Pajak

14 Oktober 2008

Re: [forum-pajak] Request Kode KPP

buka www.pajak.go.id
disebelah kiri "alamat kantor pelayanan pajak".
ketik kelurahan dan kecamatan dimana anda tinggal (sesuai KTP).
laly klik "cari".

----- Original Message -----
From: Yuliwantono Wirawan
To: forum-pajak@yahoogroups.com
Sent: Wednesday, October 15, 2008 12:38 PM
Subject: [forum-pajak] Request Kode KPP

Dear Rekan2 froum pajak yang baik,
Bisakah saya meminta wilayah tabel kerja KPP, jadi misalnya seseorang alama
domisilinya ada di Jl. Bendungan Hilir, harus mendaftar di KPP mana
Terima Kasih

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

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Re: [forum-pajak] Request Kode KPP

coba d bapak masuk ke www.pajak.go.id disana ada fasilitas search KPP
tinggal bapak isi kelurahan dan kecamatan bapak tinggal. Selamat mencoba

----- Original Message -----
From: "Yuliwantono Wirawan" <yuliwantono@gmail.com>
To: <forum-pajak@yahoogroups.com>
Sent: Wednesday, October 15, 2008 12:38 PM
Subject: [forum-pajak] Request Kode KPP

> Dear Rekan2 froum pajak yang baik,
> Bisakah saya meminta wilayah tabel kerja KPP, jadi misalnya seseorang
> alama
> domisilinya ada di Jl. Bendungan Hilir, harus mendaftar di KPP mana
> Terima Kasih
>
>
> [Non-text portions of this message have been removed]
>
>

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Re: [forum-pajak] Request Kode KPP

Yuliwantono Wirawan wrote:
>
> Dear Rekan2 froum pajak yang baik,
> Bisakah saya meminta wilayah tabel kerja KPP, jadi misalnya seseorang
> alama
> domisilinya ada di Jl. Bendungan Hilir, harus mendaftar di KPP mana
> Terima Kasih
>
> [Non-text portions of this message have been removed]
>
>

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

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[forum-pajak] Request Kode KPP

Dear Rekan2 froum pajak yang baik,
Bisakah saya meminta wilayah tabel kerja KPP, jadi misalnya seseorang alama
domisilinya ada di Jl. Bendungan Hilir, harus mendaftar di KPP mana
Terima Kasih

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

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[forum-pajak] Job Vacancy

Dear Moderators forum pajak,

mohon izin untuk posting job vacancy di kantor kami.

Terima kasih,

We, a growing Tax & Business Consultant, are seeking a qualified

JUNIOR TAX CONSULTANT

With below qualification:
·             D3/S1 majoring in accounting, finance and fiscal administration with GPA min. 3.00 (scale 4.00)
·             Male/Female
·             Good personality, commitment and integrity
·             Fluent in English (especially spoken & Written )
·             Can work as a team
·             Computer literate
·             Willing to work hard and overtime whenever needed
·             Can start immediately

If you meet the above qualifications, please send your application letter, by attaching curriculum vitae, 4 X 6 colour photo, photocopy of ID card, transcript and certificates to :
Suryani Suyanto & Associates
Plaza Lippo, 9th Fl.
Jl. Jendral Sudirman Kav. 25
Jakarta 12920
Attention to : Ms. Merry
Email       : merry@ssas.co.id
Telp. 62 – 21 – 526 0728
Fax.   62 – 21 – 526 0827
Best Regards,
Natalia Merry H
Suryani Suyanto & Associates
Plaza Lippo 9th Floor
Jl. Jend. Sudirman Kav. 25
Phone : +62-21-5260728
Fax      : +62-21-5260827
Mobile : 0856 113 4748

Website : http://www.ssas.co.id

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[forum-pajak] Urgent Case (faktur pajak pengganti)

Dear Rekan2 pajak,
saya ada kesulitan memasukan faktur pajak pengganti di eSPT PPN 1107.
jadi saya ada kasus dimana faktur pajak masukan bulan april dan mei
diganti oleh supplier kita dengan alasan sistem disana error sehingga
nomor seri faktur pajak yang telah diberikan kepada kita salah.

keterangan:
02-04-2008 010.000.08.00000517 PT. Eigerindo 2.630.045 (PPN)
diganti menjadi:
17-07-2008 010.000.08.00001234 PT. Eigerindo 2.630.045 (PPN)

nah dikarenakan fakturnya baru diterima bulan kemarin, jadi bulan ini
mau saya bikin pembetulan saja. saya sudah coba memasukkan faktur
pajak pengganti di bulan Agustus dengan DPP dan PPN nol, tapi tidak
bisa masuk dengan konfirmasi error sebagai berikut:

"Nomor seri: 010.000.08.00000517 sudah ada di masa April 2008. Anda
tidak dapat mengganti faktur pajak tersebut untuk masa Agustus 2008"

apakah ada saran dimana saya bisa membuatkan pembetulannya? mohon
bantuannya. terima kasih.

Sekedar informasi, program eSPT yang saya gunakan adalah eSPT PPN 1107
versi 3.0 (21022008).

Atas bantuannya, saya ucapkan terima kasih.

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[forum-pajak] jawaban buart riris

menurut saya, mpwp yang digabungkan bukan berarti semua milik suami, tapi milikbersama dalam ikatan perkawinan,, jadi, even memiliki asset bukan berarti milik suami, kalau pun ingin dipisahkan, dari awal di buat perjanjian pisah harta...

makanya jadi istri jangan pelit,,,, hahahaha kidding

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RE: [taxchat] S Corp Liquidation

Glenda,

If the corp is liquidating, you’ll also have to report the sale of the owner’s stock back to the corp. To determine the gain or loss on the sale of the stock, you need to know the shareholder’s basis, which changes from year to year for S Corp stockholders. The initial 20K establishes the beginning basis. After that, the basis increases for items of income and gains and additional contributions of capital. It could also increase for money the shareholder lends to the company. It decreases for items of loss and deductions, and for distributions. Basis must be tracked year-after-year for S Corp shareholders. The asset sale will be reflected on the K-1, and the items on the K-1 will create additional adjustments to basis. The shareholder will then sell his stock back to the corp in return for assets and cash, and will report the stock sale on Form 1040.

John Stevens, EA
Stevens Tax & Accounting, Inc., dba Equi-Tax
1870 - 50th St. E., Suite 8
Inver Grove Heights, MN 55077
651-773-5000
FAX 651-457-4529
equitax@unique-software.com
www.equitax.net

CONFIDENTIALITY NOTICE: The information in this message, and any files transmitted with it, is confidential, may be legally privileged, and intended only for the use of the individual(s) named above. Be aware that the use of any confidential or personal information may be restricted by state and federal privacy laws. If you are not the intended recipient, do not further disseminate this message. If this message was received in error, please notify the sender and delete it.

IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Glenda Stockwell, CPA, PC
Sent: 10/14/2008 9:36 AM
To: Taxchat
Subject: [taxchat] S Corp Liquidation

I'm trying to help a client think through a process that I am not really familiar with.... I will of course suggest that they take their planning to an 'expert' in this field - But now I'm curious...

S corp has sold all of it's assets for a profit which will pass through on a K-1 to the sole share holder.

Shareholder had invested 20,000 in stock in the corporation.... How is this reflected in the overall picture? Do they show a stock loss - limited to $3,000 capital loss per year? Or does it somehow reduce the amount of sale profit on the K-1.

Or maybe I'm not thinking clearly and this has 'no effect'. ARRGH!

Thanks!

Glenda Stockwell
Certified Public Accountant
407 Central Ave - PO Box 164
Bedford, IA 50833
stockwellcpa@frontiernet.net

712-523-2173

__._,_.___

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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[taxchat] FYI - DUE DATES EXTENDED FOR LA AND TX

BEGIN:VCARD
VERSION:2.1
N:Socol;Arnie;;Pres.
FN:Arnie Socol
NICKNAME:Arnie
ORG:Ways & Means Inc.
TITLE:Pres
TEL;WORK;VOICE:845-562-6070
TEL;CELL;VOICE:845-978-0593
TEL;WORK;FAX:845-562-6273
ADR;WORK:;;815 Blooming Grove Tpke;New Windsor;NY;12553
LABEL;WORK;ENCODING=QUOTED-PRINTABLE:815 Blooming Grove Tpke=0D=0ANew Windsor, NY 12553
URL;WORK:http://www.waysandmeansonline.com
EMAIL;PREF;INTERNET:waymeans@verizon.net
EMAIL;INTERNET:arnold.socol@genworthrr.com
REV:20081014T160036Z
END:VCARD

FYI - LA AND TX

ATTN: Software Developers, Return Transmitters and Authorized IRS e-file
Providers/EROs

In consideration of the provisions covering disaster assistance for affected
taxpayers in the states of Louisiana and Texas, we will continue to accept
Tax Year 2007 electronically filed Form 1041 returns through November 22,
2008. This change affects Production returns only. The retransmission of
rejected returns must also occur by November 22, 2008. The deadline,
September 30, 2008, for filing Tax Year 2008 BATS test returns did not
change.

The disaster relief provision extends the filing deadline to January 5, 2009
for many federal tax returns. However, we are unable to extend the deadline
for the 1041 e-file Program for Tax Year 2007 returns beyond November 22,
2008. Affected taxpayers with a filing requirement who are unable to
electronically file Form 1041 by November 22, 2008, must file their returns
on paper. For more information on Disaster Relief for federal tax purposes,
please refer to the IRS website http://www.irs.gov/, and click on the link
for IRS Provides Disaster Relief to Ike Victims.

----------
This has been an IRS e-file QuickAlert

__,_._,___

Re: [taxchat] S Corp Liquidation

Yes, the corporation sold the assets. And the corp is still 'alive' but now has no assets at all, and will dissolve at the end of the year.

Glenda Stockwell
Certified Public Accountant
407 Central Ave - PO Box 164
Bedford, IA 50833
stockwellcpa@frontiernet.net

712-523-2173

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

From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Tuesday, October 14, 2008 8:43 AM

Subject: Re: [taxchat] S Corp Liquidation

Have you reviewed the Contract of Sale? Did the Corp sell the assets? Did shareholder sell the stock in the corp? You must read the contract to determine who sold what. If the corp sold the assets, then the corporation is still "alive" until dissolved for the shareholder to show gain or loss on investment in corp stock?

Arnie

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

From: Glenda Stockwell, CPA, PC

To: Taxchat

Sent: 10/14/2008 10:35 AM

Subject: [taxchat] S Corp Liquidation

I'm trying to help a client think through a process that I am not really familiar with.... I will of course suggest that they take their planning to an 'expert' in this field - But now I'm curious...

S corp has sold all of it's assets for a profit which will pass through on a K-1 to the sole share holder.

Shareholder had invested 20,000 in stock in the corporation.... How is this reflected in the overall picture?   Do they show a stock loss - limited to $3,000 capital loss per year?   Or does it somehow reduce the amount of sale profit on the K-1.

Or maybe I'm not thinking clearly and this has 'no effect'.        ARRGH!

Thanks!

Glenda Stockwell
Certified Public Accountant
407 Central Ave - PO Box 164
Bedford, IA 50833
stockwellcpa@frontiernet.net

712-523-2173

__,_._,___

[taxchat] Re: gift tax question

Thanks so much to everyone who replied! Too many to thank
individually with this extension deadline looming.

Lois Gratton

--- In taxchat@yahoogroups.com, "John Stevens, Equi-Tax" <equitax@...>
wrote:
>
> Yes, you're correct Lois. It can be a good estate planning move to
transfer
> money to others if the estate is above the amount excluded for
estate taxes.
> Also it's a way to transfer income producing property to others in
lower tax
> brackets. You can gift up to 12K (24K for joint gifts) to as many
persons
> as you want with no gift tax consequences.
>
>
>
> If the parents' income it too high to enable their child to qualify for
> college financial aid, gifting the money is probably a good idea, but if
> their income is not so high as to disqualify their child from receiving
> financial aid, then it maybe isn't such a good idea. There's also the
> possibility that the parents could establish a Sec 529 plan to start a
> college fund.
>
> John Stevens, EA
> Stevens Tax & Accounting, Inc., dba Equi-Tax
> 1870 - 50th St. E., Suite 8
> Inver Grove Heights, MN 55077
> 651-773-5000
> FAX 651-457-4529
> equitax@...
> www.equitax.net

------------------------------------

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] S Corp Liquidation

Have you reviewed the Contract of Sale? Did the Corp sell the assets? Did shareholder sell the stock in the corp? You must read the contract to determine who sold what. If the corp sold the assets, then the corporation is still "alive" until dissolved for the shareholder to show gain or loss on investment in corp stock?

Arnie

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

From: Glenda Stockwell, CPA, PC

To: Taxchat

Sent: 10/14/2008 10:35 AM

Subject: [taxchat] S Corp Liquidation

I'm trying to help a client think through a process that I am not really familiar with.... I will of course suggest that they take their planning to an 'expert' in this field - But now I'm curious...

S corp has sold all of it's assets for a profit which will pass through on a K-1 to the sole share holder.

Shareholder had invested 20,000 in stock in the corporation.... How is this reflected in the overall picture?   Do they show a stock loss - limited to $3,000 capital loss per year?   Or does it somehow reduce the amount of sale profit on the K-1.

Or maybe I'm not thinking clearly and this has 'no effect'.        ARRGH!

Thanks!

Glenda Stockwell
Certified Public Accountant
407 Central Ave - PO Box 164
Bedford, IA 50833
stockwellcpa@frontiernet.net

712-523-2173

__,_._,___

[taxchat] S Corp Liquidation

I'm trying to help a client think through a process that I am not really familiar with.... I will of course suggest that they take their planning to an 'expert' in this field - But now I'm curious...

S corp has sold all of it's assets for a profit which will pass through on a K-1 to the sole share holder.

Or maybe I'm not thinking clearly and this has 'no effect'. ARRGH!

Thanks!

Glenda Stockwell
Certified Public Accountant
407 Central Ave - PO Box 164
Bedford, IA 50833
stockwellcpa@frontiernet.net

712-523-2173

__,_._,___

[forum-pajak] PER-39-PJ-2008 (TTG SPT THNAN 21 2008)

Teman-teman di Forum Pajak,

Sehubungan dengan PER-39-PJ-2008 (TTG SPT THNAN 21 2008), apakah ada
diantara teman-teman sekalian yang dapat memberikan informasi kepada saya
dimana letak perbedaan form u/ thn 2008 & 2007?

Karena saya tidak menemukan perbedaan antara form SPT yang ada di
PER-39-PJ-2008 dengan SPT 21 Thn 2007 setelah saya membandingkannya.

Mohon bantuan dari teman-teman semuanya, dan terima kasih atas bantuannya.

Rgds,

Khennyi

============

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Bls: [forum-pajak] (unknown)

Tx.

Loan dengan parent company di luar negeri terkait dengan isu thin capitalization.
1. Pembayaran tersebut dimungkinkan saja dan umumnya dikaitkan dengan tranfer pricing, namun yang penting harus dalam arm's length price, artinya
    tingkat bunga yang dikenakan sesuai dengan tingkat bunga umum/pasar.
2. Bunga yang dikirim tersebut dapat menjadi objek PPh Pasal 26 UU No.17 Tahun 2000. Tarif umum 20% atau berdasarkan P3B (tax treaty).
    Kriteria terutang pajak harus merujuk pada Perjanjian Penghindaran Pajak Berganda (P3B) antara Indonesia dengan negara tempat parent co. berada.
    Umumnya pada saat pencatatan atau saat dibayarkan (merujuk pada kata "paid" di tax treaty), tergantung pada kata yang tercantum di P3B.
    Saat terutang ini juga sering menjadi perselisihan dengan aparat perpajakan. Untuk contoh kasusnya bisa dilihat di contoh-contoh surat penegasan
    yang serupa.
3. --- maaf ga tau ---
4. Money laundry terkait tindakan pencucian uang yang berasal dari aktivitas kejahatan, krimininal, ilegal. Hal tersebut mungkin terjadi namun perlu
    penelusuran lebih lanjut.

Sekian semoga bisa membantu, mohon koreksi rekan-rekan lainnya..... Tx.

----- Pesan Asli ----
Dari: Herlinawati Suhendi <delina87@yahoo.com>
Kepada: forum-pajak@yahoogroups.com; ahlikeuangan-indonesia@yahoogroups.com
Terkirim: Selasa, 14 Oktober, 2008 16:59:02
Topik: [forum-pajak] (unknown)

Rekan milis mohon pencerahannya nih....

Apabila kita mendapatkan tagihan dari kanor pusat di Luar Negri dalam jumlah yang cukup besar untuk saat ini anak perusahaanya yang di Indonesia belum bisa bayar, misalnya untuk pembayaran tersebut dengan cara pengalihan menjadi Loan (pinjaman) yang menjadi pertanyaan saya adalah:
1. Apakah hal tersebut di mungkinkan karena kalo saya lihat ini satu group, apabila ya bagaimana pencatatanya
2. Sehubungan hal tersebut objek pajak, kapan perusahaan yang di Indonesia harus baya pajak ke permerintah indonesia, setahu saya pada saat pengakuan ( pencatatan ) mohon di koreksi .
3. Apakah dimungkinkan Hutang pajak dalam jangka waktu lama misalnya lebih dari satu tahun, apakah akan dikenakan denda oleh pajak.
4. Apabila ada trasaksi seperti ini apakah hal ini bisa dianggap money loundry, karena ini satu group.

Terima kasih atas bantuannya, sukses untuk kita semua
Herlinawati

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[forum-pajak] (unknown)

Rekan milis mohon pencerahannya nih....

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Herlinawati

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[forum-pajak] Jurnal transaksi pinjam perusahaan

Dear All,
Lagi-lagi soal kasus peminjaman ( pinjam bendera ) perusahaan oleh pihak ke-3, bisa tidak jurnal ini digunakan secara akuntansi dan kira2 secara fiskal bisa diterima tidak?
Asumsi : PT. A sebagai pemilik perusahaan
Tn. ABC sebagai peminjam perusahaan ( yang sebenarnya melakukan jasa konstruksi )
Yayasan X sebagai pengguna jasa konstruksi

1. Saat penagihan termin proyek ( proyek dikerjakan oleh Tn. ABC sebagai peminjam )
Piutang ( Yayasan X ) 110juta
Revenue 100juta
PPN keluaran 10juta

PPN keluaran ini dilaporkan dan disetorkan dalam SPT Masa PPN PT. A
PPN keluaran 10juta
Bank ( PT. A ) 10juta

2.A). Saat pembayaran termin oleh pengguna jasa konstruksi ( asumsi langsung dibayarkan ke rekening Tn. ABC sebagai peminjam )
Transitory Account ( Tn. ABC ) 110juta
Piutang ( Yayasan X ) 110juta

Harga pokok penjualan 110juta
Transitory Account ( Tn. ABC ) 110juta
B). .Saat pembayaran termin oleh pengguna jasa konstruksi ( asumsi dibayarkan ke rekening PT. A )
Bank ( PT. A ) 110juta
Piutang ( Yayasan X ) 110juta

Harga pokok penjualan 110juta
Bank ( PT. A ) 110juta

4. Saat pengakuan pendapatan fee atas peminjaman perusahaan :
Piutang ( Tn. ABC ) 30juta
Reveue Fee ( Tn. ABC ) 30juta

Dengan demkian dalam L/R :

Revenue Proyek 110juta
HPP Proyek 110juta
Margin 0
Revenue Fee 30juta
Total Income 30juta

Dengan jurnal ini saya asumsikan bahwa revenue sebenarnya yang merupakan milik perusahaan adalah revenue dari Fee atas peminjaman perusahaan. Semua dokumen perpajakan atas transaksi tetap dilaporkan oleh PT. A. Pelaporan Revenue ( Omset / Income ) tetap sesuai dengan laporan di SPT Masa PPN. Penggunaan Transitory Account ( Perkiraan Transit / Sementara ) hanya untuk menampung sementara transaksi pembayaran dari klien bila dibayarkan langsung ke rek peminjam perusahaan.

Mohon masukannya teman2, mungkin dari di milis ini kasus ini bisa dipecahkan atau minimal dipesamakan persepsinya, secara di Medan ini beberapa orang pajak ( AR ) yang saya temui "belum" bisa memberikan jawaban pasti apalagi sama, semua jawabannya masih bingung tapi tahu bahwa hal seperti ini sudah umum ada dan bahwa hal ini ( peminjaman perusahaan ) dibenarkan adanya.

Wassalam
Irwin Manova
Delta 105.8 FM Medan
Prambors 97.5 FM Medan
Mandiri Building Lt.3
Jl.Imam Bonjol 16d Medan
T.061-4534682,4536695 F.061-4534686

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14 Oktober 2008

Arsip Blog