# Tax Planning

> Evaluate strategic Indonesian tax planning scenarios (PP 20/2026 final tax vs general corporate PPh, gross-up vs net salary tax, dividend vs salary distribution).

- Skill: `adamriofc/tax-planning` (Agent Skill)
- Install (CLI): `npx skillmds@latest add adamriofc/tax-planning`
- Raw SKILL.md: https://api.skillmd.com/api/skills/adamriofc/tax-planning/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Coding & Dev Tools
- Author: adamriofc (https://skillmd.com/u/adamriofc)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/adamriofc/tax-planning

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# Strategic Tax Planning & Structure Evaluation

Provides legal, compliance-oriented tax planning and structural scenario comparisons for Indonesian individuals, SMEs, and corporate entities.

## Tax Planning Frameworks
1. **Regime Selection (PP 20/2026 vs General Corporate PPh)**:
   - Evaluates whether eligible entities (Individual, PT Perorangan, Koperasi) should use the 0.5% final tax rate or opt out into the general PPh regime (Pasal 17 rates with deductible expenses).
   - Threshold check: Automatic transition at Rp 4.8 Billion gross turnover.
2. **Payroll Withholding Strategy (Gross vs Gross-Up vs Net)**:
   - **Gross**: Employee bears PPh 21 (deducted from gross salary).
   - **Net**: Employer pays PPh 21 as a non-deductible benefit-in-kind (natura/kenikmatan, unless qualified under PMK 66/2023).
   - **Gross-Up**: Employer provides a tax allowance equal to PPh 21. The allowance is fully tax-deductible for corporate income tax under UU PPh Pasal 6.
3. **Owner Compensation (Salary vs Dividend)**:
   - Compares PPh 21 progressive rates on executive salary vs 10% final PPh on domestic dividends (exempt from PPh if reinvested in domestic instruments within 3 years per PMK 18/2021).

## Scope & Safety (Legal Compliance)
* **Tax Engineering vs Tax Evasion**: This skill evaluates legal tax optimization (*tax avoidance/planning*) permitted under Indonesian tax law. It strictly prohibits and rejects non-compliant tax evasion (*penggelapan pajak*).
* **Mandatory Review**: High-risk tax planning recommendations require sign-off by a licensed Indonesian Tax Consultant (BKP / CA).

## Worked Example
Input: PT Perorangan with Rp 1.5 Billion annual revenue and Rp 1.1 Billion operational expenses.
Comparison:
- **PP 20/2026 0.5% Final Tax**: PPh Final = `0.5% x Rp 1.5B` = **Rp 7.500.000**.
- **General Corporate PPh (22% on Net Profit)**: Net Profit = `Rp 1.5B - Rp 1.1B` = Rp 400M. Corporate PPh (with 50% Pasal 31E facility = 11%) = `11% x Rp 400M` = **Rp 44.000.000**.
Conclusion: Utilizing PP 20/2026 yields a legal tax savings of **Rp 36.500.000** for the tax year.