Pajak

18 Oktober 2008

[taxchat] Re: Rant : People who wait until the last minute.

With these last minute people, one thing to keep in mind possibly....we may increase the hourly fee, but there is a heightened chance they may be disgruntled, and eventually not pay.

Last year, I did a schedule C whose records were amonst the worst I had ever seen....I did all the work, didnt' jack up all the fee, spent alot of time on 10/13 and 10/14....12 months later I'm still not fully paid.

This year I had someone come in with a last minute 5471, even though I had been corresponding him for well over a month about hte filing. Who ever heard of a last minute 5471. Interestingly enough, he seemed a little perturbed that I made him wait until 5pm on the 15th to pick up the return....that I didn't have it ready at a convenient time for him....can you imagine? he's not malicous, just clueless.

Nevertheless, I had him sign an engagement letter which I usually don't.

I don't know if alot of you make clients sign engagment letters, I don't.....but for those last second troublemakers....I make them sign an engagement letter.

Ira

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Re: [forum-pajak] pajak karyawan

1) bukan NPWPnya mas yang nihil tapi pajak yang dibayarkan nol (tidak ada)2) untuk sekarang ini masih berlaku PTKP Rp 13,2 juta rupiah per tahun untuk orang pribadi. tambahan nikah 1,2 juta rupiah, tanggungan max 3 @ 1,2 juta rupiah.
rencananya mau ada pergantian PTKP dari yang semula 13,2 menjadi 15,84 juta per tahun3) biasanya mas kalau istri juga bekerja digabung dengan suami, namun bisa juga dipisah itu terserah mas saja.
4) yap jika bayar pajaknya dipisah.5) massudnya mas itu apa dengan perjanjian pranikah? intinya mas kalau belum menikah maka PTKPnya hanya yang pribadi.kiranya itu saja yang bisa saya bantu, dan juga saya lampirkan file yang mungkin dapat memperjelas lagi jawaban saya. Hengky--- On Fri, 10/17/08, yosi_123 <yosi_123@yahoo.com> wrote:
From: yosi_123 <yosi_123@yahoo.com>
Subject: [forum-pajak] pajak karyawan
To: forum-pajak@yahoogroups.com
Date: Friday, October 17, 2008, 3:36 PM

Dear All

Mohon pencerahan soal pajak karyawan karena saya masih awam.

1. Saya pernah dengar kalau penghasilan dibawah PTKP NPWP nya nihil

apakah itu benar?

2. Berapakah besarnya penghasilan dibawah PTKP itu ?

3. Apakah istri yg karwayan juga perlu buat NPWP ?

4. Kalau istri punya NPWP terus penghasilan istri dibawah PTKP

sedangkan penghasilan suami juga dibawah PTKP. Apakah NPWP suami dan

NPWP istri tetap nihil ?

5. Pertanyaan sama seperti no. 4 tapi bedanya suami istri tersebut

punya perjanjian pranikah.

Terima kasih atas informasi dan pecerahaan yang diberikan.

Regards

yosi

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Please consult a professional if you require legal advice or other expert assistance. Although this discussion group is designed to provide you with accurate and authoritative information about the subjects covered, it is published with the understanding that Forum Pajak nor its member are engaged in rendering legal, business, or other professional advice. For more information, please visit www.forumpajak.com or send email to subscribe@forumpajak.com to subscribe. Send your advices or comments to redaksifp@forumpajak.com.
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Re: [taxchat] Rebate

The rebate is an "advance" against the 2008 tax return - Its available as part of the 2008 1040. Go to irs.gov. You'll find a link to all the rebate details on the home page.

Arnie

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

From: iakleincpa

To: taxchat@yahoogroups.com

Sent: 10/18/2008 1:17 AM

Subject: [taxchat] Rebate

I have heard different answers to this question....could someone please
clarify....I was under impression that had to file by 10/15 to get the
stimulus rebate....I had heard that even if you didn't file by 10/15,
you could get credit for the rebate on the 2008 return.

I don't see anything like that.

What maybe I see is that if file by 10/15 timely, and you don't get a
check issued by 12/31/08...then you can take the rebate amount as a
credit on your 2008 return.

Thanks,
Ira

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Re: [taxchat] ENGAGEMENT LETTER FOR WRITEUP AND TAX

Thanks Chuck - could you post your letters, I'd appreciate that. Have a potentially good account coming Monday and I never used these letters in 40 years, and now see the importance on a number of levels to use them. Thanks again.

Arnie

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

From: Chuck Warman

To: taxchat@yahoogroups.com

Sent: 10/17/2008 6:18 PM

Subject: RE: [taxchat] ENGAGEMENT LETTER FOR WRITEUP AND TAX

Arnie,

I'd advise two separate engagement letters, since both the services you'll provide and your potential liability exposure are essentially different. I guess that if I did combine mine, I'd divide it two sections, a tax section and a writeup section. But I'd want the client to sign off on each section, so why not have two letters?

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Friday, October 17, 2008 3:35 PM
To: taxchat@yahoogroups.com
Subject: [taxchat] ENGAGEMENT LETTER FOR WRITEUP AND TAX

I am interested in creating an Engagement Letter for monthly write-up services and all tax prep for. I have seem others from our members but they are for tax prep. Does anyone have including the write-ups? Can you post. Thanks.

Arnie

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Re: [forum-pajak] [Info] Kewajiban Memiliki NPWP dalam Rangka Penjualan Tanah dan Bangunan

Mungkin dasar pemikirannya adalah kalo pembeli pasti orang yang sudah berkecukupan (mapan), sehingga kemungkinan besar wajib memiliki NPWP...sekedar pendapat ya...

Hendro

--- On Fri, 9/12/08, HENDRA WIJANA <hendra_wijana@yahoo.com> wrote:
From: HENDRA WIJANA <hendra_wijana@yahoo.com>
Subject: Re: [forum-pajak] [Info] Kewajiban Memiliki NPWP dalam Rangka Penjualan Tanah dan Bangunan
To: forum-pajak@yahoogroups.com
Date: Friday, September 12, 2008, 2:49 PM

Kalau menjual sih Ok deh, harus memiliki NPWP karena memperoleh penghasilan, tapi membeli, harus memiliki NPWP, bertentangan tuh dengan UU PPh.

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

From: ruditrg <ruditrg@yahoo. com>

Subject: [forum-pajak] [Info] Kewajiban Memiliki NPWP dalam Rangka Penjualan Tanah dan Bangunan

To: forum-pajak@ yahoogroups. com

Date: Friday, September 12, 2008, 12:58 PM

FYI...

Kewajiban Memiliki NPWP dalam Rangka Penjualan Tanah dan Bangunan

Bagi Anda yang berencana menjual atau membeli tanah dan bangunan

(rumah) dalam waktu dekat segeralah mengurus NPWP bagi yang belum

memilikinya, karena Direktur Jenderal Pajak telah mengeluarkan

PER-35/PJ.2008 tanggal 9 September 2008 tentang Kewajiban Pemilikan

NPWP dalam Rangka Pengalihan Hak atas Tanah dan/atau Bangunan.

Hal-hal yang diatur dalam PER-35/PJ.2008 tersebut adalah sebagai berikut:

* Atas pembayaran Bea Perolehan Hak atas Tanah dan/atau Bangunan

(BPHTB) dengan menggunakan SSB wajib dicantumkan NPWP yang dimilki

Wajib Pajak yang bersangkutan, kecuali atas pembayaran BPHTB dengan

NJOP kurang dari Rp 60.000.000

* Atas pembayaran Pajak Penghasilan (PPh) dengan menggunakan SSP

atas penghasilan dari pengalihan tanah dan atau bangunan, wajib

dicantumkan NPWP Wajib Pajak yang dimilki Wajib Pajak yang

bersangkutan , kecuali PPh yang dibayar kurang dari Rp 3.000.000

Jadi mulai tanggal 9 September 2008 setiap orang yang menjual atau

membeli tanah dan/atau bangunan harus memiliki NPWP

Salam,

http://www.klinik- pajak.com

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Re: [forum-pajak] tanya PPh 21

Bukannya di-SPT juga sudah tersedia fasilitas kompensasi pak, jadi tidak harus memakai sistem PBK lagi (kayak PPN).
Sekedar pendapat.

Hendro

--- 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, 3:34 PM

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

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

Hanya sekedar menambahkan saja...dalam gross-up, dokumen-dokumen transaksi harus menunjukkan nilai DPP setelah di gross-up, karena bisa terjadi ilegal gross-up yang akan dikoreksi positif oleh pihak fiskus. Hanya sekedar membagi pengetahuan dan pengalaman saja. Pendapat lain dipersilahkan.

Hendro

--- On Fri, 9/12/08, Truly Rachman <ruly_x@yahoo.com> wrote:
From: Truly Rachman <ruly_x@yahoo.com>
Subject: Re: [forum-pajak] Pajak atas sewa gedung kantor
To: forum-pajak@yahoogroups.com
Date: Friday, September 12, 2008, 3:54 PM

Dear Pak Adi...

Setahu saya gross up tidak dilarang di peraturan perpajakan. dalam hal ini peraturan mengatur apa yang menjadi objek pajak harus disetor ke kas negara,,

jadi kesimpulannya metode gross up tidak dilarang...hanya saja konsekuensinya biaya Pak Adi menambah sebesar tarif PPh yang harus dikenakan.

contoh:

PT A melakukan jasa maklon atas pesanan PT.B senilai Rp 1.000.000 (neto)

dalam hal ini asumsi tidak ada PPN.

berdasarkan kasus diatas PT.A tidak mau dikenakan Potongan PPh sebesar 3% atas jasa maklon ,sehingga dalam perjanjian harga sebesar Rp 1.000.000 (NETO)

Berdasarkan Peraturan perpajakan hal tersebut merupakan Objek Pajak dimana Pajak tersebut harus disetorkan ke Kas Negara.

maka PT.B menggross-up Nilai Rp 1.000.000 menjadi Rp 1.030.927,- (100/97 x 1.000.00)

sehingga PPh Pasal 23 terhutang = Rp 1.030.927 x 3%

=Rp 30.927,- (setor ke kas Negara)

sehingga uang yang dibayarkan ke PT.A ke PT.B = Rp 1.030.927 - 30.927

= Rp 1.000.000,-

dalam hal ini PT.B menanggung Pajak PT.A sebesar Rp 30.927 (tambahan biaya)

dan yang perlu diingatkan untuk invoice harus sesuai dengan harga gross-up

Semoga membantu

B/R

Truly

----- Original Message ----

From: Adi Firmansyah <adi.firmansyah@ aragon.co. id>

To: forum-pajak@ yahoogroups. com

Sent: Thursday, September 11, 2008 10:35:27 AM

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

Setahu saya untuk hal tersebut tidak diperkenankan gross up, gross up hanya diperkenankan untuk PPh21 dan 26 saja.

Salam,

Adi

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

From: imam sudarso

To: forum-pajak@ yahoogroups. com

Sent: Saturday, July 26, 2008 7:59 PM

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

Salam kenal,

Oh iya mau tanya sekalian mengenai Gross Up di PPh ( terutama PPh Pasal 4 Ayat 2 Final dan PPh Pasal 23), Apakah Gross Up untuk PPh Pasal 23/PPh Pasal 4 Ayat (2) Final diperkenankan di pajak?, jika iya bagaimana perbedaan jumlah nilai antara di Invoice Supplier dengan pencatatan di pembukuan perusahaan kita,

Sebelumnya maaf kalau pertanyaan ini sudah pernah dibahas,

sekali lagi saya ucapkan terima kasih

--- On Thu, 24/7/08, Carolina MH <carolina_mhd@ yahoo.com> wrote:

From: Carolina MH <carolina_mhd@ yahoo.com>

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

To: forum-pajak@ yahoogroups. com

Date: Thursday, 24 July, 2008, 2:21 PM

Biaya sewa tsb digross up dulu.

Ct. Biaya sewa sebenarnya Rp 10jt, di gross up menjadi Rp 11.111.111,- Rp 10jt dibayarkan ke penyewa, Rp 1.111.111,- dibayarkan ke pajak. Total biaya sewa menjadi Rp 11.111.111,- dapat diakui sebagai biaya operasional.

Begitu saran saya.

Regards,

Carolina MH

----- 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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18 Oktober 2008

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