DECISION OF THE DIRECTOR GENERAL OF TAXATIONNUMBER: KEP-316/PJ./2002
ABOUT
INCOME TAX TREATMENT OF EXPENDITURE ON / ACQUISITION COSTSSOFTWARE (SOFTWARE) COMPUTER
DIRECTOR GENERAL OF TAXATION,
Considering:That in order to provide convenience and certainty of law in the imposition of expenditure / acquisition cost of software (software) computer, it is necessary to stipulate a decree of the Director General of Taxes on Treatment of Income Tax on Expenditure / Cost Software (Software) Computers.
Given:1. Law no. 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia of 1983 No.. 50, Republic of Indonesia No.. 3263) as amended by Act No.17 of 2000 (State Gazette of the Republic of Indonesia Year 2000 No.. 127, Republic of Indonesia No.. 3985);2. Government Regulation no. 138 of 2000 on Calculation of Taxable Income and Income Tax Redemption In Current Year (State Gazette of the Republic of Indonesia Year 2000 No.. 253, Republic of Indonesia No.. 4055).
M E M U T U S C A N:
Article 1In the decision of the Director General of Taxation is:1. Software (software) is all computer programs that can be used on computer operating systems.2. Common application program is a program that can be used by the user (users) common to process a variety of jobs with the computer.3. Specific application program is a program designed specifically for the automation of system administration purposes, employment or business activities, such as in banking, capital markets, hotels, hospitals or flight.
Setting:DECISION OF THE DIRECTOR GENERAL OF TAXATION ON THE INCOME TAX TREATMENT OF EXPENDITURE / EXPENSES ACQUISITION SOFTWARE (SOFTWARE) COMPUTER.
Article 2(1) Computer software except in the matters referred to in paragraph (2), is an intangible asset (intangible assets) that have a useful life of more than one year and included in the group-1 as referred to in Article 11A Paragraph (2) of the ActIncome Tax.(2) Computer software is a common application program is treated as an expense or cost of routine operations.
Article 3(1) On the expenditure / cost of acquisition and upgrading of computer software application programs commonly owned and used to earn, collect and secure income to be taxed under the general provisions of the Income Tax Act will be deducted at once in the month of expenditures.(2) In terms of general application program referred to in paragraph (1) obtained as part of the purchase price of computer hardware, then expensed is included in the depreciation of computer hardware (Group-1).(3) On the expenditure / cost of acquisition and upgrading of computer software in the form of special applications programs owned and used to earn, collect and secure income to be taxed under the general provisions of the Income Tax Act, shall be expensed through the amortization of intangible assets (Group-1).(4) In terms of expenses / cost of the upgrade program is a special application in paragraph (3), expenses / costs are first added to the book value of the existing fiscal and amortization done with the benefit of the new / full moon starting to do the upgrade.
Article 4The expenditure / cost of acquisition and upgrading of computer software in the form of specific application programs obtained prior to the decision of the Director General of Taxes, long has not been charged or partially charged through amoritisasi new, can be amortized beginning tax year 2002 based on remaining useful for the Class-1.
ABOUT
INCOME TAX TREATMENT OF EXPENDITURE ON / ACQUISITION COSTSSOFTWARE (SOFTWARE) COMPUTER
DIRECTOR GENERAL OF TAXATION,
Considering:That in order to provide convenience and certainty of law in the imposition of expenditure / acquisition cost of software (software) computer, it is necessary to stipulate a decree of the Director General of Taxes on Treatment of Income Tax on Expenditure / Cost Software (Software) Computers.
Given:1. Law no. 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia of 1983 No.. 50, Republic of Indonesia No.. 3263) as amended by Act No.17 of 2000 (State Gazette of the Republic of Indonesia Year 2000 No.. 127, Republic of Indonesia No.. 3985);2. Government Regulation no. 138 of 2000 on Calculation of Taxable Income and Income Tax Redemption In Current Year (State Gazette of the Republic of Indonesia Year 2000 No.. 253, Republic of Indonesia No.. 4055).
M E M U T U S C A N:
Article 1In the decision of the Director General of Taxation is:1. Software (software) is all computer programs that can be used on computer operating systems.2. Common application program is a program that can be used by the user (users) common to process a variety of jobs with the computer.3. Specific application program is a program designed specifically for the automation of system administration purposes, employment or business activities, such as in banking, capital markets, hotels, hospitals or flight.
Setting:DECISION OF THE DIRECTOR GENERAL OF TAXATION ON THE INCOME TAX TREATMENT OF EXPENDITURE / EXPENSES ACQUISITION SOFTWARE (SOFTWARE) COMPUTER.
Article 2(1) Computer software except in the matters referred to in paragraph (2), is an intangible asset (intangible assets) that have a useful life of more than one year and included in the group-1 as referred to in Article 11A Paragraph (2) of the ActIncome Tax.(2) Computer software is a common application program is treated as an expense or cost of routine operations.
Article 3(1) On the expenditure / cost of acquisition and upgrading of computer software application programs commonly owned and used to earn, collect and secure income to be taxed under the general provisions of the Income Tax Act will be deducted at once in the month of expenditures.(2) In terms of general application program referred to in paragraph (1) obtained as part of the purchase price of computer hardware, then expensed is included in the depreciation of computer hardware (Group-1).(3) On the expenditure / cost of acquisition and upgrading of computer software in the form of special applications programs owned and used to earn, collect and secure income to be taxed under the general provisions of the Income Tax Act, shall be expensed through the amortization of intangible assets (Group-1).(4) In terms of expenses / cost of the upgrade program is a special application in paragraph (3), expenses / costs are first added to the book value of the existing fiscal and amortization done with the benefit of the new / full moon starting to do the upgrade.
Article 4The expenditure / cost of acquisition and upgrading of computer software in the form of specific application programs obtained prior to the decision of the Director General of Taxes, long has not been charged or partially charged through amoritisasi new, can be amortized beginning tax year 2002 based on remaining useful for the Class-1.
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