Bonds are debt securities, government bonds and regional bonds with a maturity of more than 12. (twelve) months issued by the government and non-government, including bonds issued under sharia principles (sukuk). Bond Interest is the compensation received or obtained by the Bondholder in the form of interest, ujrah/fees, profit sharing, margin, other similar income, and/or discounts.
Based on PP No. 91 of 2021 Article 2 paragraph (1) “For income in the form of Bond Interest received or earned by domestic taxpayers and permanent establishments, they are subject to final income tax.” The final PPh rate is charged at 10% of the basic PPh imposition.
The basis for imposing PPh includes interest from bonds with coupons, in the gross amount according to the period of ownership of the bonds; discount from Bonds with coupons, amounting to the difference in selling price or nominal value over the acquisition price of the Bonds, excluding current interest; and discount from interest-free Bonds, amounting to the difference in the selling price or nominal value over the Bond’s acquisition price.
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