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