Pajak

19 November 2008

[forum-pajak] SPT OP Sunset Policy

Dear rekan2x milis

mau tanya dong, sehubungan dengan penyampaian SPT PPh OP dalam rangka sunset policy. Apakah penghapusan sanksi administrasi atas penyampaian SPT tahun pajak 2007 bagi WP OP yang memiliki NPWP sebelum 2008 juga berlaku ?

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[forum-pajak] Re: TKI dan TKW Bebas Pajak Penghasilan

Silahkan Saudara lihat kembali di Penjelasan Pasal 2 tersebut
dinyatakan bahwa

Pada prinsipnya orang pribadi yang menjadi Subjek Pajak
dalam negeri adalah orang pribadi yang bertempat tinggal
atau berada di Indonesia. Termasuk dalam pengertian orang
pribadi yang bertempat tinggal di Indonesia adalah mereka
yang mempunyai niat untuk bertempat tinggal di Indonesia.
Apakah seseorang mempunyai niat untuk bertempat tinggal
di Indonesia ditimbang menurut keadaan.

Jadi, mereka itu yah termasuk WP Dalam Negeri...

--- In forum-pajak@yahoogroups.com, "R M A" <rajendra.ma@...> wrote:
>
> Tapi pak.....
> kok sepertinya berbeda dengan pengumuman ini ya..?
>
> http://www.pajak.go.id/dmdocuments/wpln.pdf (ini dari situs pajak.go.id)
> atau di sini
>
http://www.indonesianewyork.org/index.php?option=com_docman&task=doc_download&gid=42&Itemid=67
> (ini
> dari konsulat RI di NY USA)
>
> Pada bagian kepadanya tertulis
> Kepaada Yth
> Bapak/Ibu/Saudara para Warga Negara Indonesia
> yang berada/bertempat tinggal di Luar Negeri
>
> Kemudian di bawahnya tertulis
> Kami percaya, bahwa Warga Negara Indonesia/Wajib Pajak yang berada
di Luar
> Negeri masih mempunyai ikatan batin dan cinta tanah air sehingga ikut
> memanfaatkan sunset policy ini. Pembayaran pajak Anda sangat
diperlukan guna
> kelangsungan dan pembangunan dan pembiayaan negara.
>
> Pertanyaannya? Apakah pengumuman ini berlaku kepada SEMUA WNI yang
berada
> atau bertempat tinggal di LN ataukah hanya yang kurang dari 183 hari?
>
> Kalau dari kepadanya dinyatakan bahwa kepada WNI yang bertempat
tinggal di
> Luar Negeri
> Padahal, pasal 2 UU PPh menyatakan bahwa Subjek pajak DN adalah OP yang
> bertempat tinggal di Indonesia
> dan Subjek Pajak LN adalah OP yang tidak bertempat tinggal di Indonesia
> Sehingga dapat disimpulkan bahwa jika hanya berdasarkan pasal 2 UU PPh,
> bagian kepada dalam pengumuman tersebut mengacu kepada pengumuman bahwa
> Subjek Pajak LN yang berstatus WNI dimohon untuk mendaftarkan diri untuk
> memperoleh NPWP...?
>
> 2008/11/18 devry bonte <devryiskandar@...>
>
> >
> >
> > TKI dan TKW bebas pajak penghasilan (jika menetap dan bekerja di
luarnegeri
> > lebih dari 180 hari)
> >
> > Apa ya kira kira stimulus dibidang pajak/fiskal dari pemerintah dalam
> > menghadapi krisis ekonomi global sekarang ? Untuk mencegah
terjadinya PHK
> > massal tahun depan.
> >
> > Mengapa reaksi Indonesia selalu terlambat dari negara lain, dimana
Malaysia
> > saja sudah menurunkan harga BBM nya beberapa kali yang mana kita
ketahui
> > naiknya belakangan daripada Indonesia.
> >
> >
> >
> >
http://www.kompas.com/read/xml/2008/11/18/20024368/tki.dan.tkw.bebas.pajak.penghasilan.
> >
> > JAKARTA, SELASA- Pekerja asal Indonesia ke luar negeri, baik
Tenaga Kerja
> > Indonesia (TKI) maupun Tenaga Kerja Wanita (TKW) dibebaskan untuk
tidak
> > membayar kewajiban pajak penghasilan di Indonesia. Syaratnya,
mereka telah
> > menetap dan bekerja di luar negeri lebih dari setengah tahun atau
180 hari.
> >
> > Demikian diutarakan Kepala Kantor Wilayah Direktorat Jenderal
Pajak Jakarta
> > Selatan A Sjarifuddin Alsah dalam sosialisasi sunset policy kepada
insan
> > musik di Jakarta, Selasa (18/11).
> >
> > "Kami tidak membebankan wajib pajak kepada TKI dan TKW, karena
biasanya
> > mereka sudah dibebani wajib pajak oleh negara tempat mereka
bekerja. Tapi
> > kalau di bawah atau kurang dari setengah tahun, masih kami
haruskan untuk
> > membayar pajak penghasilan," terang Sjarifuddin.
> >
> > Diberlakukannya wajib pajak di Indonesia bagi TKI dan TKW yang bekerja
> > kurang dari setengah tahun, lanjut Sjarifuddin, dikarenakan pada
rentang
> > tersebut mereka belum mendapat wajib pajak dari negara yang
> > bersangkutan. "Negara di luar negeri baru menerapkan wajib pajak
kepada
> > pekerja asing setelah 180 hari dia bekerja," jelasnya. (C11-08)
> >
> > [Non-text portions of this message have been removed]
> >
> >
> >
>
>
>
> --
> R M A
>
> http://maskokilima.wordpress.com
>
>
> [Non-text portions of this message have been removed]
>

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[forum-pajak] Re: Tanya Jasa Training

Setau saya, untuk jasa training yang dilakukan di luar kantor (tempat
ditentukan oleh panitia training), pesertanya umum (bukan disiapkan
spesial untuk pegawai kantor tersebut), dan materinya pun adalah paket
dari panitia training tersbut (bukan materi2 permintaan kantor), tidak
dikenakan PPh 23.

Yang dikenakan PPh 23 adalah jasa training yang dirancang khusus untuk
kantor tersebut di mana pesertanya berasal dari kantor tersebut dan
materi trainingnya pun atas permintaan kantor tersebut.

Itu yang berlaku di kantor saya sekarang. Dasar hukumnya maaf saya
lupa. Mungkin bisa PM kalo memang sangat membutuhkan dasar hukumnya.

--- In forum-pajak@yahoogroups.com, Nicky Yuniffer Sumolang
<nickyyuniffer@...> wrote:
>
> pagi juga...
> kalo ga salah untuk jasa training juga dikenakan PPH 23 sebesar 4.5%
>
>
> --- On Tue, 11/18/08, john_freeds <john_freeds@...> wrote:
>
> From: john_freeds <john_freeds@...>
> Subject: [forum-pajak] Tanya Jasa Training
> To: forum-pajak@yahoogroups.com
> Date: Tuesday, November 18, 2008, 5:51 PM
>
>
>
>
>
>
> Pagi semuanya..
>
> mau nanya neh, untuk jasa training yg dilakukan perusahaan jasa
> training diluar ktr apa dikenakan PPh 23?
> brp tarifnya?
>
> Thanks b4...
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
> [Non-text portions of this message have been removed]
>

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[taxchat] Fwd: Fw: Friendship Week

IT SHOULD ALWAYS BE FRIENDSHIP WEEK!!!!!!!!!

Let's see if you send this back...Bet U don't!! Yes, you will!

A farmer had some puppies he needed to sell. He painted a sign advertising the 4 pups and set about nailing it to a post on the edge of his yard. As he was driving the last nail into the post, he felt a tug on his overalls. He looked down into the eyes of little boy.

'Mister,' he said, 'I want to buy one of your puppies.'

'Well,' said the farmer, as he rubbed the sweat off the back of his neck, 'These puppies come from fine parents and cost a good deal of money.'

The boy dropped his head for a moment. Then reaching deep into his pocket, he pulled out a handful of change and held it up to the farmer.

'I've got thirty-nine cents. Is that enough to take a look?'

'Sure,' said the farmer. And with that he let out a whistle. 'Here, Dolly!' he called.

Out from the doghouse and down the ramp ran Dolly followed by four little balls of fur.

The little boy pressed his face against the chain link fence. His eyes danced with delight. As the dogs made their way to the fence, the little boy noticed something else stirring inside the doghouse.

Slowly another little ball appeared, this one noticeably smaller. Down the ramp it slid. Then in a somewhat awkward manner, the little pup began hobbling toward the others, doing its best to catch up....

'I want that one,' the little boy said, pointing to the runt. The farmer knelt down! at the boy's side and said, 'Son, you don't want that puppy. He will never be able to run and play with you like these other dogs would.'

With that the little boy stepped back from the fence, reached down, and began rolling up one leg of his trousers. In doing so he revealed a steel brace running down both sides of his leg attaching itself to a specially made shoe.

Looking back up at the farmer, he said, 'You see sir, I don't run too well myself,
and he will need someone who understands.'

With tears in his eyes, the farmer reached down and picked up the little pup.

Holding it carefully he handed it to the little boy.

'How much?' asked the little boy. 'No charge,' answered the farmer, 'There's no charge for love.'

The world is full of people who need someone who understands .

It's National Fr! iendshi p Week.

Show your friends how much you care. Send this to everyone you consider a FRIEND.

If it comes back to you, then you'll know you have a circle of friends.

WHEN YOU RECEIVE THIS LETTER, YOU'RE REQUESTED TO SEND IT TO AT LEAST 4 PEOPLE, INCLUDING THE PERSON WHO SENT IT TO YOU.

One site has it all. Your email accounts, your social networks, and the things you love. Try the new AOL.com today!

__._,_.___

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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[forum-pajak] Re: : Batas PKP, npwp rohaniawam

Salam belajar pajak,

sekedar pendapat, kalau salah mohon bimbingan dari yg senior :)

Setauh saya masih PKP 600jt, jadi untuk pembukuan boleh norma, tatapi tetap jadi PKP, maka memenuhi kewajiban di PPN (buat faktur pajak, bayar PM dan PK, lapor SPM PPN dll), atau katanya ada cara hitung PPN secara norma tapi saya tidak tauh detiknya untuk bidang usaha seperti apa? sepertinya perusahaan eceran.. :)

Untuk rohaniawan sepertinya ada khusus ya, yaitu yayasan agama, itu bebas pajak, tetapi dia harus jelas sebagai rohaniawan (ustat, pastor, bante, ulama) kalau ini saya tidak tauh banyak.

jadi terpikir apakah pastor, suster, bante/biksu, ulama ada isi SPT? hahaha ...
mohon rekan lainnya ya... terimakasih.

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[forum-pajak] Re:Pencatatan harta dalam NPWP pribadi

Sekedar pendapat, jika salah mohon dikoreksi,

Lupa ada permasalahan ketiga, arisan piau.
Krn tidak jelas badan usaha, maka untuk investasi 1,7jt s.d 1,8jt perbulan diakumulasikan sampai akhir tahun dan diisi sebagai hartalainya pada daftar aktiva.
untuk keuntungan 300rb-an s.d 200rb-an diakumulasikan sampai akhir tahun kemudian dicantumkan semua ke penghasilan lain-lain, serta lunasi pajak sendiri ya... WNI yg taat :)

mohon dikoreksi jika salah...
ths you..

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[forum-pajak] Re:Pencatatan harta dalam NPWP pribadi

Salam belajar pajak,

Saya mencoba memberi pendapat, jika salah mohon rekan lainnya koreksi.

Pendapat untuk masalah pertama:
pertanyaan: akte jual beli atas nama A atau B atau keduanya, dan dalam PBB nama A atau B. Asumsi nama keduanya:
-Pendapat saya adalah dilaporkan di A dan B, krn secara hukum dilihat apa yang tercantum dalam akte jualbeli dan pbb rumah tersebut, misalkan harga rumah adalah 400jt maka cantumkan di spt A ada rumah 200jt di alamat dsb... dan di spt B ada rumah 200jt juga di alamat dsb...(sama dg alamat rumah A)
-Kalau dicantumkan hanya satu pihak misalkan A, maka akibatnya di data PBB terlihat ada rumah untuk si B, tetapi B tidak mencantumkan di SPT daftarkekayaan, jadi si B diperiksa krn tidak mencantumkan dg benar isi daftarkekayaan (mungkin aja ha3 )
-Kalau sudah dilaporkan di Harta A, pihak pajak tidak mempermasalahkan si A mau tingal mana, mau di hotel/penginapa/kos/jalan.. itu bebas deh.. :)

pendapat permasalahan kedua:
untuk deposito pusing ya.. banyak betul yang memilikinya, besok atas nama saya boleh ga.. canda aja.
-jadi untuk pelaporan B:
buat ada investasi/pinjaman/piutang pada si C sebesar 20jt di daftar hutangpiutang, saat pembagian keuntungan dari investasi/bunga jasa deposito dari C, maka dia harus dipotong pph oleh C, dan bukti pph dikreditkan pada spt tahunan, dan hasil investasi dicantumkan penghasilan lain-lain, dikeditkan pph23.

-dan si C buat ada hutang pada si B sebesar 20jt serta memiliki deposito sebesar 60jt, maka si C yang memdapatkan imbalan bunga deposito dan final. kemudian membagi keuntungan ke B, C harus memotonga pph 23 dan melaporkan ke kantor pajak (agar B dapat mengkreditkan) tetapi tidak bersifat final sebesar 4,5% asumsi jasa lain-lain.

rumit amat, toloong rekan lainya mengkoreksi ya...

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Bls: [forum-pajak] Tanya NPWP Karyawan

melaporkan itu adalah hak dan kewajiban setiap orang yang mempunyai penghasilan, jadi walaupun nihil ya dilaporkan nihil. untuk pembuatan npwp itu diwajibkan buat semua orang yang telah memiliki penghasilan tidak terkecuali supir.
jika salah mohon dikoreksi

Best Regards

Gumilang Permana

--- Pada Rab, 19/11/08, Deasy Christine <deasy_rg@yahoo.com> menulis:
Dari: Deasy Christine <deasy_rg@yahoo.com>
Topik: [forum-pajak] Tanya NPWP Karyawan
Kepada: "forum pajak" <forum-pajak@yahoogroups.com>
Tanggal: Rabu, 19 November, 2008, 10:32 AM

Temans, peraturan baru khan mewajibkan semua karyawan hrs punya NPWP, bagai mana dengan sopir, security dan office boy, agak susah menerangkan masalah NPWP kepada mereka dan kalau dihitung pph nya jg nihil, apakah bemasalah dengan pelaporan spt perusahaan ?

Thanks,

Deasy

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Coba Y! Messenger 9 Indonesia sekarang.
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RE: [forum-pajak] Re: Salam Kenal dan Langsung tanya2 :)

Terima kasih untuk tanggapannya. Namun saya masih ada yang kurang jelas (see below). Jika bisa diberitahukan informasi lebih lanjut saya sangat berterima kasih.

Cheers,
Yoel
To: forum-pajak@yahoogroups.com
From: giovanybp@yahoo.com
Date: Wed, 19 Nov 2008 08:34:56 +0000
Subject: [forum-pajak] Re: Salam Kenal dan Langsung tanya2 :)

--- In forum-pajak@yahoogroups.com, "gendruw_bunghole" <gendruw@...>

wrote:

> Sebelumnya salam kenal buat semua rekan2 disini :)

> Langsung menuju intinya hehehe, karena saya masih awam tentang

> perpajakan maka saya mau numpang tanya yah, mudah2an ada yang bisa

> kasih informasi:

> Ronde 1:

> Menurut UUPPh no.36/2008, penghasilan berupa bunga deposito dan

> tabungan lainnya, bunga obligasi dan surat utang negara, dan bunga

> simpanan yang dibayarkan oleh koperasi kepada anggota koperasi orang

> pribdi, terkena pajak final menurut peraturan pemerintah.

> Pertanyaannya:

> 1. Jika koperasi membayarkan bunga simpanan ke non-anggota koperasi

> (misal WP badan), apakah juga termasuk dalam pasal ini, sehingga kena

> pajak final?

=> - Final hanya kepada anggota

- Anggota = Perorangan

- Anggota termasuk anggota luar biasa<<Yoel>> Jika bunga simpanan dibayar bukan ke anggota, maka apakah akan dianggap terkena PPh final 20% seperti layaknya bunga tabungan/deposito di bank?

> 2. Berapa tarif potongan pajak finalnya?

=> 15 %

> 3. Dasar peraturan pemerintahnya apa yah?

=> - UU No.36 Tahun 2008 - Pasal 4(2) <= Yang ini tunggu PP-nya

- UU No.17 Tahun 2000 - Pasal 23(1) huruf b

> Lebih lanjut lagi waktu saya search di pajak.go.id, KMK No. 522 tahun

> 1998 dijelaskan bahwa batas bunga simpanan yang tidak kena potongan

> pph adalah sebesar Rp.240,000,-/bulan. apakah KMK ini masih berlaku?

> atau ada penggantinya? thanks again

=> - Sepertinya belum ada perubahan dan masih berlaku.

- Ini khan PTKP sebelumnya, semestinya disesuaikan ya dengan PTKP

yang berlaku.

> Ronde 2:

> Berdasarkan UUPPh Ps 23(4.f) disebutkan bahwa sisa hasil usaha tidak

> terkena potongan pajak. Apakah ini berlaku juga untuk skema profit

> sharing, dimana investor yang menerima bagian dari laba koperasi

> adalah bukan anggota koperasi (atau ini masuk dalam lingkup Ps. 4(3.f)

> = bukan objek pajak?)

> => - Pembayaran SHU pasti ke Anggota

- Hanya Pengecualian dari pemotongan UU PPh Pasal 23 sesuai

batasan

- Termasuk Penghasilan

- UU PPh Pasal 4(3) - tidak ada penjelasan kalau bukan obyek

pajak penghasilan.<<Yoel>> jadi dalam hal ini, apakah pembagian laba di atas terkena potongan pajak? dan berapa tarifnya?Terima kasih.

> Terima kasih, sekian dan mohon pencerahannya

> Cheers,

> Yoel

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Re: [forum-pajak] eSPT

e spt bisa download dari pajak go.id gak?
thx

----- Original Message -----
From: Yuliwantono Wirawan
To: forum-pajak@yahoogroups.com
Sent: Tuesday, November 18, 2008 9:28 AM
Subject: Re: [forum-pajak] eSPT

Em sekedar bantu temen2 deh...
format print nya pake PDF dulu trus baru diprint normal pake printer yang
ada..
Thx

Pada 17 November 2008 15:17, deny sk <deny_sk2000@yahoo.com> menulis:

> Dear Jeng Ninie,
> Saya pernah mengalami hal yang sama dan ketika saya konfirmasi ke KPP,
> jawabnya adalah apabila printernya deskjet kemungkinan akan seperti itu,
> tapi kalau laser dijamin ga seperti itu deh. Terus solusinya gimana ? ya ga
> ada, musti semi manual pakai file SPT yg excel heheheheh...kalau ga mau ya
> ganti printer nya yang laser.
> Sekedar berbagi pengalaman.
>
> Txs
>
> Deny
>
> ________________________________
> From: nick_rhy <nick_rhy@yahoo.com <nick_rhy%40yahoo.com>>
> To: forum-pajak@yahoogroups.com <forum-pajak%40yahoogroups.com>
> Sent: Monday, November 17, 2008 1:03:35 PM
> Subject: [forum-pajak] eSPT
>
> Dear All ....
>
> Mau tanya sedikit ttg eSPT terbaru ...kami dapet dr KPP setempat
> (secara gratis) tapi kok disaat print ndak bisa pdhl udah ngikuti
> petunjuk pemakaiannya .
>
> Di saat print kertas g dipilih legal/Folio tp setelah di print muncul
> 2 lbr ...
>
> Gag bisa di setting 1 halaman, apakah kesalahan dari settingan program
> eSPTnya atau emang gag bisa dirubah ya...
>
> Mohon infonya, klo ada yg punya eSPT bisa di kirimkan ke saya, saya
> mau coba bandingkan ..
>
> Rgds,
>
> Ninie
>
> [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] mau tanya masalah pembuatan NPWP

Ok bu terima kasih

Best Regards

Gumilang Permana

--- Pada Rab, 19/11/08, heny <mheny@cbn.net.id> menulis:
Dari: heny <mheny@cbn.net.id>
Topik: Re: [forum-pajak] mau tanya masalah pembuatan NPWP
Kepada: forum-pajak@yahoogroups.com
Tanggal: Rabu, 19 November, 2008, 10:34 AM

Benar pak. Kalau berdasarkan analisasaya maksudnya PPh pasal 25 itu adalah

PPH Pasal 29 OP yang dilapor setiap tahun

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

From: "gilang permana" <dzieitf@yahoo. co.id>

To: <forum-pajak@ yahoogroups. com>

Sent: Tuesday, November 18, 2008 6:04 PM

Subject: [forum-pajak] mau tanya masalah pembuatan NPWP

saya sedang melakukan e-registrasi untuk pembuatan NPWP, pada kolom 5 ada

pertanyaan "Usaha/Pekerjaan Bebas" jika saya hanya pegawai apa yang saya

harus isi disitu?

saya mengisi karyawan yang tidak melakukan pekerjaan bebas, tetapi dampaknya

kewajiban pajak saya terisi PPh pasal 25. mohon pencerahannya

Best Regards

Gumilang Permana

____________ _________ _________ _________ _________ _________ _

Dapatkan alamat Email baru Anda!

Dapatkan nama yang selalu Anda inginkan sebelum diambil orang lain!

http://mail. promotions. yahoo.com/ newdomains/ id/

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

___________________________________________________________________________
Dapatkan alamat Email baru Anda!
Dapatkan nama yang selalu Anda inginkan sebelum diambil orang lain!
http://mail.promotions.yahoo.com/newdomains/id/

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

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[forum-pajak] tax treaty

Yth, Bapak/Ibu

saya mau tanya nih (masih awam soal pajak)
apakah sampai dengan saat ini sudah ada tax treaty dengan hongkong dan malaysia?

thx

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

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Re: [forum-pajak] mau tanya masalah pembuatan NPWP

masalahnya emang saya tidak punya tempat usaha sendiri, saya hanya pegawai biasa.
tapi sedikit ada pencerahan. terima kasih pak buat informasinya

Best Regards

Gumilang Permana

--- Pada Rab, 19/11/08, Eli Hamonangan S <ucoqxmonang@yahoo.com> menulis:
Dari: Eli Hamonangan S <ucoqxmonang@yahoo.com>
Topik: Re: [forum-pajak] mau tanya masalah pembuatan NPWP
Kepada: forum-pajak@yahoogroups.com
Tanggal: Rabu, 19 November, 2008, 1:02 PM

Siang rekan2,

Menurut saya, tindakan Bpk Gumilang sudah benar. Kewajiban PPh 25 itu secara otomatis dr e-resgistrasi. Setiap yang mempunyai NPWP punya kewajiban PPh 25 yaitu angsuran PPh 25 Nihil. Bpk bisa lapor SSP nihil tiap bulan atau tdk usah lapor (tergantung KPP).

Demikian pendapat saya,

Rgrds,

Ucok

____________ _________ _________ __

From: Lalam <lalam@singgar- mulia.co. id>

To: forum-pajak@ yahoogroups. com

Sent: Wednesday, November 19, 2008 9:24:47 AM

Subject: RE: [forum-pajak] mau tanya masalah pembuatan NPWP

Harusnya pilih nomor 6 bos. Kirim surat ke KPP yang menjelaskan bahwa ada

kesalahan data pemilihan Sattus Usawa sewaktu mengajukan permohonan

Pendaftaran Wajib pajak dan minta diganti/dikoreksi SKT yang sudah

diterbitkan.

Regard's

Lalam

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

From: forum-pajak@ yahoogroups. com [mailto:forum- pajak@ yahoogroups. com] On

Behalf Of gilang permana

Sent: Tuesday, November 18, 2008 6:04 PM

To: forum-pajak@ yahoogroups. com

Subject: [forum-pajak] mau tanya masalah pembuatan NPWP

saya sedang melakukan e-registrasi untuk pembuatan NPWP, pada kolom 5 ada

pertanyaan "Usaha/Pekerjaan Bebas" jika saya hanya pegawai apa yang saya

harus isi disitu?

saya mengisi karyawan yang tidak melakukan pekerjaan bebas, tetapi dampaknya

kewajiban pajak saya terisi PPh pasal 25. mohon pencerahannya

Best Regards

Gumilang Permana

____________ _________ _________ _________ _________ _________ _

Dapatkan alamat Email baru Anda!

Dapatkan nama yang selalu Anda inginkan sebelum diambil orang lain!

http://mail. promotions. yahoo.com/ newdomains/ id/

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

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DISCLAIMER dibawah ini.

DISCLAIMER:

Please consult a professional if you require legal advice or other expert

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[taxchat] OT: Regarding Christmas

Couldn't resist passing this on....hopefully the graphic will come through for everyone !
Cheers, JoJo

________________________________

My dear friends,

Somewhat embarrassing to admit, but Christmas is tight this year. I will be making bedroom slippers for you all as gifts. Please let me know your sizes. You'll most likely agree that it's a splendid idea, and should you wish to do the same, I've included the instructions below..

How to make bedroom slippers out of maxi pads:

You need four maxi pads to make a pair.
Two of them get laid out flat, for the foot part.
The other two wrap around the toe area to form the top.
Tape or glue each side of the top pieces to the bottom of the foot part.

Decorate the tops with whatever you desire, silk flowers (this is most aesthetically appealing), etc.

These slippers are:
* Soft and Hygienic
* Non-slip grip strips on the soles
* Built in deodorant feature keeps feet smelling fresh
* No more bending over to mop up spills
* Disposable and biodegradable
* Environmentally safe
* Three convenient sizes: (1.) Regular, (2.) Light and (3.) Get out the Sand Bags.

I've attached a photo of the first pair I made so that you can see the nifty slippers for yourself....

Awaiting your response. It's crucial that I get the right size for each one of you.

__,_._,___

RE: [taxchat] IRS INSTRUCTIONS

LOL !!

Cheers,

JoJo
..............................................................................................................................................................
Music: http://www.myspace.com/jojozjojo * http://www.new.facebook.com/pages/JoJo-Zawawi/16883556821
Blog: http://www.mysteriousperson.com/MYSTERIOUSPERSON/thezblog/

-----Original Message-----
From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com]On Behalf Of Robert H. Somerville, CPA
Sent: Wednesday, November 19, 2008 4:34 PM
To: taxchat@yahoogroups.com
Subject: Fw: [taxchat] IRS INSTRUCTIONS

When I'm in a bind I work faster with an Old Fashioned!

Robert H. Somerville, CPA
405 S State College, Ste 201
Brea, CA 92821
Phone:    714-529-4711
Fax:        714-529-0334
Email:    rsomerville@survivetaxes.com
Web:      www.survivetaxes.com

Unless expressly stated otherwise in this communication, this advice is not intended
to be used, and cannot be used, for the purpose of avoiding federal tax penalties.

This e-mail is intended only for the use of the individual or entity to which it is addressed, and may contain information that is PRIVILEGED, CONFIDENTIAL and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by e-mail and delete the original e-mail and any copies that may have been made. Thank you.

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

From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Wednesday, November 19, 2008 2:34 PM

Subject: Re: [taxchat] IRS INSTRUCTIONS

I'm old fashioned and work faster with a binder.

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

From: Jenkins LawFirm

To: taxchat@yahoogroups.com

Sent: 11/19/2008 5:25 PM

Subject: Re: [taxchat] IRS INSTRUCTIONS

And no need to actually print the pages, and mess with a physical binder, either. Create a pdf document and add those pages to it, and then you have one pdf, which you can then use 'search' or 'find' on, to speed your hunt for the right pub.

KC Jenkins

On Tue, Nov 18, 2008 at 6:14 PM, Terri Ryman <tryman@elkhart.com> wrote:

That is a GREAT reference idea, Arnie!

Thanx!

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

----- Original Message -----
From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Tuesday, November 18, 2008 12:30 PM

Subject: [taxchat] IRS INSTRUCTIONS

Just came up with idea for "free" IRS instructions, etc.

Go to irs.gov website. Do a search for Publications. Copy first page of each Pub you have an interest in, showing the Contents. Put in 3 ring binder for reference.

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

No virus found in this incoming message.
Checked by AVG - http://www.avg.com
Version: 8.0.175 / Virus Database: 270.9.4/1795 - Release Date: 11/17/2008 5:24 PM

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

__,_._,___

Fw: [taxchat] IRS INSTRUCTIONS

When I'm in a bind I work faster with an Old Fashioned!

Robert H. Somerville, CPA
405 S State College, Ste 201
Brea, CA 92821
Phone:    714-529-4711
Fax:        714-529-0334
Email:    rsomerville@survivetaxes.com
Web:      www.survivetaxes.com

Unless expressly stated otherwise in this communication, this advice is not intended
to be used, and cannot be used, for the purpose of avoiding federal tax penalties.

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

From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Wednesday, November 19, 2008 2:34 PM

Subject: Re: [taxchat] IRS INSTRUCTIONS

I'm old fashioned and work faster with a binder.

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

From: Jenkins LawFirm

To: taxchat@yahoogroups.com

Sent: 11/19/2008 5:25 PM

Subject: Re: [taxchat] IRS INSTRUCTIONS

And no need to actually print the pages, and mess with a physical binder, either. Create a pdf document and add those pages to it, and then you have one pdf, which you can then use 'search' or 'find' on, to speed your hunt for the right pub.

KC Jenkins

On Tue, Nov 18, 2008 at 6:14 PM, Terri Ryman <tryman@elkhart.com> wrote:

That is a GREAT reference idea, Arnie!

Thanx!

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

----- Original Message -----
From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Tuesday, November 18, 2008 12:30 PM

Subject: [taxchat] IRS INSTRUCTIONS

Just came up with idea for "free" IRS instructions, etc.

Go to irs.gov website. Do a search for Publications. Copy first page of each Pub you have an interest in, showing the Contents. Put in 3 ring binder for reference.

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

No virus found in this incoming message.
Checked by AVG - http://www.avg.com
Version: 8.0.175 / Virus Database: 270.9.4/1795 - Release Date: 11/17/2008 5:24 PM

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

__,_._,___

Re: [taxchat] IRS INSTRUCTIONS

I'm old fashioned and work faster with a binder.

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

From: Jenkins LawFirm

To: taxchat@yahoogroups.com

Sent: 11/19/2008 5:25 PM

Subject: Re: [taxchat] IRS INSTRUCTIONS

And no need to actually print the pages, and mess with a physical binder, either. Create a pdf document and add those pages to it, and then you have one pdf, which you can then use 'search' or 'find' on, to speed your hunt for the right pub.

KC Jenkins

On Tue, Nov 18, 2008 at 6:14 PM, Terri Ryman <tryman@elkhart.com> wrote:

That is a GREAT reference idea, Arnie!

Thanx!

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

----- Original Message -----
From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Tuesday, November 18, 2008 12:30 PM

Subject: [taxchat] IRS INSTRUCTIONS

Just came up with idea for "free" IRS instructions, etc.

Go to irs.gov website. Do a search for Publications. Copy first page of each Pub you have an interest in, showing the Contents. Put in 3 ring binder for reference.

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

No virus found in this incoming message.
Checked by AVG - http://www.avg.com
Version: 8.0.175 / Virus Database: 270.9.4/1795 - Release Date: 11/17/2008 5:24 PM

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

__,_._,___

Re: [taxchat] IRS INSTRUCTIONS

And no need to actually print the pages, and mess with a physical binder, either. Create a pdf document and add those pages to it, and then you have one pdf, which you can then use 'search' or 'find' on, to speed your hunt for the right pub.

KC Jenkins

On Tue, Nov 18, 2008 at 6:14 PM, Terri Ryman <tryman@elkhart.com> wrote:

That is a GREAT reference idea, Arnie!

Thanx!

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

----- Original Message -----
From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Tuesday, November 18, 2008 12:30 PM

Subject: [taxchat] IRS INSTRUCTIONS

Just came up with idea for "free" IRS instructions, etc.

Go to irs.gov website. Do a search for Publications. Copy first page of each Pub you have an interest in, showing the Contents. Put in 3 ring binder for reference.

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

No virus found in this incoming message.
Checked by AVG - http://www.avg.com
Version: 8.0.175 / Virus Database: 270.9.4/1795 - Release Date: 11/17/2008 5:24 PM

__,_._,___

Re: [taxchat] LLCs

Some states do have specific LLC forms, others do not. Of course, they all, as far as I know, do at least have sorme sort of Frnachise Tax form for LLCs.

KC Jenkins

2008/11/17 Colin Cody <taxspecialst@earthlink.net>

An LLC does not HAVE TO file a federal tax return at all - under the right circumstances. It could be filed as any number of taxpayer types, though you mentioned the more popular ones.

The State of CA has LLC tax returns, separate and apart from Partnership returns. Other States probably do as well.

Most states have one or more LLC filings or returns due to their Secretary of the State office.

Colin Cody, CPA

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

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: Monday, November 17, 2008 1:39 PM

Subject: [taxchat] LLCs

I need to verify that I am wrong or right –

When someone forms a LLC don't they HAVE TO file as either a corp, partnership or sole prop. is there a way to file as a LLC? I always thought you had to file as one of the above entity types and there wasn't a form for filing as a LLC.

I have a new client that we are only doing the books for and their tax prep person is saying different (or at least that is way the client is telling me).

Please advice if I am right or if I am wrong and a company can file as a LLC.

Thanks for the help.

Cris

No virus found in this outgoing message.
Checked by AVG.
Version: 7.5.549 / Virus Database: 270.9.4/1793 - Release Date: 11/16/2008 7:58 PM

__,_._,___

19 November 2008

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