Pajak

12 November 2008

Re: [forum-pajak] PPN Pemungut

Dasar hukum Bendaharawan Pemerintah dan Kantor Perbendaharaan dan Kas Negara Untuk Memungut, Menyetor dan Melaporkan PPN dan PPn BM serta Tata Cara Pemungutan, Penyetoran dan Pelaporannya diatur di dalam

KMK : 563/kmk.03/2003 tanggal 24 Desember 2003

________________________________
From: ck_richa <ck_richa@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, October 29, 2008 8:20:48 PM
Subject: [forum-pajak] PPN Pemungut

mohon bantuannya,

Saya ingin tau dasar hukum yang mengatur ttg PPN yg dipungut oleh
bendaharawan pemerintah. Dan apa saja tugas bendaharawan pemerintah
sebagai pemungut PPN?

trimakasih sebelumnya..

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[forum-pajak] Tentang SKPKP dan SKPLB

Dear Forum Pajak

Saya mau tanya, Perusahaan kami diperikasa pajak thn 2007 utk pemeriksaan
Thn 2005-2006, dan hasilnya perusahaan kami Kurang Bayar (utk PPN) dan
kantor pajak menerbitkan SKPKP, kemudian thn 2008, kmi diperiksa lagi utk
pemerikasaan thn 2006-2007, dan hasilnya perusahaan kami Lebih Bayar, dan
kantor pajak menerbitkan SKPLB (utk PPN).

Kata orang pajak perusahaan kmi bisa meng-offset SKPLB dgn SKPKP (Lebih
bayar dgn Kurang bayar) utk semua pajak termasuk PPN dan PPH, yang mau saya
tanyakan Peraturan yg mengatur offset SKPLB dgn SKPKP apa yah?dan
Implikasinya terhadap Laporan Pajak kmi gmn?

Mohon diberi pencerahan...

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[forum-pajak] Pajak tangguhan tahun 2008

Dear All,

Saya dengar katanya perhitungan pajak tangguhan untuk tahun 2008 ini
berbeda. Gak yakin hal ini benar atau tidak, katanya untuk aktiva yang
berakhir tahun 2008 kena tarif 28% sedangkan tahun 2009 seterusnya 25%
atau terbalik ya?.

Ada yang pernah dengar tentang hal ini?

Mohon bantuan agar dapat pencerahan........

Salam,
Christina

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[forum-pajak] faktur pajak sederhana

Dear all,

perusahan kami bergerang bidang retail, bulan ini ada kesalahan penjualan
oleh SPG.
Jumlah yang dijual (sesuai bon toko) = 372 pcs.
Laporan SPG = 400 pcs
Selisih = 28 pcs
Selisih tersebut kami bebankan ke SPG.
Untuk mengklopkan dengan SPM, Bagaimana pembuatan faktur pajaknya? No yang
harus dipakai, Penerima n NPWP? Apakah dimasukkan sebagai pemberian
cuma-cuma, karena nilai yang dibayarkan sejumlah HPPnya saja?

Tks
Maria

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[forum-pajak] Femina vs PER-44/PJ/2008

Rekan-2 Pajak,

Tolong pencerahannya terkait artikel 'NPWP KARTU AJAIB AGAR BEBAS FISKAL' yg mnrt sumbernya:Femina (ada yg tahu: edisi brp?), khususnya tentang NPWP suami-istri (baca:alinea di bawah).

Terdapat pernyataan : NPWP ini dapat dipertahankan, alias tak perlu digabung dengan suami, apakah hal ini sesuai dgn 'joint tax return' dimana sistem perpajakan kita menempatkan 'keluarga' sbg pendekatan satuan pemajakan (taxable unit) mnrt Prof. Gunadi?

Hal di atas juga tertera pada PER-44/PJ/2008 tgl.20 Okt 2008 pada bag.Lampiran point-5:'Bagi permohonan berstatus cabang, WPOP pengusaha tertentu atau wanita kawin tidak pisah harta HARUS memiliki NPWP Kantor Pusat/domisili/suami. Dilengkapi pula dgn keterangan yg tertera pada Leaflet 'NPWP' (belogo:DKI-Jaya Raya & DJP), pada point E : Penghapusan NPWP dilakukan dalam hal 'Wanita kawin tdk dgn perjanjian pemisahan harta dan penghasilan, diisyaratkan adanya surat nikah/akte perkawinan dari catatan sipil'.

Mengingat situasional saat ini sdg 'booming' permohonan NPWP, tlg masukan dari rekan-2 atas kepentingan kepemilikan kartu NPWP oleh seorang karyawati yg juga adlh seorang istri (bakal mjd istri).

Atas sharing & masukannya, diucapkan terima-kasih.

Rgds,

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

Dalam Satu Keluarga, Suami-Istri Wajib Punya?

Digabung dengan NPWP salah satu pasangan, atau masing-masing, tak masalah. Kedua pilihan ini tidak memiliki perbedaan dalam pajak terutangnya (besar pajak yang harus disetor ke pemerintah). Sebab, saat penghitungan pajak, penghasilan tetap digabung, atau dibagi secara proporsional, bila memiliki NPWP berbeda (UU PPh tahun 2000).
Bedanya, jika terpisah, masing-masing wajib membuat SPT sendiri. Bila pasangan itu nantinya bercerai, maka mereka bisa mengurus pemisahan NPWP di kantor pajak setempat. Atau, jika masih lajang Anda sudah memiliki NPWP, maka NPWP ini dapat dipertahankan, alias tak perlu digabung dengan suami.

ThankYou & Best Regard.
~~~~~~~~~~~~~~~~~~~~~~~~~
Joko Suyono / 021-3290 1679
Exim Departement
PT.Indonesia Stanley Electric
Telp : 021-59404506 Ext 142
Fax : 021-59404510
E-Mail : exim@stanley.co.id
~~~~~~~~~~~~~~~~~~~~~~~~~~

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Bls: [forum-pajak] ,ttg sunset , daftar kolektf npwp

Dear Ibu Ervina, Bpk Kuncoro dan members lainnya,

1. Kantor saya kalau ingin mendaftar npwp kolektif untuk karyawan apakah di KPP dimana kami terdaftar ? bisakah di KPP lainnya soalnya kantor kami terdaftar di kalimatan tapi administrasinya semua dijakarta.

2. Adakah format khusus untuk pelaporan NPWP kolektif.

Terima Kasih

________________________________
Dari: Persya White <persya_cute@yahoo.com>
Kepada: forum-pajak@yahoogroups.com
Terkirim: Selasa, 11 November, 2008 19:55:18
Topik: Re: [forum-pajak] ,ttg sunset , daftar kolektf npwp

Dear Pak Budi,
untuk yang pertanyaan nomor 1 saya tidak bisa menjawab, karna saya kurang mengerti.
untuk pertanyaan nomor 2, perusahaan saya juga mengalami hal yang sama, meskipun daftar karyawan yang saya daftarkan hanya 39 orang, perusahaan saya harus menunggu minimal 2 minggu untuk mengambil NPWP-nya. sedangkan masih ada sekitar 200 karyawan lagi yang belum kami serahkan dikarnakan pengumpulan KTP yang sulit. memang benar sih karna adanya lonjakan pembuatan NPWP sehingga kita harus menunggu lebih lama.

Best regards,

Ervina, SE
Corporate Tax Executive Supervisor

____________ _________ _________ __
From: Budi Kuncoro <bkuncoro@yahoo. com>
To: forum-pajak@ yahoogroups. com
Sent: Tuesday, November 11, 2008 12:20:32 PM
Subject: Re: [forum-pajak] ,ttg sunset , daftar kolektf npwp

Rekan rekan milles Yth di Forum pajak

Ada sediki keluhan saja ada 2 , mungkin ada yang mengalami sama tlg sharing saja

1. Jangan marah ya, saya disuruh bos saya disuruh menenyakan ttg sunset pribadi NPWP , krn mau ada pembetulan dari 2003 sd 2006, ada tambah harta dyg diperoleh dari tahun 1997 ( hibah ) totalnya kira kira 5 milyar, saya menghadap ke AR di Jakarta Pusat, katanya harus bayar kira kira 10 % atau 5 % dari total tersebut, boss saya tdk mau, khan di peraturan kalau ada penghasilan lainnya yang hrs bayar pajak, boss mau bayar pajak cuma 4 jutaan, krh harta tsbt dari jaman dulu, AR bilang kurang wajar, Tolong dong, apakah ada yang mengalami seperti boss saya ini, karena ikut di seminar kok tdk ada studi kasus seperti ini, terkadang kami jadi bingung, mau sunset jadi takut

2. Ada kantor teman saya mendaftrakan NPWP kolektif ( karyawan ) di KPP Madya Jakarta Barat, sdh 3 minggu belum selesai juga , krn antri dan banyak, jadi bingung juga ya, mohon mita pencerahan dari rekan rekan, jangan tersinggung, krn ini fakta yang ada di lapangan, mohon petunjuk
Terima kaih banyak sebelumnya

salam
bk

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RE: [taxchat] TRUCK DRIVER'S PER DIEM.

You’re right, Ed. I should have been more precise. As you say, they have to be out long enough to be required to take a rest under DOT rules. Under some circumstances they can only qualify for a partial day’s per diem.

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

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Ed Pierpont
Sent: 11/12/2008 10:26 AM
To: taxchat@yahoogroups.com
Subject: [taxchat] TRUCK DRIVER'S PER DIEM.

It’s not necessarily traveling out of town “overnight”. The driver’s log should show that he was required to take a layover due to being out of hours for the day. I had a driver from a local company that would leave Indianapolis at 10 pm and run a round trip to Chicago and be back by 8 am. His previous tax preparer had been taking the per diem meal allowance because he was gone every night. He was real upset with me when I would not take the deduction. I think he went back to his old preparer.

The trucking companies and the unions should do a better job of educating their drivers. I can see a lot of ugly audits coming from this.

Ed Pierpont

__._,_.___

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] TRUCK DRIVER'S PER DIEM.

The trucking companies and the unions should do a better job of educating their drivers. I can see a lot of ugly audits coming from this.

Ed Pierpont

__,_._,___

RE: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

The driver's logbook will (all drivers have to keep one) substantiate the driver's over the road travel.

Brent L. Solomon, Enrolled Agent
4917 Piedmont Parkway, Suite 103
Jamestown, NC 27282
Office: 336-834-3739
Fax: 336-834-3739
Website: www.1040.com/brentsolomon

"Call us for a Less Taxing Experience"

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.

-----Original Message-----
From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com]On Behalf Of Marc Enzi
Sent: Wednesday, November 12, 2008 8:52 AM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

If it helps, there is a Per Diem Calculator on line that will calculate per diem for truck drivers or anyone and will calculate appropriately for DOT or non DOT.

The Schedule A line 21 answer is free, the substantiation isn’t but it makes the purchase decision straightforward.

www.perdiemcalculator.com

Marc

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Tuesday, November 11, 2008 5:53 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

Right, Arnie, 75% deductible. It’s a special break for OTR truckers and other workers in interstate commerce, besides the $52 per diem rate. The $52 rate means they don’t have to keep track of where they are like other business people do - just be able to document that they were traveling out of town overnight

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

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: 11/11/2008 5:17 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

John, thank you - the $52 per diem then is 50% deductible on form 2106 or 75% deductible per Debbie?

Arnie

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

From: John Stevens, Equi-Tax

To: taxchat@yahoogroups.com

Sent: 11/11/2008 6:05 PM

Subject: RE: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

Steve,

The $52 rate is a special rate for workers in interstate commerce, including OTR truckers, and is only for meals and incidentals, and does not include lodging. They don’t need to document the amount of the meals & incidentals, but they do need to prove lodging. Lodging usually isn’t much of a factor for truckers because they sleep in their trucks most of the time. The $52 rate changes from time to time, so practitioners need to confirm the rate for the year or years involved. When the rate is adjusted, it usually changes effective October 1^st, so in many cases you will have 2 rates for the year.

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

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Steve Brann
Sent: 11/11/2008 4:49 PM
To: taxchat@yahoogroups.com
Subject: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

Arnie,

I usually check with the driver and get a feeling for how much they
spend per day on meals and I use this figure. Hopefully they have
saved the receipts. That is why I check the Cities, for instance,
New York has a per diem of $182 per day the last time I checked. If
you are spliting out the food the travel expense line reduces. At
that rate, $52 doesn't get very far.

Steve

-- In taxchat@yahoogroups.com, "Arnold M. Socol" <waymeans@...> wrote:
>
> Steve, Thanks, If its $52 a day per diem, then how do you allocate
between meals and lodging, etc???
>
> Arnie
>
>
>
>
> ----- Original Message -----
> From: Steve Brann
> To: taxchat@yahoogroups.com
> Sent: 11/11/2008 5:35 PM
> Subject: [taxchat] Re: TRUCK DRIVER'S PER DIEM.
>
>
> Arnie,
>
> If they are gone over night they can take the per diem. You
should
> probably check the cities most commonly visited as some are way
over
> $52. $52 is pretty safe though. Use the 2106 and remember to put
> meals under the separate area on the 2106.
>
> Steve
>
>
>
>
> Arnie Socol
> President
> Ways & Means, Inc.
> 845-562-6070
>

Arnie Socol
President
Ways & Means, Inc.
845-562-6070

__,_._,___

Re: [forum-pajak] PBB

sepertinya itu hasil ekstensifikasi dari KPP PBB yang terbaru atau hasil survey kelurahan.coba konfirmasi dulu dengan kantor kelurahan

--- On Tue, 11/11/08, mr.djonathan <mr.djonathan@yahoo.co.id> wrote:
From: mr.djonathan <mr.djonathan@yahoo.co.id>
Subject: [forum-pajak] PBB
To: forum-pajak@yahoogroups.com
Date: Tuesday, November 11, 2008, 5:10 PM

dear all,...

a newbie in the house seeking for help...

here goes...

perusahaan tempat saya bekerja, bangunannya bukanlah milik sendiri

melainkan sewa atau leasing, tanahnya dimilik oleh tuan X.

pada saat membayar pbb tersebut, di form nya, tertulis bahwa PT. FGH

yang memiliki tanah ini... semua orang tau bahwa yang membayar pajak

bumi dan bangunan bukanlah pemilik, sehingga terjadi kekisruhan.. .

seakan bahwa perusahaan ini ingin "mencaplok" tanah tuan X...

ada solusi? gmana saya harus komplain ke KPP, how to clear this

problem (as additional that the owner of this company is bule...

clueless about indonesian tax law... dan akuntannya juga.. malah lebih

parah)

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

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RE: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

If it helps, there is a Per Diem Calculator on line that will calculate per diem for truck drivers or anyone and will calculate appropriately for DOT or non DOT.

The Schedule A line 21 answer is free, the substantiation isn’t but it makes the purchase decision straightforward.

www.perdiemcalculator.com

Marc

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Tuesday, November 11, 2008 5:53 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

Right, Arnie, 75% deductible. It’s a special break for OTR truckers and other workers in interstate commerce, besides the $52 per diem rate. The $52 rate means they don’t have to keep track of where they are like other business people do - just be able to document that they were traveling out of town overnight

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

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: 11/11/2008 5:17 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

John, thank you - the $52 per diem then is 50% deductible on form 2106 or 75% deductible per Debbie?

Arnie

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

From: John Stevens, Equi-Tax

To: taxchat@yahoogroups.com

Sent: 11/11/2008 6:05 PM

Subject: RE: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

Steve,

The $52 rate is a special rate for workers in interstate commerce, including OTR truckers, and is only for meals and incidentals, and does not include lodging. They don’t need to document the amount of the meals & incidentals, but they do need to prove lodging. Lodging usually isn’t much of a factor for truckers because they sleep in their trucks most of the time. The $52 rate changes from time to time, so practitioners need to confirm the rate for the year or years involved. When the rate is adjusted, it usually changes effective October 1^st, so in many cases you will have 2 rates for the year.

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

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Steve Brann
Sent: 11/11/2008 4:49 PM
To: taxchat@yahoogroups.com
Subject: [taxchat] Re: TRUCK DRIVER'S PER DIEM.

Arnie,

I usually check with the driver and get a feeling for how much they
spend per day on meals and I use this figure. Hopefully they have
saved the receipts. That is why I check the Cities, for instance,
New York has a per diem of $182 per day the last time I checked. If
you are spliting out the food the travel expense line reduces. At
that rate, $52 doesn't get very far.

Steve

-- In taxchat@yahoogroups.com, "Arnold M. Socol" <waymeans@...> wrote:
>
> Steve, Thanks, If its $52 a day per diem, then how do you allocate
between meals and lodging, etc???
>
> Arnie
>
>
>
>
> ----- Original Message -----
> From: Steve Brann
> To: taxchat@yahoogroups.com
> Sent: 11/11/2008 5:35 PM
> Subject: [taxchat] Re: TRUCK DRIVER'S PER DIEM.
>
>
> Arnie,
>
> If they are gone over night they can take the per diem. You
should
> probably check the cities most commonly visited as some are way
over
> $52. $52 is pretty safe though. Use the 2106 and remember to put
> meals under the separate area on the 2106.
>
> Steve
>
>
>
>
> Arnie Socol
> President
> Ways & Means, Inc.
> 845-562-6070
>

Arnie Socol
President
Ways & Means, Inc.
845-562-6070

__,_._,___

Re: [forum-pajak] PBB

Sebaiknya diklarifikasi saja Pak. Dikarenakan ini adalah transaksi operating
leased memang sampai kapanpun tanah itu tidak akan dimiliki oleh perusahaan
bukan?
So menurut saya apa yang dilaksanakan sudah benar, tapi apakah klausul yang
menyatakan siapa yang wajib membayar pbb tanah tersebut dalam kontrak sudah
jelas

----- Original Message -----
From: "mr.djonathan" <mr.djonathan@yahoo.co.id>
To: <forum-pajak@yahoogroups.com>
Sent: Tuesday, November 11, 2008 5:10 PM
Subject: [forum-pajak] PBB

dear all,...

a newbie in the house seeking for help...
here goes...

perusahaan tempat saya bekerja, bangunannya bukanlah milik sendiri
melainkan sewa atau leasing, tanahnya dimilik oleh tuan X.
pada saat membayar pbb tersebut, di form nya, tertulis bahwa PT. FGH
yang memiliki tanah ini... semua orang tau bahwa yang membayar pajak
bumi dan bangunan bukanlah pemilik, sehingga terjadi kekisruhan...
seakan bahwa perusahaan ini ingin "mencaplok" tanah tuan X...

ada solusi? gmana saya harus komplain ke KPP, how to clear this
problem (as additional that the owner of this company is bule...
clueless about indonesian tax law... dan akuntannya juga.. malah lebih
parah)

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Re: [forum-pajak] Perlakuan Penyusutan Biaya Ditangguhkan

Apabila kembali ke UU PPH pasal 11 dan 11A dan penjelasan dikatakan bahwa
pada dasarnya penyusutan yang diperkenankan adalah straight line atau double
declining, tetapi dengan mempertimbangkan jenis usaha maka perusahaan dapat
menggunakan metode penyusutan yang lain dengan mengacu pada keputusan
menteri keuangan, berikut saya copy aturan dasarnya :

Pasal 11 :
(7) Menyimpang dari ketentuan sebagaimana diatur dalam ayat (1), ketentuan
tentang penyusutan atas harta berwujud yang dimiliki dan digunakan dalam
usaha tertentu, ditetapkan dengan Keputusan Menteri Keuangan.

Pasal 11A:

(4) Amortisasi atas pengeluaran untuk memperoleh hak dan pengeluaran lain
yang mempunyai masa manfaat lebih dari 1 (satu) tahun di bidang penambangan
minyak dan gas bumi dilakukan dengan menggunakan metode satuan produksi.

(5) Amortisasi atas pengeluaran untuk memperoleh hak penambangan selain yang
dimaksud dalam ayat (4), hak pengusahaan hutan, dan hak pengusahaan sumber
alam serta hasil alam lainnya yang mempunyai masa manfaat lebih dari 1
(satu) tahun, dilakukan dengan menggunakan metode satuan produksi paling
tinggi 20% (dua puluh persen) setahun.

Sumber UU PPH tahun 2000, mungkin bisa dicek ke uu pph yang terbaru.

Selanjutnya untuk Ibu Rahma, mungkin saran saya bisa berkonsultasi ke
DIrektorat Jenderal Pajak langsung yang di Jl. Jend. Gatot Subroto or telpon
ke DJP.

Semoga membantu

--- Original Message -----
From: "Deden Saefudin" <deden041@yahoo.com>
To: <forum-pajak@yahoogroups.com>
Sent: Wednesday, November 12, 2008 8:09 AM
Subject: Re: [forum-pajak] Perlakuan Penyusutan Biaya Ditangguhkan

Pembebanan biaya dalam UU pajak dilihat dari 2 cara:
1. manfaat dari biaya tersebut kurang dari 1 tahun dibebankan pada tahun ybs
2. manfaat dari biaya tersebut lebih dari 1 tahun dibebankan dengan cara
amortisasi atau depresiasi.
Depresiasi yang diakui dalm pajak hanya 2 yaitu dengan garis lurus dan saldo
menurun ganda.
Dengan demikian depresiasi dengan unit of production method tidak
diperkenankan dalam pajak. CMIIW

Regards.

Deden Saefudin
http://dedensaefudin.com/?p=45#more-45

--- On Mon, 11/10/08, rahmawanvirandi <rahmawanvirandi@yahoo.co.id> wrote:

From: rahmawanvirandi <rahmawanvirandi@yahoo.co.id>
Subject: [forum-pajak] Perlakuan Penyusutan Biaya Ditangguhkan
To: forum-pajak@yahoogroups.com
Date: Monday, November 10, 2008, 10:59 PM

Deal all,
mohon pencerahan.. . perusahaan tempat saya bekerja bergerak pada
bidang persewaan pesawat terbang, atas biaya-biaya terkait repair &
maintenance kami catat sebagai biaya ditangguhkan pada neraca untuk
kemudian kami biayakan sesuai dengan jam terbang pesawat terkait.
Bagaiman perlakuan pajak atas biaya ditangguhkan tersebut? Apakah
pajak mengakui pembebanan biaya dengan metode jam terbang (unit of
production method).
Terimakasih atas bantuan yang diberikan

Regards
Mawan

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[forum-pajak] apa benar PP 51 jasa konstruksi ditunda 2009?

benar gak sih PP 51 ditunda?

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[forum-pajak] tanya : PPN bisa dikreditkan tidak??

mohon bantuan teman2

perusahaan membeli motor sebesar 10.3jt dan mendapatkan faktur pajak
motor tersebut digunakan untuk kegiatan kantor, tetapi dibawa pulang oleh pegawai

1. apakah ppn - nya bisa dikreditkan?

2. dalam inventaris nilai perolehan dihitung dari mana? krn dpp faktur pajak sekitar 8jt dan pajak kendaraan (stnk) sekitar 1,5jt

terima kasih

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Re: [forum-pajak] Mohon Informasi

klo menurut saya semua kuncinya ada diasumsi yang digunakan,bapak
berasumsi bahwa gaji yg bapak bayarkan tersebut bukan karyawan bapak.klo
boleh tau status karyawan tersebut dalam kontrak kerjanya menjadi
karyawan siapa?????apa menjadi karyawan klien ato karyawan
persh.bapak????klo menurut saya hal inilah yang menjadi dasarnya pak......
klo dalam kontrak kerjanya menjadi kary.bapak(penempatan di klien),maka
itu menjadi biaya bapak.jika menjadi kary.klien maka itu bukan biaya
bapak akan tetapi mekanismenya agak rumit.
sekian dari saya maaf jika tidak menjawab pertanyaan pak rachmat...

Rachmat Widjaja wrote:
>
> Rekan-rekan pajak,
>
> Mohon informasinya, perusahaan kami bergerak dibidang jasa dan belum
> PKP. mempunyai masalah dalam pengakuan pendapatan.
>
> Contoh pada bulan janurai kami membuat invoice sbb :
> - Biaya gaji Rp. 1.000.000,-
> - Management fee 250.000,-
> Rp. 1.250.000,-
> - PPh Psl 23 4.5% 75.000.-
>
> Jurnal pengakuan pendapatan adalah (Gaji kami bayarakan terlebih
> dahulu kemudian kami tagih kepada perusahaan bersangkutan)
> Piutang / Kas Rp. 1.175.000
> PPh Psl 23 dibayar dimuka 75.000
> Hutang Gaji 1.000.000
> Pendapatan Jasa 250.000
>
> Tetapi dari pihak pajak menetapkan bahwa pendapatan harus diakui
> sesuai invoice.
> Piutang / Kas Rp. 175.000
> PPh Psl 23 dibayar dimuka 75.000
> Biaya Gaji 1.000.000
> Pendapatan Jasa 1.250.000
>
> Mohon saran apakah pengakuan pendapatan kami sudah benar atau harus
> mengikuti pihak pajak. Asumsi kami adalah biaya gaji bukan merupakan
> karyawan kami)
>
> Regrads
>
>
>

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12 November 2008

Arsip Blog