RELATED STATUTORY TAX IN INDONESIA

The notion of a special relationship:
In practice often occurs a business entity transacting with other business entities, while both are still in the same business group. In such case, do not close the possibility of related party transactions that are not reasonable. Therefore,

CREDITING INPUT TAX

The provisions on crediting Input Tax for Taxable Person who should use the Guide crediting Input Tax Calculation: 

1. In the acquisition of taxable goods and / or services Taxable  
    Taxable Person crediting Input tax on the acquisition of taxable 
    goods and / or Taxable Services  is equal to the percentage 
    estimate of the average number of delivery  the tax payable on 
    the surrender entirely in the Notice VAT-month period of  
    acquisition of taxable goods and / or Taxable Services.

CLEAN WATER DELIVERY EXEMPTED FROM VAT

On the transfer of water by employers exempt from the Value Added Tax which consists of:
a. Clean water is not yet ready to drink; and / or
b. Clean water is ready to drink (water) not including bottled water. Bottled water is water that has been treated with special treatment

OBLIGATIONS TAXABLE PERSON IN CHARGE VAT RETURN PERIOD

Each taxpayer must fill out the Notice in Indonesian by using Latin letters, Arabic numerals, the currency of rupiah, and signed and delivered to the office of the Directorate General of Taxation where taxpayer confirmed.For Taxpayers who use foreign languages ​​and currencies other than Rupiah in the implementation of its books, shall deliver the Notice

SURAT KETETAPAN KURANG BAYAR (PSL 13 UU NO.28/2007)

-	SKPKB adalah surat ketetapan pajak yang menentukan besarnya jumlah pokok pajak, jumlah kredit pajak, jumlah pembayaran pokok pajak, besarnya sanksi administrasi, dan jumlah yang masih harus dibayar.
-

KEWAJIBAN PENGUSAHA KENA PAJAK DALAM PENGISIAN SPT MASA PPN

Setiap Wajib Pajak wajib mengisi Surat Pemberitahuan dalam bahasa Indonesia dengan menggunakan huruf Latin, angka Arab, satuan mata uang rupiah, dan menandatangani serta menyampaikan ke kantor Direktorat Jenderal Pajak tempat Wajib Pajak dikukuhkan.

PENYERAHAN AIR BERSIH YANG DIBEBASKAN DARI PENGENAAN PPN

Atas penyerahan air bersih oleh pengusaha dibebaskan dari pengenaan Pajak Pertambahan Nilai yang terdiri dari :

a.      Air bersih yang belum siap untuk diminum; dan/atau

b.      Air bersih yang sudah siap untuk diminum (air minum) tidak termasuk air minum dalam kemasan.    Air minum dalam kemasan