Pajak

14 September 2008

[forum-pajak] jasa

Dear rekan2 Taxer.....

saya mo minta tolong nich pada teman2......
1.peraturan yg menjelaskan bahwa jasa tsb kena PPh 21/PPh
23.(no.peraturan & th brp)
2.trus bisa beri tau situs2ttg perpajakan selain situs
pemerintah,soalnya ama OP IT tempat saya kerja harus lapor dulu situs2
yg mo di brows.......
biar bisa diakses.

sekian rekan2thanks ya.

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Re: [forum-pajak] tanya tentang bea masuk

Pertama tama harus tahu no HS barang tersebut dengan mengetahui jenis mesinnya, dan melihat berapa % bayar bea masuknya kemudian yang harus dibayar adalah PPH pasal 22 sebesar 2,5 % (API)kali nilai CIF (harga barang+ongkos angkut+insurance) dan PPN sebesar 10%.

Memang barang2 dari china sekarang lagi diawasi karena mengancam industri dalam negeri, tetapi khusus mesin kabanyakan memang jalur merah, yaitu diperiksa fisik mesinnya.

Contoh :
Suatu barang dengan nilai CIF USD 13.300 dipungut Bea Masuk sebagai berikut :
-      Bea Masuk = 5%
-      PPN = 10%
-      PPh Pasal 22 = 2,5%
-      Kurs NDPBM = Rp. 10.000/usd
Ditanya : Berapa besarnya Bea Masuk, PPN, dan PPh yang terutang ?
Jawab :
-          Bea Masuk
= X % (CIF x NDPBM)
= 5% x USD 13.300 x Rp. 10.000
= Rp. 6.650.000

-          Pajak Pertambahan Nilai
= X % (CIF x NDPBM) + BM
= 10% x (USD 13.300 X 10.000) + Rp. 6.650.000
= 10% x (133.000.000 + 6.650.000)
= 10% x Rp. 139.650.000
= Rp. 13.965.000

-          Pajak Penghasilan Ps. 22
= X % (CIF x NDPBM) + BM
= 2,5% x (USD 13.300 X 10.000) + Rp. 6.650.000
= 2,5% x (133.000.000 + 6.650.000)
= 2,5% x Rp. 139.650.000
= Rp. 3.941.250

Jumlah yang terhitung :
-          Bea Masuk = Rp. 6.650.000
-          PPN = Rp. 13.965.000
-          PPh Pasal 22 = Rp. 3.941.250
Total = Rp. 24.556.250

--- On Fri, 9/12/08, ishak_yuwono <ishak_yuwono@yahoo.com> wrote:

From: ishak_yuwono <ishak_yuwono@yahoo.com>
Subject: [forum-pajak] tanya tentang bea masuk
To: forum-pajak@yahoogroups.com
Date: Friday, September 12, 2008, 10:27 AM

salam,

saya kebingungan mencari info ttg bea masuk dari china. Dan kebetulan
menemukan forum ini.
langsung contoh kasus aja ya.

misalnya :
saya (perorangan) ingin membeli mesin di china dgn dimensi(peti)
2x1x5meter. dan saya membelinya dengan harga USD 13.000. penjualnya
mengatakan bahwa saya kena biaya kirim USD 300(biaya kirim ke
surabaya). lalu barang tsb mau saya kirim lagi ke BANJARMASIN. Berapa
biaya yang harus saya keluarkan hingga barang tsb tiba di
banjarmasin/ surabaya?

tolong pencerahannya ya. soalnya beberapa importir di sby bilang kalau
saat ini sedang "lampu merah"? kenapa kok lampu merah?

terima kasih.

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Re: [forum-pajak] Tanya Pph Pasal 21

Pak Adhy,

Kelebihan PPh 21 bisa dikompensasikan untuk pajak berikutnya dengan cara :

Mengajukan surat permohonan Surat Pemidahbukuan (PBK) ke Kantor pajak dimana bapak lapor, kemudian dari kantor pajak akan mengirimkan surat Bukti Pemindahbukuan dan itu merupakan dokument lampiran untuk pengurang pajak untuk periode yang bapak maksud.

Proses bukti pemindahbukuan sekitar 2 bulan itupun kita harus aktif tanya ke ARnya, apabila kita belum terima bukti pemindahbukan maka belum bisa dikompesasikan pada bulan berikutnya.

Semoga dapat membantu.

Salam
Lina

----- Original Message ----
From: Adhy Tri Anggoro Bramantiyo <adhy.bramantiyo@yahoo.co.id>
To: Forum Pajak <forum-pajak@yahoogroups.com>
Sent: Friday, September 12, 2008 10:46:54 AM
Subject: [forum-pajak] Tanya Pph Pasal 21

Mohon bantuannya rekan-rakan semua,

Saya ingin menanyakan jika kita ada kelebihan pembayaran (SSP) pajak masa bulanan pph pasal 21, apa kelebihan bayar tersebut bisa kita kompensasikan untuk pembayaran (SSP) pajak masa pasal 21 bulan berikutnya, jika bisa bagaimana mekanismenya

Terima kasih atas bantuannya

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Re: [forum-pajak] Tanya (Reimbursement lagi)..

Tetap dipotong pak, tapi sebaiknya pihak yang memotong pph tersebut adalah
pihak yang nanti akan membiayakan biaya sewa tersebut.

----- Original Message -----
From: "Cahyo Purnama" <cahyo.purnama@yahoo.co.id>
To: <forum-pajak@yahoogroups.com>
Sent: Friday, September 12, 2008 1:50 PM
Subject: [forum-pajak] Tanya (Reimbursement lagi)..

Met siang..
Saya mau nanya ni..
Tempat saya kerja punya kasus seperti ini..
Ada karyawan yang dinas ke luar kota selama periode tertentu untuk bertemu
klien.. Klien menyewakan rumah(milik perorangan) untuk karyawan
tsb..Kemudian oleh pihak klien sewa rumah tsb di reimburst ke perusahaan
tempat saya kerja sebesar nilai sewa tanpa markup ,.Yang ingin saya tanyakan
apakah atas reimburst sewa rumah itu di potong PPh 4 ayat 2??
Terima Kasih atas bantuanya.

___________________________________________________________________________
Dapatkan info tentang selebritis - Yahoo! Indonesia Search.
http://id.search.yahoo.com/search?p=selebritis&cs=bz&fr=fp-top

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Re: [forum-pajak] tanya PPh 21

Pak Adhy, mekanisma pelaporan pajak bulanan pph pasal 21 masih global, jadi
Pak Adhy bisa mengurangi setoran pph pasal 21 masa berikutnya dan
mencantumkan jumlah pajak yang disetor tersebut di spt masa pph pasal 21nya
juga.

----- Original Message -----
From: "adhy bramantiyo" <adhy.bramantiyo@yahoo.co.id>
To: <forum-pajak@yahoogroups.com>
Sent: Friday, September 12, 2008 9:40 AM
Subject: [forum-pajak] tanya PPh 21

> Mohon bantuannya,
>
>
>
> Saya ingin menanyakan jika kita ada kelebihan pembayaran (SSP) pajak masa
> bulanan pph pasal 21, apa kelebihan bayar tersebut bisa kita kompensasikan
> untuk pembayaran (SSP) pajak masa pasal 21 bulan berikutnya, jika bisa
> bagaimana mekanismenya
>
>
>
> Terima kasih atas bantuannya
>
>
>
> [Non-text portions of this message have been removed]
>
>

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Re: [forum-pajak] Perbaikan PPN yang sudah pengajuan restitusi tetapi belum keluar SP3

1. Bisa dilakukan pembetulan pak, sepanjang masih dalam jangka waktu 2 tahun sejak berakhirnya masa pajak ybs.

2. Dasar hukumnya pasal 8 ayat 1 UU KUP (telah diubah terakhir dengan UU No 28 Tahun 2007)

--- On Sat, 9/13/08, Reza Ichsani <reza@chemi-con.co.id> wrote:

From: Reza Ichsani <reza@chemi-con.co.id>
Subject: [forum-pajak] Perbaikan PPN yang sudah pengajuan restitusi tetapi belum keluar SP3
To: forum-pajak@yahoogroups.com
Date: Saturday, September 13, 2008, 12:07 AM

Dear Teman-teman member Forum Pajak

Mohon bantunnya,

Saya punya masalah dalam pelaporan pajak PPN,
pelaporan PPN tahun 2007 yang telah di laporkan dengan permohonan
restitusi terdapat data yang salah yang mengakibatkan nilai restitusi tersebut
berubah.
pertanyaan saya:
1. bisakah pelaporran PPN tersebut di lakukan pembetulan
2. kalo bisa apa dasar KUPnya
3. Kalo tidak apa yang seharusnya di lakukan

Jawaban dari teman-teman semuanya sangat saya harapkan
dan sangat saya tunggu

Terima kasih

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[forum-pajak] no invoice di B.C. 2.3

selamat pagi para guru pajak...

yg ingin saya tanyakan terkait penomoran No. Invoice yg tertera d BC 2.3 berbeda dengan no invoice yg ditagihkan.
maksudnya, saat pengiriman barang melampirkan BC 2.3 ke pihak bea cukai dengan menuliskannya pada form BC dgn no invoice 123.123 tapi saat supplier menagih ke kita(INV+Faktur Pajak) no inv 456.456. Ini berbeda dikarnakan barang yg d order urgent pada bulan agustus 2008, di buatkan no. invoice terlebih dahulu saat akan melakukan pengiriman barang tapi pada saat menagihkan d bulan sept 2008 no invoice 456.456 bukannya dengan no invoice 123.123. apakah dengan no invoice B.C dengan invoice berbeda tagihan menjadi masalah .....???

mohon pejelasannya.....
regard's

koe_indonesia

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Re: [forum-pajak] e-spt PPN di linux

betul dikantor ane juga pake OS linux
dan tdk bisa instal eSPT sehingga
instal juga OS Microsoft.
selamat mencoba buat bung Jay
smoga berhasil ane tunggu khabarnya
trims
candra

----- Original Message ----
From: jay kur <jayridwan@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Friday, September 12, 2008 4:26:36 PM
Subject: Re: [forum-pajak] e-spt PPN di linux

halo mas Thio,

Waktu kita tanyakan sama instruktur brevet diterangkan bahwa eSPT saat ini hanya bisa dijalankan
di windows karena database yang digunakan untuk eSPT adalah data microsoft access,
Kendalanya adalah ketika ODBCnya diminta kita tidak install ODBCnya sehingga program eSPT tersebut tidak
bisa jalan di Linux.kita lagi coba untuk connect data tersebut melalui linux open source
tapi belum selesai lagi dicari connectornya. Mudah-mudahan secepatnya dapat kita temukan.

Tapi barang kali rekan lain sudah menemukannya mohon disharing ya.

Agar tidak terlalu tergantung sama Windows dan officenya yang nambah biaya.

Terima Kasih
Jaya

----- Original Message ----
From: Thio Sunaryo ts051073@yahoo. com.
To: forum-pajak@ yahoogroups. com
Sent: Friday, September 12, 2008 1:57:41 PM
Subject: [forum-pajak] e-spt PPN di linux

Selamat siang semua,

Saya mau menggunakan program e-spt PPN di linux , tetapi tidak bisa.
Ada teman-teman yang bisa membantu ?

Terima kasih sebelumnya

thio sunaryo

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Re: [forum-pajak] Pajak atas sewa gedung kantor

Sedikit nambahin bu,Misal harga sewa Rp.10 jt. Asumsi ibu yang menanggung PPh 4(2) nya maka istilah nya PPh 4(2) nya ibu grossup. Sehingga ibu menjurnalnya:(tarif 10%)

Beban Sewa 11.111.111
Hutang PPh (2) 1.111.111
Kas/Bank 10.000.000
Berdasarkan jurnal diatas berarti ibu sudah membebankan dalam biaya operasional PPh 4(2) yang ibu grossup tersebut. Begitu penjelasan dari saya bu. Thanks.

--- On Fri, 9/12/08, Inti Sarana Unggul <huseinsdy@yahoo.com> wrote:

From: Inti Sarana Unggul <huseinsdy@yahoo.com>
Subject: Re: [forum-pajak] Pajak atas sewa gedung kantor
To: forum-pajak@yahoogroups.com
Date: Friday, September 12, 2008, 2:43 AM

To bu Ismira, mgkn pendapat saya bisa membantu.
PPh 4(2)/21/23/26 adalah jenis pajak penghasilan yang dikenakan kepada pihak lain diluar perusahaan anda namun memiliki/mendapatka n penghasilan dari perusahaan anda.
Atas penghasilan mereka , perusahaan anda yang menggunakan pembukuan diwajibkan oleh sistem perpajakan Indonesia yang menganut self assessment untuk memotong/memungut, menyetorkan dan kemudian melaporkan Pemotongan PPh atas penghasilan yang diperoleh oleh pihak lain.
Jika kewajiban ini tidak dilaksanakan, maka tentunya akan timbul sanksi. Yang mana mungkin bisa diketahui pada saat audit pajak (verlaping). Sanksi-sanksi yang mungkin timbul adalah jika, perusahaan anda hanya alpa (tidak dengan sengaja) maka hanya akan dibebani jumlah pph tersebut ditambah sanksi bunga sebesar 2% perbulan dikali lamanya waktu dari PPh tersebut terhutang hingga dibayarkan.
mungkin itu saja yang bisa saya bantu.

Wasalam,
Daryo

----- Original Message ----
From: ismira06 <ismira06@yahoo. co.id>
To: forum-pajak@ yahoogroups. com
Sent: Thursday, July 24, 2008 11:18:19 AM
Subject: [forum-pajak] Pajak atas sewa gedung kantor

Yth. teman2 ahli pajak mohon masukannya

apabila kantor saya menyewa sebuah gedung kantor tetapi Pemilik gedung
tidak mau dipotong PPh atas sewa tersebut. Apakah ada dampaknya jika
saya sebagai penyewa tidak memotong pajak atas sewa tersebut?
Jika Penyewa tetap tidak mau dipotong PPh atas sewa kemudian pihak
kami yang menanggung pajak tersebut, apakah bisa pajak yang kami
tanggung tersebut dijadikan biaya operasional?

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Re: [forum-pajak] Pajak atas sewa gedung kantor

Sedikit nambahin bu,Misal harga sewa Rp.10 jt. Asumsi ibu yang menanggung PPh 4(2) nya maka istilah nya PPh 4(2) nya ibu grossup. Sehingga ibu menjurnalnya:(tarif 10%)
Beban Sewa
HUtang

--- On Fri, 9/12/08, Inti Sarana Unggul <huseinsdy@yahoo.com> wrote:

From: Inti Sarana Unggul <huseinsdy@yahoo.com>
Subject: Re: [forum-pajak] Pajak atas sewa gedung kantor
To: forum-pajak@yahoogroups.com
Date: Friday, September 12, 2008, 2:43 AM

Wasalam,
Daryo

----- Original Message ----
From: ismira06 <ismira06@yahoo. co.id>
To: forum-pajak@ yahoogroups. com
Sent: Thursday, July 24, 2008 11:18:19 AM
Subject: [forum-pajak] Pajak atas sewa gedung kantor

Yth. teman2 ahli pajak mohon masukannya

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Re: [forum-pajak] Pajak atas sewa gedung kantor

Sedikit nambahin bu,Misal harga sewa Rp.10 jt. Asumsi ibu yang menanggung PPh 4(2) nya maka istilah nya PPh 4(2) nya ibu grossup. Sehingga ibu menjurnalnya:(tarif 10%)
Beban Sewa
HUtang PPh

--- On Fri, 9/12/08, Inti Sarana Unggul <huseinsdy@yahoo.com> wrote:

From: Inti Sarana Unggul <huseinsdy@yahoo.com>
Subject: Re: [forum-pajak] Pajak atas sewa gedung kantor
To: forum-pajak@yahoogroups.com
Date: Friday, September 12, 2008, 2:43 AM

Wasalam,
Daryo

----- Original Message ----
From: ismira06 <ismira06@yahoo. co.id>
To: forum-pajak@ yahoogroups. com
Sent: Thursday, July 24, 2008 11:18:19 AM
Subject: [forum-pajak] Pajak atas sewa gedung kantor

Yth. teman2 ahli pajak mohon masukannya

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Re: [forum-pajak] tanya PPh 21

Pak..menurut sy sih kurangin aja hutang pajak bulan berikutnya dengan kelebihan pembayaran PPh 21 bln seblmnya..jd ngak usah melakukan pbk lagi.

Terima kasih

--- On Fri, 9/12/08, Truly Rachman <ruly_x@yahoo.com> wrote:
From: Truly Rachman <ruly_x@yahoo.com>
Subject: Re: [forum-pajak] tanya PPh 21
To: forum-pajak@yahoogroups.com
Date: Friday, September 12, 2008, 4:34 AM

Dear Pak adhy...

Jika Bapak kelebihan membayar PPh 21 Misl. untuk SPT Masa bulan januari bapak kelebihan bayar sebesar Rp 2.000.000

maka bapak dapat melakukan PBK (Pemindah Bukuan) sebesar Rp 2.000.000 ke Bulan/masa februari.

untuk formnya Bpk bisa minta ke KPP tempat bpk terdaftar

B/R

Truly

----- Original Message ----

From: adhy bramantiyo <adhy.bramantiyo@ yahoo.co. id>

To: forum-pajak@ yahoogroups. com

Sent: Friday, September 12, 2008 9:40:50 AM

Subject: [forum-pajak] tanya PPh 21

Mohon bantuannya,

Saya ingin menanyakan jika kita ada kelebihan pembayaran (SSP) pajak masa

bulanan pph pasal 21, apa kelebihan bayar tersebut bisa kita kompensasikan

untuk pembayaran (SSP) pajak masa pasal 21 bulan berikutnya, jika bisa

bagaimana mekanismenya

Terima kasih atas bantuannya

[Non-text portions of this message have been removed]

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RE: [taxchat] Non Profits

Thank you, Arnie.

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Sunday, September 14, 2008 2:54 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] Non Profits

I don't think so. Instead member whose home it is may take a Contribution deduction for similar amount 'for out of pocket expenses" if any. Its really limited to out of pocket expenses.

Arnie

----- Original Message -----

From: Donna J. Perrone

To: taxchat@yahoogroups.com

Sent: 09/14/2008 2:31 PM

Subject: [taxchat] Non Profits

Can a non profit take office-in-the-home expenses? And if so, how would it get reported?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

__._,_.___

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

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__,_._,___

Re: [taxchat] Non Profits

I don't think so. Instead member whose home it is may take a Contribution deduction for similar amount 'for out of pocket expenses" if any. Its really limited to out of pocket expenses.

Arnie

----- Original Message -----

From: Donna J. Perrone

To: taxchat@yahoogroups.com

Sent: 09/14/2008 2:31 PM

Subject: [taxchat] Non Profits

Can a non profit take office-in-the-home expenses? And if so, how would it get reported?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

__,_._,___

[taxchat] Non Profits

Can a non profit take office-in-the-home expenses? And if so, how would it get reported?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

__,_._,___

Re: [forum-pajak] help...setelah daftar npwp pribadi trus kita hrs ngapain lagi y????

Salam tuk Pak Winarto Sugondo,
Saya mo tanya, kl suami istri bekerja dalam satu perusahaan ( sumai direktur dan istri sekretaris umum, keduanya mendapat gaji ), dalam pelaporannya di SPT Tahunanya, apakah gaji istri digabungkan kedalam gaji suami atau gaji istri bersifat non objek pajak?.
Terima kasih pak, atas jawabannya.
GBU.
Chandra.
----- Original Message -----
From: winarto sugondo
To: forum-pajak@yahoogroups.com
Sent: Wednesday, August 13, 2008 8:47 PM
Subject: Re: [forum-pajak] help...setelah daftar npwp pribadi trus kita hrs ngapain lagi y????

Ibu, bawa kertas validasi pendaftaran e-reg ke KPP domisli. Mungkin setelah
proses 3 hari sampai paling lama 1 minggu, Ibu akan mendapatkan kartu NPWP
beserta SKT. Selama Ibu belum mendapatkan SKT beserta NPWP, maka Ibu belum
memiliki kewajiban melapor.

Apabila Ibu mendapatkan penghasilan hanya dari 1 pemberi kerja, maka Ibu
bisa melakukan perhitungan setelah Ibu mendapatkan Bukti Pemotongan 1721 A1
dari perusahaan. Biasanya didistribusikan oleh perusahaan 1 bulan setelah
berakhirnya tahun takwim. Namun apabila Ibu mendapatkan penghasilan dari 2
atau lebih pemberi kerja (Penghasilan), maka setiap bulan Ibu harus
melakukan perhitungan dengan memprediksa penghasilan Ibu 1 bulan kedepan.
Acuannya ambil dari penghasilan yang Ibu terima dibulan sebelum.

Kalau Ibu menerima penghasilan dar 2 pemberi kerja atau lebih, maka Ibu
wajib melakukan pelaporan PPh pasal 25 setiap bulannya. Tapi kalau hanya
dari 1 pemberi kerja, Ibu hanya cukup melaporkan SPt Tahunan saja.

Semoga membantu.

Salam,

Winarto Sugondo

On 8/5/08, NurAya <nur4y4@yahoo.co.id> wrote:
>
> Dear all....
>
> aku karyawati di perusahaan swasta, baru bulan kmrn aku mendapatkan gaji di
> atas PTKP.
> aku berencana mau membuat NPWP....rencana sih daftar lwt e-reg pajak
> yang mau aku tanyakan..setelah daftar kita harus lakukan apa y?
> apakah bulan depan sudah harus bayar dan lapor pajak?
> perhitungan pembayaran pajak untuk orang pribadi gimana y???
> apakah aku juga harus bayar PPH 21, PPH 25 dan PPH lainya...
> jika PPH 21 di bayar oleh perusahaan, perlakuannya harus gimana y???
>
> thanks atas responnya
>
> Regards,
> Aya
>
> __________________________________________________________
> Nama baru untuk Anda!
> Dapatkan nama yang selalu Anda inginkan di domain baru @ymail dan
> @rocketmail.
> Cepat sebelum diambil orang lain!
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>
> [Non-text portions of this message have been removed]
>
>
>

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RE: [taxchat] fORM 990

My thoughts, too.

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Debbie Wilson
Sent: Sunday, September 14, 2008 11:02 AM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] fORM 990

I guess I read it wrong, but I agree it’s not UBTI.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Debbie Wilson
Sent: Sunday, September 14, 2008 9:23 AM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] fORM 990

I guess I look at it that those shirts are part of fundraising and that is their purpose.

Debbie Wilson

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Sunday, September 14, 2008 8:25 AM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] fORM 990

They do not have to file with less than $25k income and $25k assets.

If canteen income is relatively insignificant I would show as other income but not as UBTI. I would not want to tax a small not for profit on fund raising by selling hot dogs. I'm sure IRS would go along.

Arnie

----- Original Message -----

From: Donna J. Perrone

To: taxchat@yahoogroups.com

Sent: 09/13/2008 5:57 PM

Subject: [taxchat] fORM 990

Client has a very small 501(c)3- their purpose is to provide financial assistance to college students via scholarships. They run 2 events during the year, a basketball camp where maybe 60 teams sign up to play and a golf tournament. During the basketball camp, they sell hotdogs and soda to the attendees.

Can I include the canteen income with the registration fees that the teams pay as Program Service revenue on line 2 of the 990-EZ? I believe that I can, but need some confirmation. I don't think it is UBTI because it is related to the event.

thanks,

Donna

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

__,_._,___

RE: [taxchat] fORM 990

I guess I read it wrong, but I agree it’s not UBTI.

I guess I look at it that those shirts are part of fundraising and that is their purpose.

Debbie Wilson

They do not have to file with less than $25k income and $25k assets.

Arnie

----- Original Message -----

From: Donna J. Perrone

To: taxchat@yahoogroups.com

Sent: 09/13/2008 5:57 PM

Subject: [taxchat] fORM 990

Client has a very small 501(c)3- their purpose is to provide financial assistance to college students via scholarships. They run 2 events during the year, a basketball camp where maybe 60 teams sign up to play and a golf tournament. During the basketball camp, they sell hotdogs and soda to the attendees.

Can I include the canteen income with the registration fees that the teams pay as Program Service revenue on line 2 of the 990-EZ? I believe that I can, but need some confirmation. I don't think it is UBTI because it is related to the event.

thanks,

Donna

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

__,_._,___

RE: [forum-pajak] Wajib membyr angsuran PPh Ps. 25

Untuk besarnya angsuran pph 25 adalah sesuai dengan yang tercantum di SPT
1771 th sebelumnya dan jumlahnya tetap.

Kecuali perusahaan mengajukan permohonan penurunan angsuran pph 25 ke KPP
tempat perusahaan terdaftar.

Jika perusahaan ibu membayar 500 rb saja, maka pihak KPP akan menerbitkan
STP atas pokok 400 rb dan bunga atas keterlambatan pembayaran 400 rb
tersebut.

Hal yang sama juga berlaku jika ibu tidak membayar sama sekali.

Namun jika perusahaan tidak membayar, jangan lupa melaporkan nihil supaya
tidak terkena denda keterlambatan melapor.

Terima kasih

From: forum-pajak@yahoogroups.com [mailto:forum-pajak@yahoogroups.com] On
Behalf Of lina agustin
Sent: 12 September 2008 14:23
To: pajak
Subject: [forum-pajak] Wajib membyr angsuran PPh Ps. 25

Rekan2 ku,

Apakah wajib membayar angsuran PPh Ps. 25 tiap bln. Misalnya dlm SPT tahun
2007 harus byr angsuran PPh Ps. 25 utk tahun 2008 Rp. 900ribu / bln. Nah bln
ini mau byr Rp. 500 ribu, boleh gak yach? atau sama skali gak byr dl utk bln
ini. Bagaimana yach?

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No virus found in this incoming message.
Checked by AVG - http://www.avg.com
Version: 8.0.169 / Virus Database: 270.6.21/1667 - Release Date: 11/09/2008
18:55

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RE: [taxchat] fORM 990

Their income exceeded $25,000 for the first time this year, even with a 3 year average, so the 990-EZ must be filed.

The canteen income is about $775. I agree with the other income.

Thanks, all!

Donna

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Sunday, September 14, 2008 9:25 AM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] fORM 990

They do not have to file with less than $25k income and $25k assets.

Arnie

----- Original Message -----

From: Donna J. Perrone

To: taxchat@yahoogroups.com

Sent: 09/13/2008 5:57 PM

Subject: [taxchat] fORM 990

Client has a very small 501(c)3- their purpose is to provide financial assistance to college students via scholarships. They run 2 events during the year, a basketball camp where maybe 60 teams sign up to play and a golf tournament. During the basketball camp, they sell hotdogs and soda to the attendees.

Can I include the canteen income with the registration fees that the teams pay as Program Service revenue on line 2 of the 990-EZ? I believe that I can, but need some confirmation. I don't think it is UBTI because it is related to the event.

thanks,

Donna

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

__,_._,___

RE: [forum-pajak] e-spt PPN di linux

Sian pak thio,

Memang espt PPN tidak dibuat untuk OS linux

Hal ini sudah pernah saya tanyakan kepada bagian IT di KPP Madya

Jadi saran saya mending pake win xp saja

Terima kasih

From: forum-pajak@yahoogroups.com [mailto:forum-pajak@yahoogroups.com] On Behalf Of Thio Sunaryo
Sent: 12 September 2008 13:58
To: forum-pajak@yahoogroups.com
Subject: [forum-pajak] e-spt PPN di linux

Selamat siang semua,

Saya mau menggunakan program e-spt PPN di linux , tetapi tidak bisa.
Ada teman-teman yang bisa membantu ?

Terima kasih sebelumnya

thio sunaryo

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[Non-text portions of this message have been removed]

No virus found in this incoming message.
Checked by AVG - http://www.avg.com
Version: 8.0.169 / Virus Database: 270.6.21/1667 - Release Date: 11/09/2008 18:55

[Non-text portions of this message have been removed]

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14 September 2008

Arsip Blog