PENGERTIAN PENGHASILAN MENURUT UU PPH

Pengertian penghasilan dalam Pasal 4 Undang-Undang Pajak Penghasilan didefinisikan sebagai berikut :

·     Setiap tambahan kemampuan ekonomis,

·    Yang diterima (cash basis) atau diperoleh (accrual basis) Wajib 
    Pajak,

BUT BAGI BADAN SEBAGAI SUBJEK PAJAK LUAR NEGERI

Suatu bentuk usaha tetap mengandung pengertian adanya suatu tempat usaha (place of business) yaitu fasilitas yang dapat berupa tanah dan gedung termasuk juga mesin-­mesin dan peralatan. Tempat usaha tersebut bersifat permanen dan digunakan

BANTUAN ATAU SUMBANGAN

Bantuan atau sumbangan sepanjang tidak ada hubungan dengan usaha, pekerjaan, kepemilikan atau penguasaan antara pihak-pihak yang besangkutan, pengeluarannya tidak dapat dibebankan sebagai biaya fiskal sesuai Pasal 9 ayat (1) huruf g UU PPh.

CRITERIA / DETAILS HOSPITALITY SERVICES THAT ARE NOT SUBJECT TO VAT

The type of services that are not subject to Value Added Tax (VAT) is a particular service in the hospitality services group includes:

• Room rental services, including enhancements in hotels, lodging houses, motels, inns, hostels and facilities associated with the activities of hospitality to guests who stay;

PENGHASILAN DALAM UNDANG-UNDANG PAJAK PENGHASILAN

Menurut Pasal 4 Undang-Undang Pajak Penghasilan, penghasilan didefinisikan sebagai setiap tambahan kemampuan ekonomis yang diterima (cash basis) atau diperoleh (accrual basis) Wajib Pajak, baik yang berasal dari Indonesia maupun dari luar Indonesia,yang dapat dipakai untuk konsumsi atau untuk menambah kekayaan Wajib Pajak yang bersangkutan,dengan nama dan dalam bentuk apa pun.

KEWAJIBAN KONSULTAN PAJAK

Dalam menjalin hubungan kerjasama dengan klien, seorang Konsultan Pajak Indonesia wajib menjaga sikap profesional dan kerahasiaan dalam hubungan kerjasama dengan klien serta wajib menolak permintaan klien untuk melakukan perbuatan yang

OBJECT OF TAX DISPUTE

When applying to the Court of Tax Appeals, taxpayer generally only disputed matters concerning the amount of material as the principal amount of tax, tax penalties, the amount of underpayment, overpayment, and other material things. Whereas in this appeal

KONSULTAN PAJAK

Pada hakekatnya tidak ada negara yang maju tanpa dukungan rakyat. Sebaliknya tidak ada masyarakat yang maju dan berkembang tanpa negara. Untuk itu, negara melalui pemerintah berdasarkan konstitusinya mempunyai tugas memberikan pelayanan terhadap kepentingan masyarakat dan melaksanakan pembangunan

INCOME TAX ON SHIPPING / FOREIGN AIR

Tax on Shipping / Aviation Abroad

1.       Taxpayers shipping companies and / or flight domiciled
        abroad who do business through permanent   establishments
        in Indonesia.

2.       Distribution of gross Taxpayer shipping companies and / or
       foreign airlines are all value replacement or compensation in

TERMS OF TAX COLLECTION

Terms taxation

It is not easy to impose a tax on society. If too high, people will be reluctant to pay taxes. But if too low, then the development will not run due to lack of funds. In order not to cause a variety of problems, then the tax collection must meet the requirements, namely:

PEMBENTUKAN DAN PELAKSANAAN KESEPAKATAN HARGA TRANSFER (ADVANCE PRICING AGREEMENT)

 Pengajuan Kesepakatan Harga Transfer (Advance Pricing Agreement) selanjutnya disingakat  APA dapat dilakukan oleh Wajib Pajak dalam negeri Indonesia dan Wajib Pajak luar negeri yang menjalankan usaha atau melakukan kegiatan melalui Bentuk Usaha Tetap di Indonesia, atau Wajib Pajak dalam negeri Negara Mitra atau Yurisdiksi Mitra.

WHO WOULD WITHHOLD TAX?

Who the hell are picked tax it?

Based institutions to manage,  taxes can be divided into two, namely:

Tax Center:
Taxes are managed by the central government, which  in this case managed by the Directorate General of Taxes, among others:

TAX DEBT

Director General of Taxation can perform tax collection action, if the amount of tax payable based Tax Collection Letters, Pay Less Tax Assessment Letter and Letter of Tax Underpayment Supplement, and the Decree of Correction, Decree Objection, Appeal Decision, as well as the Reconsideration Decision cause the amount of tax payable increases, the tax is not paid by the Insurer in accordance with the timeframe set out in the tax legislation.

REFUND EXCESS TAX PAYMENTS

Excess Refund Tax Payment

Definition:

Refund of excess tax payments (refunds) occurs  if the amount of the tax credit or the amount of tax paid greater than the amount of tax payable or has tax payment is not supposed to be payable,
with notes taxpayer has no other tax debts.

PENGGUNAAN NOMOR SERI FAKTUR PAJAK DAN TATA CARA PEMBUATAN FAKTUR PAJAK

Pengusaha Kena Pajak wajib membuat Faktur Pajak dengan menggunakan Nomor Seri Faktur Pajak yang ditentukan  oleh Direktorat Jenderal Pajak.  Nomor Seri Faktur yang diberikan digunakan untuk  membuat faktur Pajak pada tanggal Surat Pemberian Nomor Seri Faktur Pajak atau tanggal sesudahnya dalam

ADMISSION TO GET A NUMBER OF SIGNIFICANT TAXPAYERS

Registration To Get Taxpayer Identification Number:

Based on its own assessment system for each taxpayer must register with the Tax Office or through the Office of Information and Observation Potential Taxation whose jurisdiction covers the residence or domicile of the taxpayer, to be given Taxpayer Identification Number.

FEATURES TAX

The characteristics of the tax

Of the various definitions given to the tax, either sense economically (taxes as a transfer of resources from the private sector to the public sector) or juridical sense (tax is a levy can be imposed) can be deduced about the elements contained in the definition of taxes, between as follows:

ADMISSION TO GET A NUMBER OF SIGNIFICANT TAXPAYERS

Registration To Get Taxpayer Identification Number:

Based on its own assessment system for each taxpayer must register with the Tax Office or through the Office of Information and Observation Potential Taxation whose jurisdiction covers the residence or domicile of the taxpayer, to be given Taxpayer Identification Number.

OBJECT OF INCOME TAX

The object of income tax is: every additional economic capability received or acquired by a taxpayer, whether originating from Indonesia and outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer concerned, with the name and in any form.

ELIMINATION OF NUMBER OF COST TAXPAYERS AND CONDITIONS

Removal of Tax Registration Number and Requirements set as follows:

• Taxpayer died and did not leave a legacy, required the presence of a photocopy of the death certificate or report the death of the competent authority;

KRITERIA / RINCIAN JASA PERHOTELAN YANG TIDAK DIKENAI PPN

Jenis jasa yang tidak dikenai Pajak Pertambahan Nilai (PPN) adalah jasa tertentu dalam kelompok jasa perhotelan meliputi : 

a. Jasa penyewaan kamar, termasuk tambahannya di hotel, rumah 
   penginapan , motel, losmen, hostel serta fasilitas yang terkait 
   dengan kegiatan perhotelan untuk tamu yang menginap;

SISTEM PEMBAYARAN PAJAK SECARA ELEKTRONIK

Wajib Pajak dapat melakukan pembayaran/penyetoran pajak dengan sistem pembayaran pajak secara elektronik meliputi seluruh jenis pajak, kecuali :

a.       Pajak dalam rangka impor yang diadministrasikan 
       pembayarannya oleh biller Direktorat Jenderal Bea dan Cukai;

b.      Pajak yang tata cara pembayarannya diatur secara khusus.

PRINCIPLES OF TAX COLLECTION

Principle of taxation according to expert opinion in order to achieve the purpose of taxation, some experts argued about the principle of taxation, among others:
Adam Smith, founder of the theory of The Four Maxims
1. According to Adam Smith in his Wealth of Nations with the teachings of the famous "The Four Maxims", principle of  taxation are as follows:

HISTORY OF TAXATION

The history of taxation in the beginning is a tribute (for free of charge provision) but its nature is an obligation that can be imposed that must be implemented by the people (society) to  a king or ruler. People when it gives tribute to the king or ruler shaped in kind in

PPN ATAS PENYERAHAN EMAS PERHIASAN

Penyerahan Emas Perhiasan dan/atau jasa yang terkait dengan Emas Perhiasan  oleh Pengusaha Emas perhiasan terutang Pajak Pertambahan Nilai,  yang meliputi pabrikan emas perhiasan dan pedagang emas perhiasan.   Pabrikan emas perhiasana adalah pengusaha  yang menghasilkan emas perhiasan dan melakukan

DEFINITION OF TAX INDONESIA

Taxes are the contributions of the people to the state treasury by law to be enforced with no remuneration is received directly. Tax authorities collected by legal norms to cover the cost of production of goods and services collectively to achieve common prosperity.

HAK WAJIB PAJAK YANG DIATUR DALAM UNDANG-UNDANG PERPAJAKAN

Hak-hak Wajib Pajak yang diatur dalam undang-undang perpajakan adalah sebagai berikut :

1. Hak untuk mendapatkan pembinaan dan pengarahan dari fiskus Hak ini merupakan konsekuensi logis daru sistem self assessment