1. KarenaPerusahaan sudah non aktif dan rekening di bank telah tidak aktif
juga. Pada saat pembayaran sebagian Keputusan dari SKPKB (sbg persayaratan
banding) uang berasal dari pinjaman direktur, bagaimana proses
pengembaliannya, apakah dapat dipindahbukukan ke rek direktur (yang sesuai
dengan akte notaris susunan direksi) ? Adakah peraturan/ UU yang mengatur
mengenai restitusi ini?
2. Jika pembayaran tanggal 10 okt 2007, tanggal keputusan 21 Juli 2008 dan
dibacakan tanggal 10 September 2008, bagaimana Perhitungan bunganya?
Atas bantuan dan petunjuknya saya ucapkan terima kasih.
Maria
----- Original Message -----
From: "Triyani" <triyani@indosat.net.id>
To: <forum-pajak@yahoogroups.com>
Sent: Friday, October 31, 2008 8:37 AM
Subject: [forum-pajak] Re: Prosedur Pengembalian Pembayaran Pajak
> KPP memang dapat salinan putusan dari Sekretariat Pengadilan Pajak.
> Hanya saja untuk mempercepat proses (memudahkan AR yang handle) lebih
> baik salinan putusannya dilampirkan.
>
> Jika berhak imbalan bunga, perhitungan bunga dari tanggal pembayaran
> s/d tgl keputusan banding.
>
> Salam,
> Triyani
>
> --- In forum-pajak@yahoogroups.com, "Maria" <mherina@...> wrote:
> >
> > Jadi tetap harus lampirkan surat keputusannya juga, sebab copy keputusan
> > pengadilan kan KPP dapat juga.
> >
> > Perhitungan bunga dari sejak pembayaran samapi pengucapan keputusan?
> Jika
> > lewat tanggal 1 bulan, bagaimana perhitungannya ya? Mis tanggal
> setor 9 Juni
> > 2007, keputusan diucapkan tanggal 19 September 2008
> >
> > Maria
> > ----- Original Message -----
> > From: "Triyani" <triyani@...>
> > To: <forum-pajak@yahoogroups.com>
> > Sent: Thursday, October 30, 2008 5:26 PM
> > Subject: [forum-pajak] Re: Prosedur Pengembalian Pembayaran Pajak
> >
> >
> > > Buat surat permohonan pengembalian kelebihan pembayaran pajak ke KPP
> > > tempat perusahan terdaftar dan dilampirkan salinan putusan banding.
> > >
> > > Kalau berhak atas imbalan bunga, buat lagi surat terpisah untuk
> > > permohonan imbalan bunga-nya
> > >
> > > mengenai rekening, memang idealnya nama pemilik rekening sama dengan
> > > nama wajib pajak. Namun dalam kondisi tertentu, sepanjang dapat
> > > dibuktikan bhw rekening tsb milik penanggung jawab pajak atas WP tsb,
> > > menurut saya dapat digunakan
> > >
> > > Salam,
> > > Triyani
>
>
>
> ------------------------------------
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