pada kontes SEC-S20W4 | Business Ideas | Dev's Teaching Team | Registration, License, and Taxes. Aku mengajak @patjewell @zulbahri @chant untuk berpartisipasi pada kontes ini

Section 1- We are interested to know about the registration procedure of your business in your country and how you manage it.

Since the Job Creation Law was enacted, the Online Single Submission (OSS) has undergone major changes to become OSS-RBA. The goal is to accelerate licensing through the Ministry of Investment/BKPM. This change aims to provide convenience for business actors by centralizing the licensing process to one access point, minimizing bureaucracy, and increasing efficiency in managing business permits. It is hoped that OSS-RBA will have a positive impact on business growth and investment in Indonesia.

In Government Regulation Number 5 of 2021 concerning the Implementation of Risk-Based Business Licensing, a Standard Certificate is a permit that records the fulfillment of business activity standards. This permit applies if the risk in the Indonesian Standard Classification of Business Fields (KBLI) is Medium Low or High, in accordance with Article 13 paragraph (1) and Article 14 paragraph (1) of PP 5/2021. This standard certificate is intended to provide confirmation that business activities have met the established standards, with a focus on medium low or high risk activities. This allows business actors to operate with legal clarity and reduces the administrative burden in managing business permits.

OSS standard certification is proof of an entity's commitment to a particular standard. By understanding the acquisition process and associated requirements, entities can ensure their compliance with the established standards.

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Section 2- Tell us all about the procedure to obtain any licence/permit etc. to run your business.

Before obtaining an OSS standard certificate, there are several indicators that must be prepared by business actors such as:

• Land acquisition
• Building construction
• Equipment or facility procurement
  *Human resource procurement
• Compliance with business standards
• Other activities before operations and/or commercial activities are carried out.

In medium-low risk business activities, every business actor must meet the requirements to create a NIB by filling out a statement of willingness to comply with business activity standards, management, and environmental monitoring (UKL-UPL) through the form available in OSS. However, if the business activity does not require UKL-UPL, the business actor only needs to fill out the SPPL form in the OSS system. The Standard Certificate will be issued directly without verification from the relevant institution.

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Of course, in medium-low risk business activities, the Standard Certificate requires verification by:

• Related Ministries/Institutions
• Regional apparatus
• Regional apparatus of districts/cities (KEK), or
• KPPBPB Business Entrepreneurs Agency

Business actors must comply with business activity standards through OSS to obtain a verified Standard Certificate. If they do not meet the requirements, they are given 1 year to complete it. Otherwise, the NIB and Standard Certificate can be canceled.

The OSS standard certificate verification process time can vary depending on the complexity of the product or service being submitted. Typically, this process can take several weeks to several months depending on the compliance and completeness of the submitted documentation.

Cancellation of Standard Certificate can be done online with data validation in the OSS system. Documents that need to be prepared:

• Identity of the director or the director's power of attorney from the Population Administration System managed by the ministry that handles domestic government.

• Notary deed of establishment and last amendment of the business entity, as well as ratification from the Legal Entity Administration System (AHU-Online) managed by the ministry that handles legal affairs and human rights.

• The latest approved Investment Activity Report (LKPM) for all projects owned by the Business Actor.

• Taxpayer Identification Number (NPWP) confirming the taxpayer status of the Business Actor from the system managed by the ministry that handles state financial affairs.

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Section 3- What is the tax structure for traders/manufacturers

Tax rates are the basis used to impose taxes on taxable objects to taxpayers who are their responsibility.

The amount of this tax rate is in the form of a percentage set by the government through Law No. 36 of 2008 concerning Income Tax and Law No. 42 of 2009 on VAT, along with its derivative regulations, including regional government regulations for certain types of taxes that are the authority of the regional government.

The amount of tax rate imposed or the responsibility of the taxpayer varies depending on the object, subject and grouping.

Taxes are obligatory and must be paid by Indonesian citizens as taxpayers and foreign nationals who live and earn a living in Indonesia.

The government imposes sanctions on tax evaders.

Because taxes are one of the sources of state income from within the country whose funds are used as much as possible for the prosperity of the community, increasing productivity, to run the economy, pay civil servants' salaries, soldiers and build public facilities.

People who pay taxes are the same as contributing to the development of their country.

Based on the tax components in Indonesia, tax rates are structurally divided into several types, including:

1. Proportional Tax Rates

Proportional tax rates are rates whose percentage remains the same even if there is a change in the tax base.

That way, no matter how large the number of taxable objects is, the percentage will remain the same.

2. Fixed or Regressive Tax Rates

Fixed or regressive tax rates are tax rates whose nominal value remains the same regardless of the amount used as the basis for taxation (does not change).

Tax Overpayment Refund or tax restitution is a request for a tax overpayment refund made by a Taxpayer to the state. In a tax overpayment refund, the state pays or refunds the tax that has been paid by the Taxpayer. A tax overpayment refund only occurs if the amount of tax credit paid is greater than the amount of tax owed. Or in this case, a tax payment has been made that should not have been owed, with the note that the Taxpayer does not have other tax debts.

Fixed tax rates can also be interpreted as tax rates that will always be the same according to applicable regulations.

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Section 4- What are the options in case you face any tax-related problems?

The Consumer Dispute Resolution Agency (“BPSK”) is an agency tasked with handling and resolving disputes between business actors and consumers.To handle and resolve consumer disputes, BPSK forms a panel with an odd number of members and a minimum of 3 people and is assisted by a clerk.

Furthermore, BPSK is formed based on the governor's decision in accordance with the provincial work area which consists of government, consumer and business actors elements.

Consumer dispute resolution can be done in two ways, namely through litigation and through non-litigation. Where the litigation method is a method taken by filing a lawsuit in court in a civil manner, while non-litigation is a method taken outside the court by seeking the best agreement for the parties. Both of the above methods can be chosen by consumers in resolving their consumer disputes with business actors. Between the litigation and non-litigation settlement methods, it is not a continuous stage, meaning that consumers can immediately resolve in court without having to first resolve through non-litigation. And vice versa, consumers can also choose the non-litigation path without having to continue to court.

Regards @sisol