PENGUKUHAN SEBAGAI PENGUSAHA KENA PAJAK (PKP)

Pengusaha Kena Pajak (PKP) adalah pengusaha yang  melakukan penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak yang dikenai pajak berdasarkan Undang-Undang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah.

VALUE ADDED TAX

Value Added Tax (VAT) is a tax levied top:
a. delivery of taxable goods in the Customs Area conducted by the 
    employer;
b. imports taxable goods;
c. delivery of Taxable Services Taxes in the Customs Area  
    conducted by the employer;

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.