Senin, 25 Mei 2015

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.

Minggu, 24 Mei 2015

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

Kamis, 21 Mei 2015

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.

Rabu, 20 Mei 2015

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

Selasa, 19 Mei 2015

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;