In this article
Medivana summarizes taxes from the transactions that occur: PPh 21 (employee income tax on salaries and doctor fees), PPh 23 (withholding tax on services), and VAT (PPN) if the clinic is a PKP (VAT-registered business).
Data sources
| Tax | From |
|---|---|
| PPh 21 for employees | Monthly payroll |
| PPh 21 for partner doctors | Doctor fee payments |
| PPh 23 | Payments to service suppliers with withholding |
| Output / input VAT | Invoices with VAT and goods receipts (PKP clinics) |
Steps
- Accounting → Tax (permission "Tax summary and export") → choose the tax period.
- Review the summary per tax type and per party (NPWP tax ID or NIK from the employee, doctor, and supplier data).
- Export to the format used for reporting in the DJP (Directorate General of Taxes) system.
Important
- The VAT treatment of healthcare services and drugs, the PPh 21 rates and schemes, and the DJP export format are being verified by a tax consultant. Always review the summary with the clinic's tax consultant before filing.
- Filing and paying taxes remain the clinic's responsibility.