PEMBUKUAN DALAM BAHASA ASING DAN MATA UANG SELAIN RUPIAH

1.   Pembukuan dalam Bahasa Asing dan Mata Uang Selain Rupiah 
    dapat diselenggarakan oleh Wajib pajak dengan persetujuan 
    Menteri Keuangan yaitu:

    a.    Wajib Pajak dalam rangka penanaman modal asing;

    b.    Wajib Pajak dalam rangka kontrak karya pertambangan;

SERVICES DELIVERY OF EDUCATIOAN SCHOOLS

a.  Services Delivery of Education schools, such as services  the 
     implementation of general education, vocational 
     education, special education, service education, education   
     religious, academic education and professional education;b.  
     School education services.

LETTER OF TAX BILLS

STPs is a letter to the tax bill and or administrative sanctions such as fines, and or interest. Administrative penalties billed with STPs include administrative fine of Rp. 50000.00 for taxpayers who are not or are late in submitting STPs period, administrative fines of Rp. 100,000.00 for taxpayers who are not or are late in submitting the annual Tax, penalty 2% of Tax Base for entrepreneurs who do

ADMINISTRATIVE SANCTIONS IN THE FIELD OF TAXATION

 Administrative Sanctions in the field of taxation:

a. Sanctions Adrninistrasi Fine Form

Penalties are kind of sanctions most commonly found in the tax law. Related penalty amount may be set at a certain amount, a percentage of a certain amount, or a number of multiplication of a certain amount.

LATE ADMINISTRATIVE SANCTIONS / NOT PAY TAXES

1. Administrative Sanctions Late Paying Taxes (Article 9 
    paragraph  2a General Provisions Taxation)
If payment or tax payment made after the due date of payment or tax payment, subject to administrative sanctions in the form of an interest rate of 2% a month, calculated and payment is due until the payment date of the sanctions, and parts and counted the full moon of the month.

SANCTIONS IN THE FIELD OF TAXATION

We often hear proceed with criminal sanctions in a general court. In taxation is subject to criminal sanctions. General Provisions Tax Law states that in essence, the imposition of criminal sanctions is the latest attempt to improve tax compliance. However, the government still provides assistance in the enforcement of criminal

THEORY OF TAX COLLECTION

According to R. Santoso Brotodiharjo SH, in his book Introduction to Tax Law, there are several theories that underlie the existence of taxation, namely:

    Insurance theory, according to this theory, the state has a duty to protect its citizens from all interests both safety and the safety of their belongings soul. For the protection necessary expenses like insurance agreement required the payment of premiums. Tax

GAINS FROM THE SALE OR TRANSFER OF PROPERTY

Gains from the sale or transfer of property, including:

• Gains from transfer of property to the company, partnership, and other entities in lieu of shares or equity;
• Gains derived by the company, partnership, and other entities for the transfer of property to shareholders partners or members;

OBJECT OF TAX DISPUTE

When applying to the Court of Tax Appeals, Taxpayers 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 process, taxpayers can also dispute the things that are formal (formal aspects) both formalities in tax audits and the finalization of Objections.

PENGERTIAN, JENIS DAN FUNGSI SURAT PEMBERITAHUAN

1.    Pengertian Surat Pemberitahuan  :

Surat Pemberitahuan (SPT) adalah surat yang oleh Wajib Pajak digunakan untuk melaporkan penghitungan dan atau pembayaran pajak, objek pajak dan atau bukan objek pajak dan atau harta dan kewajiban, menurut ketentuan peraturan perundang-undangan perpajakan.

TAX ON DOMESTIC FLIGHT

Tax on Domestic Flight:

1.      Taxpayers domestic airline is  Airline companies domiciled in
       Indonesia     who earn income based on the charter agreement.

2.      Distribution of the taxpayer's gross airlines in country is all
      remuneration or pecuniary or replacement value   value of

TAX CONSULTANT

In essence there is no developed country without the support of the people. Otherwise no society without a developed and developing countries. To that end, the state through the government based on the constitution has the task to provide services to the interests of the community and implement national development, so that the goals and ideals of a just and prosperous society can be realized.

DEFINITION OF STATUTORY INCOME TAX INCOME IN INDONESIA

Within the meaning of Article 4 of the Income Tax Act Income is defined as follows: 
• Each additional economic capability,
• The received (cash basis) or acquired (accrual basis) 
   taxpayers,
• Whether originating from Indonesia and outside Indonesia, 
• What can be used for consumption or to increase the wealth 
   of the taxpayer,

FORMATION AND IMPLEMENTATION AGREEMENT TRANSFER PRICE (ADVANCE PRICING AGREEMENT)

Filing Transfer Price Agreement (Advance Pricing Agreement) hereinafter abbreviated APA can be done by the taxpayer within Indonesia and abroad Taxpayers conducting business or engaged in activities through permanent establishments in Indonesia, or the taxpayer in the country or jurisdiction Partner Partner Country. 

PRINCIPLES OF TAX

So that the state can impose taxes on citizens or to other individuals or entities who are not citizens, but have a relationship with that country, of course there should be provisions that govern them. For example in Indonesia, as expressly stated in Article 23 paragraph (2) of the Act of 1945 that all taxes to finance state  prescribed by law. To be able to prepare a taxation law, required the basics or fundamentals that will be used as a base by the state to impose taxes.

PEMBETULAN SURAT PEMBERITAHUAN SEBELUM DUA TAHUN

Pembetulan SPT sebelum jangka waktu 2 tahun, sebelum dilakukan pemeriksaan, sesuai Pasal 8 ayat 1 UU KUP, Wajib Pajak dengan kemauan sendiri dapat membetulkan SPT yang telah disampaikan dengan menyampaikan pernyataan tertulis dalam jangka waktu 2

(dua) tahun sesudah berakhimya Masa Pajak, Bagian Tahun Pajak

PERPANJANGAN WAKTU PENYAMPAIAN SPT TAHUNAN

Direktorat jenderal pajak atas permohonan Wajib Pajak  (WP) dapat memperpanjang jangka waktu penyampaian Surat Pemberitahuan (SPT) untuk paling lama 6 bulan  (Pasal 3 ayat (4) UU KUP).

1.    Prosedur Perpanjangan Waktu Penyampaian SPT Tahunan :

Apabila WP temyata tidak dapat menyampaikan/ menyiapkan

SANKSI YANG BERHUBUNGAN DENGAN NPWP DAN NPKP

1.    Kesengajaan :

Setiap orang yang dengan sengaja tidak mendaftarkan diri, atau menyalahgunakan atau menggunakan tanpa hak Nomor Pokok Wajib Pajak atau Nomor Pengukuhan Pengusaha Kena Pajak, sehingga dapat merugikan pada pendapatan

JANGKA WAKTU PELAPORAN KEGIATAN USAHA UNTUK DIKUKUHKAN SEBAGAI PKP

Jangka Waktu Pelaporan Kegiatan Usaha  :

• Wajib Pajak orang pribadi yang menjalankan usaha atau pekerjaan bebas dan Wajib Pajak badan, wajib melaporkan usahanya untuk dikukuhkan sebagai Pengusaha Kena Pajak (PKP) sebelum melakukan penyerahan Barang Kena Pajak dan atau Jasa Kena Pajak bagi yang memenuhi ketentuan sebagai Pengusaha Kena Pajak;

JANGKA WAKTU PENDAFTARAN WAJIB PAJAK UNTUK MEMPEROLEH NPWP

• Wajib Pajak orang pribadi yang menjalankan usaha atau pekerjaan bebas dan Wajib Pajak badan, wajib mendaftarkan diri untuk memperoleh NPWP paling lama 1 (satu) bulan setelah saat usaha mulai dijalankan;

HUBUNGAN ISTIMEWA ANTAR BADAN USAHA

1.   Pengertian hubungan istimewa  :

Di dalam praktik seringkali terjadi suatu badan usaha bertransaksi dengan badan usaha lainnya, sedangkan keduanya masih dalam satu kelompok usaha. Dalam hal demikian, tidak menutup kemungkinan terjadi transaksi hubungan istimewa yang tidak wajar. Untuk itu,

WAJIB PEMBUKUAN BAGI WAJIB PAJAK BADAN

Di dalam Undang-Undang KUP, diatur bahwa Wajib Pajak Badan di Indonesia wajib menyelenggarakan pembukuan, yaitu suatu proses pencatatan yang dilakukan secara teratur untuk mengumpulkan data dan informasi keuangan yang meliputi harta, kewajiban,

OBJEK PAJAK PENGHASILAN FINAL

Di dalam Pasal 4 ayat 2 UU PPh, dijelaskan bahwa atas penghasilan berupa bunga deposito dan tabungan-tabungan lainnya, penghasilan dari transaksi saham dan sekuritas lainnya di bursa efek, penghasilan dari pengalihan harta berupa tanah dan atau bangunan

KEUNTUNGAN PENJUALAN / PENGALIHAN HARTA

Keuntungan karena penjualan atau karena pengalihan harta termasuk : 

• Keuntungan karena pengalihan harta kepada       perseroan, persekutuan, dan badan lainnya sebagai pengganti saham atau penyertaan modal;