In daily business operations, many young entrepreneurs and internal company staff assume that "all taxes are a company burden." However, this is not entirely true. Not all taxes directly reduce company profits—some are merely collected and remitted to the state.
Misunderstanding this can lead to:
- inaccurate accounting records
- the company's profit appearing "smaller" than it should be
- internal conflict between finance and operations teams
- the company bearing taxes that could actually be charged to another party
This article will discuss how to differentiate which taxes are a burden, which are merely held in trust, and how to avoid unnecessary losses.
1. Taxes That Are Truly a Company Burden
Several types of taxes do directly reduce company profits because their payment is taken from internal cash. Common examples mentioned in documents include:
- Company-borne PPh 21
Occurs when the company chooses to "gross up" or "bear the employee's tax."
- PPh Article 23 if the transaction counterparty refuses withholding
Example: a vendor refuses tax withholding, so the company ends up paying the tax.
- Corporate Income Tax (PPh Badan)
Tax on the company's income in one fiscal year—clearly a burden.
- Input VAT that cannot be credited
For example, because the business is not a PKP (Taxable Entrepreneur) or the tax invoice does not meet the requirements. These taxes do reduce profits, so they must be treated as expenses in the profit and loss statement.
2. Taxes That Are Merely Collected and Remitted (Not a Burden!)
This is the type of tax that is often misunderstood. Many laypeople feel "the company pays taxes," when in reality, the company is merely collecting or withholding taxes from other parties.
The most common examples:
- PPh 21 (withheld from employee salaries)
The company is only the withholding agent—the tax is borne by the employee.
- PPh 23 from vendors
As long as it is withheld from vendor payments, it is not a company burden.
- PPh 22 on imports or certain procurements
The company merely remits taxes that are in the nature of PPh prepayments.
- PPN Keluaran
PPN dipungut dari pelanggan, bukan dari laba perusahaan.
Selama mekanisme pemotongan & pemungutannya benar, pajak ini tidak mengurangi profit perusahaan sama sekali.Inilah mengapa klasifikasi pajak dalam pembukuan sangat penting.
3. Pajak yang Sebenarnya Dapat Dibebankan ke Pihak Ketiga
Dalam dunia kontrak dan perjanjian bisnis, ada banyak pajak yang bisa dibebankan kembali kepada pihak yang menerima manfaat.
Contoh yang disebut dalam file:
- PPN (Output Tax)
Selalu menjadi beban pelanggan, bukan penjual.
- PPh Final (misalnya atas sewa bangunan)
Bisa dibebankan kepada penyewa jika diatur dalam kontrak.
Ini berarti, dengan pengaturan kontrak yang tepat, perusahaan tidak perlu menanggung pajak yang seharusnya menjadi kewajiban pihak lain.Kesalahan umum pengusaha muda: menandatangani kontrak tanpa klausul pajak, lalu akhirnya terjadi sengketa atau perselisihan terkait siapa yang seharusnya membayar pajak tersebut.
4. Implikasi Akuntansi dan Risiko Manajerial
Salah memahami siapa yang wajib menanggung pajak bisa berdampak besar: Kesalahan pencatatan laba
Beban pajak bisa keliru masuk ke biaya operasional. Duplikasi beban
PPh 23 bisa tercatat dua kali jika tidak dipahami dengan benar. Konflik dengan vendor atau karyawan
Karena tidak jelas siapa yang menanggung pajak. Risiko kerugian akibat salah set kontrak jika klausul pembebanan pajak tidak dibuat jelas sejak awal.Makanya, edukasi rutin ke tim finance-operasional sangat penting agar tidak ada miskomunikasi internal.
5. Pajak Bisa Menjadi Beban Jika Ada Temuan Pemeriksaan atau SP2DK
Meski tidak semua pajak adalah beban, kelalaian administratif justru dapat membuat pajak menjadi beban perusahaan.
Contohnya:
- tidak melakukan pemotongan PPh 23
- tidak memungut PPN
- salah menerbitkan faktur
- data tidak konsisten sehingga muncul kurang bayar
- telat merespons SP2DK
Akibatnya:
- koreksi pajak dari fiskus
- denda bunga per bulan
- sanksi administratif
- beban tambahan yang sebenarnya bisa dihindari
Kesimpulan: Tidak Semua Pajak Harus Ditanggung Perusahaan
The notion that all taxes are a corporate burden is a myth that needs to be corrected. The facts are:
- There are taxes that are truly a burden (Corporate Income Tax, non-creditable VAT input, etc.)
- There are taxes that are merely collected & remitted (PPh 21, 23, VAT output)
- There are taxes that can be shifted to other parties through contracts
- There are taxes that become a burden due to non-compliance, not due to the nature of the tax itself
With the correct understanding, companies can:
- avoid unnecessary losses
- create more secure contracts
- record taxes accurately
- maintain tax compliance without sacrificing profit
