Pajak

05 November 2008

RE: Bls: [forum-pajak] tarif pajak tayangan televisi

Betul Bu.

Dalam hal, pihak agency dapat melampirkan salinan BP atas pembayaran ke
Media dan salinan bukti pembayaran iklan ke media, sehingga kita dapat
menghitung selisih lebih sebagai jasa agency, maka atas selisih lebih
tersebut dapat dianggap sebagai penghasilan atas jasa perantara dan
dikenakan PPh Pasal 23 sebesar 4,5% (PER-70/PJ/2007).

IMHO

_____

From: indah mutia [mailto:mutia.imut@yahoo.com]
Sent: Thursday, November 06, 2008 12:15 PM
To: forum-pajak@yahoogroups.com
Subject: Re: Bls: [forum-pajak] tarif pajak tayangan televisi

Ikut nimbrung, bagaimana kalau pasang iklan lewat agency yang menarik agency
fee? apakah tarif pph nya atas jasa perantara saja, karena pihak agency
sudah memungut pph atas jasa penyediaan waktu dan tempat di media masa ?

Thx, Mutia

--- On Thu, 10/30/08, heri heri <heriyan_to@yahoo.
<mailto:heriyan_to%40yahoo.com> -com> wrote:

From: heri heri <heriyan_to@yahoo. <mailto:heriyan_to%40yahoo.com> -com>
Subject: Bls: [forum-pajak] tarif pajak tayangan televisi
To: forum-pajak@ <mailto:forum-pajak%40yahoogroups.com> -yahoogroups.-com
Date: Thursday, October 30, 2008, 9:38 AM

PER.70/PJ./2007 yaitu jasa penyediaan tempat dan/atau waktu dalam media
massa, media luar ruang atau median lain untuk penyampaian informasi dengan
tarif efektif 1,5%.

semoga membantu dan mohon koreksi jika salah. terima kasih

____________ _________ _________ __
Dari: Sri Ranti <ranti.z@gmail. com>
Kepada: forum-pajak@ yahoogroups. com
Terkirim: Kamis, 30 Oktober, 2008 11:27:53
Topik: [forum-pajak] tarif pajak tayangan televisi

Dear all,
mohon bantuan nih, ada yang tau ngga peraturan tentang tarif tayangan
televisi, beserta tarif iklannya. karena tempatku bekerja bikin 1
tayangan televisi durasi 30 dan harus dipotong pajaknya. terima

Regards,

Ranti

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[forum-pajak] new comer

dear all,

seorang fresh graduate yang baru saja bekerja di sebuah perusahaan yang bergerak di bidang penginapan. kadang si owner juga bermain dengan saham luar negri.
jenis pajak apa saja yang saya hadapi?

terimakasih untuk jawabannya...

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[taxchat] Why Did the Chicken Cross the Road ? (NEW VERSION)

WHY DID THE CHICKEN CROSS THE ROAD?

BARACK OBAMA: The chicken crossed the road because it was time for change!
The chicken wanted change!

JOHN MCCAIN: My friends, that chicken crossed the road because he was a
maverick chicken, and he wanted to engage in cooperation and dialogue with
all the chickens on the other side of the road.

SARAH PALIN: The chicken had to cross the road because he was not able to
find a bridge. Alaskans do not build bridges to nowhere. If he wanted a
bridge, he'd have to build it himself.

JOE BIDEN: The chicken crossed the road because he was heading back to
Scranton.

HILLARY CLINTON: When I was First Lady, I personally helped that little
chicken cross the road. This experience makes me uniquely qualified to
ensure right from Day One that every chicken in this country gets the chance
it deserves to cross the road. But then, this really isn't about me.

GEORGE W. BUSH: We don't really care why the chicken crossed the road. We
just want to know if the chicken is on our side of the road, or not. The
chicken is either for us or against us. There is no middle ground here.

DICK CHENEY: Where's my gun?

COLIN POWELL: Now, to the left of the screen, you can clearly see the
satellite image of the chicken crossing the road.

BILL CLINTON: I did not cross the road with that chicken. What is your
definition of chicken?

AL GORE: I invented the chicken.

JOHN KERRY: Although I voted to let the chicken cross the road, I am now
against it! It was the wrong road to cross, and I was misled about the
chicken's intentions. I am not for it now, and will remain against it.

AL SHARPTON: Why are all the chickens white? We need some black chickens.

DR. PHIL: The problem we have here is that this chicken won't realize that
he must first deal with the problem on this side of the road before it goes
after the problem on the other side of the road. What we need to do is help
him realize how stupid he's acting by not taking on his current problems
before adding new problems.

OPRAH: Well, I understand that the chicken is having problems, which is why
he wants to cross this road so bad. So instead of having the chicken learn
from his mistakes and take falls, which is a part of life, I'm going to give
this chicken a car so that he can just drive across the road and not live
his life like the rest of the chickens.

ANDERSON COOPER, CNN: We have reason to believe there is a chicken, but we
have not yet been allowed to have access to the other side of the road.

MARTHA STEWART: No one called me to warn me which way that chicken was
going. I had a standing order at the Farmer's Market to sell my eggs when
the price dropped to a certain level. No little bird gave me any insider
information.

DR SEUSS: Did the chicken cross the road? Did he cross it with a toad?
Yes, the chicken crossed the road, but why it crossed I've not been told.

ERNEST HEMINGWAY: To die in the rain, alone.

GRANDPA: In my day we didn't ask why the chicken crossed the road.
Somebody told us the chicken crossed the road, and that was good enough.

BARBARA WALTERS: Isn't that interesting? In a few moments, we will be
listening to the chicken tell, for the first time, the heart warming story
of how it experienced a serious case of molting, and went on to accomplish
its lifelong dream of crossing the road.

ARISTOTLE: It is the nature of chickens to cross the road.

JOHN LENNON: Imagine all the chickens in the world crossing roads together,
in peace.

BILL GATES: I have just released eChicken2008, which will not only cross
roads, but will lay eggs, file your important documents, and balance your
checkbook. Internet Explorer is an integral part of eChicken2008. This new
platform is much more stable and will never reboot.

ALBERT EINSTEIN: Did the chicken really cross the road, or did the road
move beneath the chicken?

COLONEL SANDERS: Did I miss one?

-- // --

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Re: Bls: [forum-pajak] tarif pajak tayangan televisi

Ikut nimbrung, bagaimana kalau pasang iklan lewat agency yang menarik agency fee? apakah tarif pph nya atas jasa perantara saja, karena pihak agency sudah memungut pph atas jasa penyediaan waktu dan tempat di media masa ?

Thx, Mutia

--- On Thu, 10/30/08, heri heri <heriyan_to@yahoo.com> wrote:

From: heri heri <heriyan_to@yahoo.com>
Subject: Bls: [forum-pajak] tarif pajak tayangan televisi
To: forum-pajak@yahoogroups.com
Date: Thursday, October 30, 2008, 9:38 AM

PER.70/PJ./2007 yaitu jasa penyediaan tempat dan/atau waktu dalam media massa, media luar ruang atau median lain untuk penyampaian informasi dengan tarif efektif 1,5%.

semoga membantu dan mohon koreksi jika salah. terima kasih

Regards,

Ranti

____________ _________ _________ _________ _________ _________ _
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[forum-pajak] Penghasilan Istri digabung atau dipisah

Dear forum,
Ada yg punya contoh perhitungan PPh 21 karyawan yg istrinya bekerja juga, baik dari satu pemberi kerja (yg berarti penghasilannya dipisah dgn suami) dan lebih dari satu pemberi kerja (penghasilannya digabung dgn suami).
Ini berkaitan dgn UU PPh Psl 8 dimana di PER-15/PJ/2006 pun tdk disertakan contoh perhitungannya.
Mohon bantuannya (via japri krn forum tdk bs menyertakan attachment).

Terimakasih sebelumnya,
Hendra

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[forum-pajak] Re: Tanya Perhitungan Pajak Jika Pindah Perusahaan

hal ini pernah saya tanyakan juga di forum ini dan sudah diberikan
jawabannya..
jadi saya hanya mengulang jawabannya..

lihat di per 15/pj/2006 ttg petunjuk pelaksanaan pemotongan,
penyetoran dan pelaporan pph 21 (contoh perhitungan lihat halaman 26 ).

intinya kalau di perusahaan pajak anda ditanggung prsh harus mengikuti
aturan tsb..
perusahaan terakhir harus menggabungkan semua penghasilan (berdasar
1721 a1 perusahaan lama) kemudian memperhitungkan pajak yg sudah
dibayar perusahaan lama

rgds,
teddy

--- In forum-pajak@yahoogroups.com, Keenan <keenanmaspiono@...> wrote:
>
> Dear Rekan2,
>
> saya ingin tanya karena bingung nanti harus mengisinya bagaimana.
Saya baru
> daftar NPWP di Agustus 2008. Berarti tahun depan saya sudah harus mulai
> melaporkan pajak tahun 2008.
> Penghasilan saya satu2nya hanya dari pekerjaan saya sebagai karyawan.
> Saya pindah perusahaan di awal tahun. Bulan Januari - Maret 2008 saya di
> perusahaan A, lalu saya sebulan vakum. Kemudian di bulan Mei saya
bekerja
> kembali di perusahaan B.
> Artinya, nanti saya mempunyai dua bukti potong, dari perusahaan A dan
> perusahaan B.
> Masalahnya, bagaimana nanti saya harus mengisi SPT ya ?
> Menurut teman saya, nanti bisa terjadi kurang bayar karena
perusahaan A dan
> B sama2 menghitung dari nol.
>
> Mohon pencerahannya ya
>
> thanks,
>
>
> [Non-text portions of this message have been removed]
>

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Re: [forum-pajak] Tanya NPWP Istri

Setau saya untuk kode 001 sudah tidak digunakan dan kembali ke kode 000 untuk istri yang penghasilan digabung dengan suami.
Hal ini saya dapat informasi di beberapa KPP di Sulawesi Utara dan Jakarta, dan setau saya kode istri yang penghasilan digabung dengan suami belum diatur dengan kode-kodean (maaf bila salah).
Bahkan di KPP Manado dahulu menggunakan kode 001 sekarang balik lagi ke 000.
Mohon bantuan teman-teman Fiskus.

Salam,
Vaudy Starworld

________________________________
From: imam sudarso <imam_sudarso@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, November 5, 2008 5:51:00 AM
Subject: [forum-pajak] Tanya NPWP Istri

Selamat Pagi semuanya,
Saya lagi ada masalah mungkin bisa ada yang bantu!!
Kalau untuk Istri yang penghasilan suaminya di gabung apakah wajib punya NPWP sendiri??, Karena di kantor saya seorang istri ada yang mengajukan permohonan penghapusan NPWP di KPP dengan alasan penghasilannya digabung dengan penghasilan Suaminya , cuma menurut orang pajak KPP Gambir di haruskan membuat NPWP sendiri dengan Nomor NPWP sama dengan NPWP suami kecuali tiga digit di belakang 001,
Jadi bagaimana ya, apakah seorang istri tersebut wajib memiliki NPWP sendiri walaupun penghasilannya di gabung dengan suami?
Sebelumnya saya ucapkan terima kasih dan maaf kalau masalah ini sudah pernah di bahas

Thank's

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[forum-pajak] tanya biaya ganti rugi pengosongan tanah

Dear All para Pakar Pajak,

Saya ada pertanyaan mengenai tax planning terhadap biaya ganti rugi atas pengosongan tanah di salah satu wilayah jakarta, dalam hal ini pertanyaan saya adalah :
1. Apakah "Biaya Ganti Rugi" tsb ada unsur PPh nya?.
2. Apakah ada solusi lain selain menggunakan kata2 "Biaya Ganti Rugi" tsb dikarenakan nilai yg diberikan kepada warga cukup signifikan.

Mohon pencerahannya dari para pakar,
Thks Bfr
Rin

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Bls: [forum-pajak] Tax untuk Chemical Co

Iya pak, selain PPH 25,23, 4:2 or PPn, PPh 22 untuk importnya ya pak? ada kewajiban lain ga pak untuk PPh nya misalnya seperti Prsh kertas, oil company yg dikenakan PPh 15. CMIIW

Chandra

________________________________
Dari: winarto sugondo <sugondo.winarto@gmail.com>
Kepada: forum-pajak@yahoogroups.com
Terkirim: Kamis, 6 November, 2008 09:30:58
Topik: Re: [forum-pajak] Tax untuk Chemical Co

Perkataan Pak Deden benar Bu, namun biasanya chemical company juga punya
kewajiban PPh pasal 22, lihat naturalitas pencatatannya saja.

Salam,

Winarto Sugondo

On Wed, Nov 5, 2008 at 4:43 PM, Deden Saefudin <deden041@yahoo. com> wrote:

> Pertanyaan Pak Chandra masih terlalu umum, mungkin lebih baik jika dalam
> bentuk kasus supaya rekan2 milis bisa membantunya.
> Secara umum, sama dengan jenis usaha lainnya
> 1. Untuk badan hukumnya. PPh dikenakan atas laba usahanya
> 2. Untuk withholding tax nya, seperti PPh 21 (penghasilan kepada WP OP
> dalam negeri), PPh 23 (penghasilan atas bunga, royalti, sewa harta selain
> tanah dan bangunan, dividen dan jasa-jasa tertentu), dst..
>
> Regards
>
> Deden Saefudin
> dedensaefudin. com
>
> --- On Tue, 11/4/08, Chandra Dewi <nyanyagh@yahoo. com<nyanyagh%40yahoo. com>>
> wrote:
>
> From: Chandra Dewi <nyanyagh@yahoo. com <nyanyagh%40yahoo. com>>
> Subject: [forum-pajak] Tax untuk Chemical Co
> To: "Forum Pajak" <forum-pajak@ yahoogroups. com<forum-pajak% 40yahoogroups. com>
> >
> Date: Tuesday, November 4, 2008, 5:15 PM
>
>
> Temans,
> untuk perusahaan chemical... berhubungan dengan PPh berapa aja ya?...
> Terima kasih informasinya
>
> Chandra
>
> ____________ _________ _________ _________ _________ _________ _
> Dapatkan nama yang Anda sukai!
> Sekarang Anda dapat memiliki email di @ymail.com dan @rocketmail. com.
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>
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>
>
>

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Coba Yahoo! Messenger baru

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Re: [forum-pajak] tanya brevet jg

Semua lembaga bagus koq Bu/Pak, tinggal SDM-nya saja yang mengembangkan.

Salam,

Winarto Sugondo

2008/11/6 glory_ginting <glory_ginting@yahoo.com>

> Dear Rekan,
>
> mau tanya kalo ambil brevet a b di STAN bagus ga ya??
>
> mohon saran nya ..thanks
>
>
>

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Re: [forum-pajak] Tax untuk Chemical Co

Perkataan Pak Deden benar Bu, namun biasanya chemical company juga punya
kewajiban PPh pasal 22, lihat naturalitas pencatatannya saja.

Salam,

Winarto Sugondo

On Wed, Nov 5, 2008 at 4:43 PM, Deden Saefudin <deden041@yahoo.com> wrote:

> Pertanyaan Pak Chandra masih terlalu umum, mungkin lebih baik jika dalam
> bentuk kasus supaya rekan2 milis bisa membantunya.
> Secara umum, sama dengan jenis usaha lainnya
> 1. Untuk badan hukumnya. PPh dikenakan atas laba usahanya
> 2. Untuk withholding tax nya, seperti PPh 21 (penghasilan kepada WP OP
> dalam negeri), PPh 23 (penghasilan atas bunga, royalti, sewa harta selain
> tanah dan bangunan, dividen dan jasa-jasa tertentu), dst..
>
> Regards
>
> Deden Saefudin
> dedensaefudin.com
>
> --- On Tue, 11/4/08, Chandra Dewi <nyanyagh@yahoo.com<nyanyagh%40yahoo.com>>
> wrote:
>
> From: Chandra Dewi <nyanyagh@yahoo.com <nyanyagh%40yahoo.com>>
> Subject: [forum-pajak] Tax untuk Chemical Co
> To: "Forum Pajak" <forum-pajak@yahoogroups.com<forum-pajak%40yahoogroups.com>
> >
> Date: Tuesday, November 4, 2008, 5:15 PM
>
>
> Temans,
> untuk perusahaan chemical... berhubungan dengan PPh berapa aja ya?...
> Terima kasih informasinya
>
> Chandra
>
> ____________ _________ _________ _________ _________ _________ _
> Dapatkan nama yang Anda sukai!
> Sekarang Anda dapat memiliki email di @ymail.com dan @rocketmail. com.
> http://mail. promotions. yahoo.com/ newdomains/ id/
>
> [Non-text portions of this message have been removed]
>
> [Non-text portions of this message have been removed]
>
>
>

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RE: [forum-pajak] Tanya tentang tarif 20% lebih tinggi

Jadi kesimpulannya tarif pajak 20% lebih tinggi berlaku juga untuk
perhitungan pesangon (PPh 21 final) ?
Apakah perhitungan pajak pesangon tahun 2009 tetap menggunakan tarif yang
lama ?
Thanks.

________________________________________
From: forum-pajak@yahoogroups.com [mailto:forum-pajak@yahoogroups.com] On
Behalf Of kwiranata@yahoo.com
Sent: Tuesday, November 04, 2008 3:40 PM
To: forum-pajak@yahoogroups.com
Subject: Re: [forum-pajak] Tanya tentang tarif 20% lebih tinggi

Betul sekali.
Ini yang menyebabkan saya & rekan2 kantor bikin NPWP. Mengenai efek
perhitungan ke pph21 final, bagus pertanyaan nya :)

Wira

-----Original Message-----
From: "Pajak.Net" <marketing@pajak.net>

Date: Tue, 4 Nov 2008 15:22:44
To: <forum-pajak@yahoogroups.com>
Subject: [forum-pajak] Tanya tentang tarif 20% lebih tinggi

Dear all,

Untuk tarif pajak 20% lebih tinggi bagi WP yang tidak mempunyai NPWP, apakah
hal tsb berlaku untuk perhitungan PPh 21 final ?
Thanks.

Krishand

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Re: [forum-pajak] Form STP Tahunan PPH Ps. 21 dan Badan untuk 2008

Ada peraturan yang keluar pak di PER-42/PJ/2008 mengenai formulir SPT PPh Potput.
Apalagi keluarnya PP 51/2008 yang berlaku sejak 1 Januari 2008 menyebabkan perubahan atas SPT tersebut. PER-42/PJ/2008 akan saya email ke email Bpk Nick.

Salam sukses,
Vaudy Starworld

________________________________
From: nick_rhy <nick_rhy@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, November 5, 2008 9:32:44 AM
Subject: [forum-pajak] Form STP Tahunan PPH Ps. 21 dan Badan untuk 2008

Dear All ....

Mohon infonya apakah ada perubahan form untuk STP Tahunan PPH Ps.21
dan Badan utk th 2008

jika ada mohon dilampirkan peraturannya. ..sebelumnya terima kasih banyak.

wasala,

ninie

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[forum-pajak] wapu atas biaya notaris

mohon bantuan dan informasinya nih,
Bank tempat saya kerja mendebet rekening nasabah untuk pembayaran biaya notaris ke rekening notaris tsb. Apakah atas biaya notaris tersebut harus dikenakan wajib pungut oleh pihak bank yang melakukan pendebetan tersebut? sedangkan pihak notaris tetap melakukan pembayaran pajaknya setiap bulan secara akumulasi. Apakah ada ketentuan bahwa bank (BUMN) masih bertindak sebagai wapu atau sudah dihapuskan?

SARAH NACHRAINI

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Re: [taxchat] FORM 2553

My guess is the date elected as as an S on 2553 or date of LLC filing with the State. At least you get it within the right year and IRS could care less.

Arnie

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

From: Debbie Wilson

To: 'TaxTalk Listserv Members'

Cc: taxchat@yahoogroups.com

Sent: 11/05/2008 3:54 PM

Subject: [taxchat] FORM 2553

I am filling out the form for a single member LLC that is electing to be taxed as a sub S corporation and wondering what I put as the date of incorporation since they really are not a corporation.

Sincerely,

Debbie Wilson EA

Preferred Accounting

420 E Beloit St.

Darien, WI 53114

262-724-3635 Tel

262-724-5645 Fax

IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with Treasury Department regulations, we hereby inform you that to the extent that this message contains any U.S. federal tax advice (including any attachments unless otherwise expressly stated therein), said advice is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code. Unless you have our express prior written consent, no portion of this electronic correspondence (including any attachments hereto) may be used in connection with the promotion, marketing or recommendation to another party of any transaction or matter addressed herein as relates or may relate in any way to any U.S.

federal tax advice. The foregoing disclosure is intended to comply with the requirements of IRS Circular 230, and is not meant to imply that we are rendering tax advice by this communication. Please be advised that we do not render tax advice except when we have been specifically engaged to do so.

__._,_.___

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] Inherited Annuities

IRAs are not stepped up when inherited either. Just a thought.

From: Lynne Ayton

Sent: Monday, November 03, 2008 7:20 AM

To: taxchat@yahoogroups.com

Subject: Re: [taxchat] Inherited Annuities

neither have i.
lynne

Debbie Wilson wrote:

I was the one that asked and I can find nothing that says you can get a step up. I've looked everywhere. I've been doing this for 30 years and have never seen one that is stepped up.

Debbie wilson

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Larry Vaughn
Sent: Friday, October 31, 2008 5:45 PM
To: Tax Chat
Subject: [taxchat] Inherited Annuities

Recently there was a question concerning stepped up basis for an inherited annuity. Do I recall correctly that someone said you could use a stepped up basis? Is there a reference for this?

Thanks,
Larry Vaughn
"IN GOD WE TRUST!"
lvaughn@ftc-i.net

"A government which robs Peter to pay Paul can always depend on the support of Paul." George Bernard Shaw

"The inherent vice of capitalism is the unequal sharing of the blessings. The inherent blessing of socialism is the equal sharing of misery." Winston Churchill

All text and attachments are checked by McAfee ViruScan

__,_._,___

[taxchat] FORM 2553

I am filling out the form for a single member LLC that is electing to be taxed as a sub S corporation and wondering what I put as the date of incorporation since they really are not a corporation.

Sincerely,

Debbie Wilson EA

Preferred Accounting

420 E Beloit St.

Darien, WI 53114

262-724-3635 Tel

262-724-5645 Fax

IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with Treasury Department regulations, we hereby inform you that to the extent that this message contains any U.S. federal tax advice (including any attachments unless otherwise expressly stated therein), said advice is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code. Unless you have our express prior written consent, no portion of this electronic correspondence (including any attachments hereto) may be used in connection with the promotion, marketing or recommendation to another party of any transaction or matter addressed herein as relates or may relate in any way to any U.S.

federal tax advice. The foregoing disclosure is intended to comply with the requirements of IRS Circular 230, and is not meant to imply that we are rendering tax advice by this communication. Please be advised that we do not render tax advice except when we have been specifically engaged to do so.

__,_._,___

[forum-pajak] tanya brevet jg

Dear Rekan,

mau tanya kalo ambil brevet a b di STAN bagus ga ya??

mohon saran nya ..thanks

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Re: [forum-pajak] Tanya NPWP Istri

Kalau menurut saya berdasarkan Penjelasan PP 80 tahun 2007 saya kutipkan pasal 2 ayat 4
Pada dasarnya wanita kawin yang tidak hidup terpisah atau tidak
melakukan pemisahan penghasilan dan harta, dapat melaksanakan
kewajiban perpajakannya dengan menggunakan Nomor Pokok Wajib Pajak
suaminya. Dalam hal wanita kawin tersebut bermaksud melaksanakan hak
dan memenuhi kewajiban perpajakannya atas namanya sendiri, wanita
kawin tersebut harus mendaftarkan diri untuk memperoleh Nomor Pokok
Wajib Pajak. Ayat ini dimaksudkan untuk memberikan kepastian hukum
bagi wanita kawin yang tidakhidup terpisah atau tidak pisah penghasilan
dan harta dalam melaksanakan hak dan memenuhi kewajiban perpajakan
secara terpisah dari suaminya.

Jika Wanita hendak melaksanakan hak dan memenuhi kewajiban perpajakannya atas namanya sendiri harus mendaftarkan diri untuk memperoleh nomor pokok wajib pajak, Tetapi untuk memperoleh npwp tersebut cukup mengubah kode 001 dari 3 digit terakhir NPWP suami atau harus nomor baru, saya belum menemukan ketentuannya, boleh diinfokan jika ada, buat memperjelas bagaimana seharusnya.

Thanks
Awal

----- Original Message -----
From: imam sudarso
To: forum-pajak@yahoogroups.com
Sent: Wednesday, November 05, 2008 10:51 AM
Subject: [forum-pajak] Tanya NPWP Istri

Thank's

Get your new Email address!
Grab the Email name you've always wanted before someone else does!
http://mail.promotions.yahoo.com/newdomains/aa/

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RE: [forum-pajak] Dicari : Sewa ruangan (gedung) untuk kantor

cona gedung ILP bos di pancoran

--- On Wed, 11/5/08, Agus Dwi Yudha <agus_dyudha@alliance-geotech.com> wrote:
From: Agus Dwi Yudha <agus_dyudha@alliance-geotech.com>
Subject: RE: [forum-pajak] Dicari : Sewa ruangan (gedung) untuk kantor
To: forum-pajak@yahoogroups.com
Date: Wednesday, November 5, 2008, 3:12 PM

Coba di menara anugrah, ada 20 lt. letaknya di kantor taman e3.3, kawasan mega kuningan. Deket RNI..

Harga semeternya $9.50

Kontak aja di 57905544

Salam,

From: forum-pajak@ yahoogroups. com [mailto:forum-pajak@ yahoogroups. com] On Behalf Of lina agustin

Sent: 05 Nopember 2008 10:17

To: pajak

Subject: [forum-pajak] Dicari : Sewa ruangan (gedung) untuk kantor

Mohon kpd Admin, email saya ini diposting.

Rekan-rekan,

Mohon infonya :

Gedung (ruangan) yg disewakan dengan harga yg tidak terlalu mahal Rp. 60.000/m²/bln s/d Rp. 90.000/m²/bln. Perusahaan kami butuh luas ruangan nya 70² s/d 80m². Kami cari di Jakarta, klo bisa di daerah Pancoran, Mampang, Ps. Minggu, TB. Simatupang. Tp klo rekan-rekan ada info selain di daerah yg saya sebutkan boleh jg deh buat bahan pertimbangan, yg penting di Jakarta.

Mohon secepetnya yah rekan-rekan.

Thanks.

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Re: [forum-pajak] Penghapusan Sanksi Administrasi

Pembebasan sanksi pajak dalam rangka sunset policy hanya berlaku untuk SPT Tahunan PPh badan dan SPT Tahunan PPh perseorangan sehingga ini tidak berlaku untuk PPh 21/23/26 dan PPN.

Untuk menjawab pertanyaan ini saya gunakan 2 asumsi yaitu:
1. Perusahaan anda terdaftar di tahun 2007 dan memiliki NPWP sejak tahun 2007:
- Apabila perusahaan anda sudah terdaftar sejak tahun 2007 maka sunset policy hanya berlaku untuk SPT Tahunan tahun 2006 dan sebelumnya sehingga tidak akan
membantu untuk masalah yang dijelaskan dibawah ini.
- Apabila perusahaan anda tetap ingin menyampaikan pembetulan SPT Tahunan, maka dipersilahkan akan tetapi ada sanksi sesuai dengan ketentuan yang berlaku.
2. Perusahaan anda baru terdaftar di tahun 2008 ini:
- Perusahaan anda bisa menyampaikan pembetulan SPT Tahunan tahun 2007 dan sebelumnya dalam rangka sunset policy, sehingga perusahaan anda tidak perlu
membayar sanksi pajak atas keterlambatan bayar, cukup bayar kekurangan pokoknya saja.
- Untuk SPT Tahunan Tahun 2008 tidak ada fasilitas sunset karena memang jatuh temponya masih lama yaitu 31 Maret 2009.

Semoga membantu, pendapat lain dipersilahkan.

BR,

Gianto

----- Original Message -----
From: Siti Nurshobah
To: forum-pajak@yahoogroups.com
Sent: Wednesday, November 05, 2008 10:56 AM
Subject: [forum-pajak] Penghapusan Sanksi Administrasi

Perusahaan saya baru berdiri pada bulan juli 2007,mereka belum pernah lapor pajak baik PPh 21 maupun PPh Badan. Saya ingin membuat laporan PPh Bdn dan PPh 21 sampai dgn bulan Oktober 2008 ini. Apakah saya dapat penghapusan sanksi administrasi atau tidak ? Kalau tidak berapa denda yang harus saya bayar ?

Mohon Bantuannya,

Terima kasih,
Nurshobah

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Bls: [forum-pajak] Tax- Forwarding

setahu saya juga begitu. untuk jasa forwarding tidak kena PPh 23. kantor saya juga menggunakan jasa tersebut dan tidak pernah memotong pph 23 karena dalam tabel daftar perusahaan jasa menurut PER 70/PJ./2007 untuk jasa forwarding tarifnya 0%

________________________________
Dari: wahyu wibowo <wahyu_007id@yahoo.com>
Kepada: forum-pajak@yahoogroups.com
Terkirim: Rabu, 5 November, 2008 13:45:13
Topik: Re: [forum-pajak] Tax- Forwarding

Mohon maaf, jika salah saya mohon dikoreksi.

Jasa Forwarding bukan obyek pajak penghasilan pasal 23 menurut PER 70/PJ./2007

Salam
Wahyu

____________ _________ _________ __
From: yanti <yanti@valdo- intl.com>
To: Vaudy Starworld <vaudy.starworld@ yahoo.com>; forum-pajak@ yahoogroups. com
Sent: Tuesday, November 4, 2008 5:34:21 PM
Subject: Re: [forum-pajak] Tax- Forwarding

Thx Pak Vaudy, untuk semua penyerahan ke client apakah tarifnya sama semua yaitu 1%? Dan untuk PPh 23, jasa apa saja yang termasuk obyek pajaknya ( jasa perusahaan forwarding).
Maaf banyak tanya krn saya baru belajar.

salam
Yanti.

----- Original Message -----
From: Vaudy Starworld
To: forum-pajak@ yahoogroups. com
Cc: yanti@valdo- intl.com
Sent: Tuesday, November 04, 2008 11:45 AM
Subject: Re: [forum-pajak] Tax- Forwarding

Jasa Forwarding umumnya berhubungan dengna PPh Pasal 23 untuk jasanya, PPN, dan PPh 21

Salam,
Vaudy Starworld - 0811800584

------------ --------- --------- --------- --------- --------- -
From: yanti <yanti@valdo- intl.com>
To: forum-pajak@ yahoogroups. com
Sent: Monday, November 3, 2008 4:46:24 PM
Subject: [forum-pajak] Tax- Forwarding

Dear all,
Mohon pencerahannya jenis pajak untuk perusahaan jasa forwarding.

Salam
Yanti

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Re: [forum-pajak] Minta info Brevet

Untuk Brevet A & B Terpadu, bisa coba di Kampus STIAMI (Kampus Pajak Terakreditasi A).
Ada Kelas yang hanya Sabtu saja atau Minggu saja.
Kebetulan saya juga mengajar di sana.
Jln. Pangkalan Asem Raya No. 55 Cempaka Putih, Jakarta Pusat.
Contact Person : Budhi (70743805)

Salam,
Roike Tambengi

--- Pada Sel, 4/11/08, Vaudy Starworld <vaudy.starworld@yahoo.com> menulis:

Dari: Vaudy Starworld <vaudy.starworld@yahoo.com>
Topik: Re: [forum-pajak] Minta info Brevet
Kepada: forum-pajak@yahoogroups.com
Tanggal: Selasa, 4 November, 2008, 4:57 PM

Untuk belajar pajak yang cepat adalah mengikuti Kursus Brevet A&B Terpadu, setidaknya disana diajarkan secara umum mengenai perpajakan termasuk peraturan pajak dan cak mengisi SPT.
Mengenai tempat kursus pajak yang bagus saya mereferensikan untuk mengikuti di TTH-IKPI atau UI Salemba. Kelas mereka ada yang sabtu dan minggu.
Untuk TTH-IKPI di daerah belakang Plaza Semanggi/dekat Mall Ambasador coba hubungi Bpk. Juned atau Bpk. Yadi di nomor 021-5227212 atau di 021-70136157.
Kl di UI Salemba coba hub.021-3907868; 31935080; 021-70617921; 021-7819121
Jika tertarik di tempat lain juga silahkan.

Salam sukses,
Vaudy Starworld - 0811800584

____________ _________ _________ __
From: Ronny Marshal <ronnymarshal@ pacificplace. co.id>
To: forum-pajak@ yahoogroups. com; indonesiataxforum@ yahoogroups. com
Sent: Tuesday, November 4, 2008 11:17:24 AM
Subject: [forum-pajak] Minta info Brevet

Salam,

Rekan -rekan forum, saya minta tolong infonya untuk tempat ambil brevet paja
A & B yang paling baik di mana?

Mungkin bila ada yang dekat Semanggi atau Pancoran. Baik sekali jika rekan -
rekan punya nomor telepon atau alamat website-nya

Terima kasih banyak atas bantuannya.

Regards,

Ronny M.S.

Why do I need to worry? For God is my provider!

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Re: [forum-pajak] Tax untuk Chemical Co

Pertanyaan Pak Chandra masih terlalu umum, mungkin lebih baik jika dalam bentuk kasus supaya rekan2 milis bisa membantunya.
Secara umum, sama dengan jenis usaha lainnya
1. Untuk badan hukumnya. PPh dikenakan atas laba usahanya
2. Untuk withholding tax nya, seperti PPh 21 (penghasilan kepada WP OP dalam negeri), PPh 23 (penghasilan atas bunga, royalti, sewa harta selain tanah dan bangunan, dividen dan jasa-jasa tertentu), dst..

Regards

Deden Saefudin
dedensaefudin.com

--- On Tue, 11/4/08, Chandra Dewi <nyanyagh@yahoo.com> wrote:

From: Chandra Dewi <nyanyagh@yahoo.com>
Subject: [forum-pajak] Tax untuk Chemical Co
To: "Forum Pajak" <forum-pajak@yahoogroups.com>
Date: Tuesday, November 4, 2008, 5:15 PM

Temans,
untuk perusahaan chemical... berhubungan dengan PPh berapa aja ya?...
Terima kasih informasinya

Chandra

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Re: [forum-pajak] Re: sunset policy

Menurut saya tidak demikian.
Kalau kita bicara sunset policy pasti kita bicara SPT Tahunan yang sudah lalu.
SPT Tahunan yang lalu kalau kita sampaikan sekarang, karena kita baru punya NPWP sekarang, maka sudah pasti SPT tersebut terlambat disampaikan.
Sunset policy sebagaimana pasal 37A KUP memberikan dispensasi untuk:
1. tidak mengenakan sanksi atas keterlambatan bayar pajak;
2. tidak mengenakan sanksi atas keterlambatan penyampaian SPT;
3. Pembetulan SPT boleh dilakukan untuk beberapa tahun yang lalu dan tidak dibatasi berdasarkan self accessment
Menurut saya kita tidak perlu khawatir akan ditagih denda keterlambatan karena payung hukumnya cukup jelas:
- Pasal 37A KUP
- Pasal 33 PP N0. 80 Tahun 2007
- Permenkeu No. 66/PMK.03/2008
- Peraturan Dirjen Pajak No. 27/PJ/2008 yang kemudian dirubah dengan No. 30/PJ/2008
- Surat Edaran Dirjen Pajak No. SE-34/PJ/2008
Semoga membantu, pendapat lain dipersilahkan.

BR,

Gianto

----- Original Message -----
From: indonesia asahan
To: forum-pajak@yahoogroups.com
Sent: Wednesday, November 05, 2008 3:40 PM
Subject: Re: [forum-pajak] Re: sunset policy

bener pak....menurut pemahaman saya, sunset policy hanya menjamin bahwa atas
denda kekurangan bayar tidak ditagih, namun untuk keterlambatan lapor ya
tetap di tagih juga...pak....

2008/11/3 toxictattopark <toxictattopark@yahoo.com>

> klo kita daftar NPWP skrg gk akan dikenakan denda atas kekurangan ato
> keterlambatan penyetoran SPT , jd kita cm bayar kurangnya aja gk perlu
> dendanya
>
> --- In forum-pajak@yahoogroups.com <forum-pajak%40yahoogroups.com>,
> "yenni_kho" <yenni_kho@...> wrote:
> >
> > dear all,,,,,,,,,,,
> >
> > Saya masih kurang jelas nih " Sumset policy", kita kan di kasih
> > fasilitas penhapusan sanski administrasi berupa bunga atas pph yang
> > kurang bayar, gimana denga denda telat lapor kalo kita mau ber - npwp
> > sekarang dan menyampaikan SPT Tahunan PPh WPOP tahun 2006 s/d 2007,
> > apakah kita akan dikenakan denda telat lapor untuk SPT Masa Dan SPT
> > Tahunan-nya kalo kita adalah WPOP yang menjalankan pekerjaan bebas????
> > Gede jua ya kalo memang kena, pph kurang byr gk seberapa tapi denda
> > telat lapornya bisa-bisa lebih besar dr pph-nya.
> >
> > tks & rgds,
> > yenni
> >
>
.

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Re: [forum-pajak] Tax- Forwarding

Sekedar menambahkan,
Kalo perusahaan forwarding tsb menyewa truk / mobil angkutan barang lainnya (untuk membawa barang dari suatu pabrik ke pelabuhan misalnya), maka atas jasa sewa ini akan dikenakan PPh23, dan pihak persh forwarding tsb harus memotong pajak dari persh trucking yang bersangkutan.

Yang sering menjadi masalah adalah biasanya persh trucking tidak mau dipotong PPh23 atas tagihan yang dia dikeluarkan. Maka jika ingin memotongnya si persh forwarding tsb harus meng-gross up nilai dari tagihan tsb. Pengalaman inilah yang sering saya temui di lapangan.

Silahkan dikoreksi jika ada yg belum tepat.

Regards,
M.Hanafi

________________________________
From: wahyu wibowo <wahyu_007id@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, November 5, 2008 1:45:13 PM
Subject: Re: [forum-pajak] Tax- Forwarding

Mohon maaf, jika salah saya mohon dikoreksi.

Jasa Forwarding bukan obyek pajak penghasilan pasal 23 menurut PER 70/PJ./2007

Salam
Wahyu

salam
Yanti.

----- Original Message -----
From: Vaudy Starworld
To: forum-pajak@ yahoogroups. com
Cc: yanti@valdo- intl.com
Sent: Tuesday, November 04, 2008 11:45 AM
Subject: Re: [forum-pajak] Tax- Forwarding

Jasa Forwarding umumnya berhubungan dengna PPh Pasal 23 untuk jasanya, PPN, dan PPh 21

Salam,
Vaudy Starworld - 0811800584

Dear all,
Mohon pencerahannya jenis pajak untuk perusahaan jasa forwarding.

Salam
Yanti

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05 November 2008

Arsip Blog