Indonesia
Malang, East Java – The Faculty of Animal Science at Universitas Brawijaya hosted a socialization event on the latest tax system applicable to public universities with legal entity status (PTN-BH). The event took place in the Graduate Auditorium of the Faculty of Animal Science and featured Lulut Endi Sutrisno, SE., M.A.B., the Director of Accounting, Reporting, and Taxation (DAPP-UB), as the keynote speaker.
During his presentation, Director Sutrisno emphasized the importance of understanding the changes in tax regulations governed by Law No. 12 of 2012 concerning Higher Education. “Since Universitas Brawijaya became a PTN-BH, we have implemented a progressive tax system per individual,” he stated. He also elaborated on various new obligations, including withholding Income Tax (PPh) Article 21/26, PPh Article 23, and obligations as a Taxable Entrepreneur (PKP) for Value Added Tax (PPN).
The session also covered the Director General of Taxes Circular Letter Number SE-34/PJ/2017, which clarifies the tax treatment for PTN-BH entities. This includes obligations for Final Income Tax Article 4(2) and the submission of the Annual Corporate Tax Return.
The socialization was attended by the academic community of the Faculty of Animal Science, including leaders, faculty members, and educational staff, both civil servants and contract employees. “We hope this socialization helps all academic community members to better understand and comply with the established tax regulations,” Sutrisno said during the discussion session.
The event was interactive, featuring a question-and-answer session that allowed participants to delve deeper into the implications of the university’s change in status to PTN-BH on their tax obligations. This is a critical step for Universitas Brawijaya in ensuring tax compliance among its internal community, while also providing effective tax education to the entire academic community. (MT)
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