Berdasarkan PMK No. 56/PMK.010/2021 berikut adalah 3 jenis pemekaran usaha yang tidak dikenakan pajak penghasilan (PPh):
- pemisahan usaha 1 (satu) Wajib Pajak badan dalam negeri yang modalnya terbagi atas saham menjadi 2 (dua) Wajib Pajak badan dalam negeri atau lebih dengan cara mendirikan badan usaha baru dan mengalihkan sebagian harta dan kewajiban kepada badan usaha baru tersebut, yang dilakukan tanpa melakukan likuidasi badan usaha yang lama;
- pemisahan usaha 1 ( satu) Wajib Pajak badan dalam negeri yang modalnya terbagi atas saham dengan cara mengalihkan sebagian harta dan kewajiban kepada 1 ( satu) atau lebih Wajib Pajak badan dalam negen yang modalnya terbagi atas saham, yang dilakukan tanpa membentuk badan usaha baru dan tanpa melakukan likuidasi badan usaha yang lama, dan merupakan pemecahan usaha sebagaimana dimaksud dalam ketentuan peraturan perundang-undangan di bidang Pajak Pertambahan Nilai; atau
- suatu rangkaian tindakan untuk melakukan pemisahan usaha 2 (dua) atau lebih Wajib Pajak badan dalam negeri yang modalnya terbagi atas saham dengan cara mengalihkan sebagian harta dan kewajiban dari usaha yang dipisahkan dan menggabungkan usaha yang dipisahkan tersebut kepada 1 (satu) badan usaha tanpa melakukan likuidasi badan usaha yang lama.
Wajib Pajak sebagaimana yang dimaksud oleh poin B dan C adalah Wajib Pajak yang:
- Wajib Pajak Badan Usaha Milik Negara (BUMN) yang menerima tambahan penyertaan modal Negara Republik Indonesia, sepanjang pemekaran usaha dilakukan terkait pembentukan perusahaan induk (holding) BUMN; atau
- Wajib Pajak badan yang melakukan pemisahan usaha sehubungan dengan restrukturisasi BUMN dengan syarat:
- Restrukturisasi dilakukan paling lama terhitung sejak awal Tahun Pajak 2021;
- Pengalihan harta tidak dilakukan dengan cara jual beli atau pertukaran harta; dan
- Restrukturisasi serta pengalihan harta telah memperoleh persetujuan dari menteri yang menyelenggarakan urusan pemerintahan di bidang pembinaan BUMN.
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