Pajak

24 November 2008

Re: [forum-pajak] perubahan kepemilikan saham

Ok thanks Pak Gianto

Regards,
Yenny

________________________________
From: Gianto Setiadi <giantosetiadi@gmail.com>
To: forum-pajak@yahoogroups.com
Sent: Tuesday, November 25, 2008 2:55:47 PM
Subject: Re: [forum-pajak] perubahan kepemilikan saham

Yenny,
Tidak ada withholding tax yang harus dipungut oleh perusahaan untuk transaksi pemindahtanganan saham antar WPDN.
Untuk pribadi pemegang saham ybs, maka transaksi ini akan dilaporkan di SPT Tahunan.
Semoga membantu.

BR,

Gianto

----- Original Message -----
From: Yenny Mulyani
To: forum-pajak@ yahoogroups. com
Sent: Tuesday, November 25, 2008 2:02 PM
Subject: Re: [forum-pajak] perubahan kepemilikan saham

Dear Pak Gianto,

Untuk pemindahtanganan saham antar WP DN, aspek pajak apa yang terkait, (baik untuk pemegang sahamnya maupun pihak perusahaan)?
Mohon pencerahannya. .

Thanks,
Yenny

____________ _________ _________ __
From: Gianto Setiadi <giantosetiadi@ gmail.com>
To: forum-pajak@ yahoogroups. com
Sent: Wednesday, November 19, 2008 5:17:54 PM
Subject: Re: [forum-pajak] perubahan kepemilikan saham

Andi,
Dengan asumsi bahwa pihak yang memindahtangankan saham tersebut (dalam hal ini Tuan X) adalah WP LN, maka atas transaksi ini terutang PPh pasal 26 sesuai dengan UU PPH pasal 26 ayat 2.
Semoga membantu.

BR,

Gianto

----- Original Message -----
From: andi suryanto
To: forum-pajak@ yahoogroups. com
Sent: Thursday, November 13, 2008 1:03 AM
Subject: [forum-pajak] perubahan kepemilikan saham

dear alll anggota milis.....
salam....... . mau tanya kasus peralihan kepemilikan saham perusahaan.
kasus : perusahaan saya bekerja ( PMA ) belum lama ini mengadakan perubahan kepemilikan modal, modal tuan X di pindah tangan kan ke tuan Y, sementara pemegang saham sebelumnya ada 2 orang yaitu tuan X dan tuan Z, sementara tuan X memiliki saham 95 %dan tuan Z memiliki saham 5%, saham tuan X di pindahtangankan ke tuan Y sebesar 95% jadi semua saham tuan X di akuisisi oleh tuan Y, pertanyaan faktor pajak apa saja yang timbul dari kasus ini
atas sumbang saran dari rekan rekan sebelumnya saya ucapkan terimakasih

salam
andi

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

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

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [forum-pajak] perubahan kepemilikan saham

BR,

Gianto

----- Original Message -----
From: Yenny Mulyani
To: forum-pajak@yahoogroups.com
Sent: Tuesday, November 25, 2008 2:02 PM
Subject: Re: [forum-pajak] perubahan kepemilikan saham

Dear Pak Gianto,

Untuk pemindahtanganan saham antar WP DN, aspek pajak apa yang terkait, (baik untuk pemegang sahamnya maupun pihak perusahaan)?
Mohon pencerahannya..

Thanks,
Yenny

________________________________
From: Gianto Setiadi <giantosetiadi@gmail.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, November 19, 2008 5:17:54 PM
Subject: Re: [forum-pajak] perubahan kepemilikan saham

BR,

Gianto

----- Original Message -----
From: andi suryanto
To: forum-pajak@ yahoogroups. com
Sent: Thursday, November 13, 2008 1:03 AM
Subject: [forum-pajak] perubahan kepemilikan saham

salam
andi

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [forum-pajak] tanya kursus

untuk di daerah slipi mungkin bisa di LAP Trisakti.
Di daerah ciledug /kebayoran lama mungkin bisa ke STAN pak.
wassalam.
rizal

Basar Purnomo wrote:
>
> Saya juga nanya dimana sih alamat kursus Akuntansi didaerah Ciledug
> atau Kebayoran Lama.
> Mohon informasinya.
> Terima kasih, wassalam.
>
> B. Purnomo.
> ----- Original Message -----
> From: glory_ginting
> To: forum-pajak@ yahoogroups. com <mailto:forum-pajak%40yahoogroups.com>
> Sent: Tuesday, November 25, 2008 1:23 AM
> Subject: [forum-pajak] tanya kursus
>
> Halo rekan-rekan sekalian...
>
> ada yang tau info tempat-tempat kursus akuntansi keuangan yang bagus
> ga??
>
> yang sekitar daerah slipi kalo ada..
>
> terima kasih sebelumnya ya..
>
> ------------ --------- --------- --------- --------- --------- -
>

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [forum-pajak] perubahan kepemilikan saham

Dear Pak Gianto,

Untuk pemindahtanganan saham antar WP DN, aspek pajak apa yang terkait, (baik untuk pemegang sahamnya maupun pihak perusahaan)?
Mohon pencerahannya..

Thanks,
Yenny

________________________________
From: Gianto Setiadi <giantosetiadi@gmail.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, November 19, 2008 5:17:54 PM
Subject: Re: [forum-pajak] perubahan kepemilikan saham

BR,

Gianto

----- Original Message -----
From: andi suryanto
To: forum-pajak@ yahoogroups. com
Sent: Thursday, November 13, 2008 1:03 AM
Subject: [forum-pajak] perubahan kepemilikan saham

salam
andi

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [forum-pajak] NPWP

pak Basar

1. menurut saya nilai Rp.
1.200.000 (C) merupakan nilai penggantian yakni semua biaya yg
diminta atau seharusnya diminta pasal 1 huruf P UU No. 18 thn 2000
adalah DPPnya sehingga ppn itu dihitung dari ( C ) note: di faktur
pajak penggantian tdk dicoret yg dicoret harga jual / uang muka/
termijn.
2. pph 23 4,5% x Rp
200.000=Rp 9.000 dasar hukum PER 70 PJ 2007sgb jasa manajemen di
bukti pot 7b
demikian pendapat sy
pendapat lain dipersilahkan

________________________________
From: Basar Purnomo <basarpurnomo@ptpmt.com>
To: forum-pajak@yahoogroups.com
Sent: Monday, November 24, 2008 3:50:08 PM
Subject: Re: [forum-pajak] NPWP

Dengan hormat,

Tolong dong saya minta bantuan penjelasan dari Bapak.

Saya bekerja di PT A bergerak dibidang Jasa Tanaga Kerja
PT A mempunyai hubungan kerja dengan PT B
Suatu ketika karyawan PT B pergi dinas dengan biaya Rp.1.000.000. --
Oleh PT B biasya ini disuruh ke PT A untuk membayari terlebih dahulu , kemudian biaya ini bisa ditagihkan ke PT B ditambah service fee / handling Charges 20%.
Kemudian oleh PT A dibuatkan invoice dengan perincian sbb :

Biaya Reimbursable (dinas) Rp.1.000.000. -- (a)
Service Fee / Handling Charge 20% Rp. 200.000.-- (b)
Rp.1.200.000, -- (c)
PPN 10% X ???? Rp. ????,-- (d)
Rp.1.200.000. -- + ????

PERTANYAAN :
a, PPN 10% itu dihitung dari mana (dari b atau dari c) ?
b. Pada saat dibayar oleh PT B , Invoice PT A dipotong PPH Psl 23
Pertanyaan :
- PPH Psl 23 itu brp Persen
- dan PPH 23 itu dihitung dari mana (dari b atau c)
c. Mohon penjelasannya dan didukung dengan Undang2 dan Pasal2 Perpajakannya.

Atas bantuan dan penjelasannya saya ucapkan terima kasih, saya jug sudah menanyakan hal ini ke Forum Pajak tetapi hingga sekarang belum ada balasannya, Sedangkan saya nunggu tidak bisa lama2 karena saya harus segera membuat tagihan / banyak.

Hormat Saya.

B. Purnomo.
----- Original Message -----
From: bigindo
To: forum-pajak@ yahoogroups. com
Sent: Monday, November 24, 2008 8:10 AM
Subject: Re: [forum-pajak] NPWP

Thanks ya pak Chandra, kalau lemburan ikut nggak dihitung PPH21.

Salam,
Lenti

----- Original Message -----
From: Ridwan Candra
To: forum-pajak@ yahoogroups. com
Sent: Saturday, November 22, 2008 9:16 AM
Subject: Re: [forum-pajak] NPWP

mba lenti
1. cara mperoleh NPWP kolektif lihat PER 16 PJ 2007
tentang pemberian NPWP OP melalui pemberi kerja
caranya dgn membuat daftar normatif dan atau mengisi e-NPWP
daftar nomatif tsb di bagi tiga kelompok
kelompok I : pengurus,komisaris, pemegang saham/pemilik
dan pegawai penghasilanya diatas PTKP blm punya NPWP
kelompok II: pengurus,komisaris, pemegang saham/pemilik
dan pegawai penghasilanya diatas PTKP sdh punya NPWP
kelompok III: pegawai dibawah PTKP
lampirkan pula foto copy KTP utk setiap kelompok
& foto copy NPWP yg sdh punya (kelompok II)
2.tunjangan merupakan pengasilan = objek pajak
sehingga ikut diperhitungkan dlm pph 21
pasal 21 (1a)UU No.17 thn 2000

mohon koreksi & tanggapan lain dipersilahkan
salam
candra

____________ _________ _________ __
From: bigindo <bigindo@centrin. net.id>
To: forum-pajak@ yahoogroups. com
Sent: Friday, November 21, 2008 2:17:34 PM
Subject: [forum-pajak] NPWP

Mohon bantuan semuanya,

saya ada beberapa pertanyaan :
1. Bagaimana cara memperoleh NPWP secara collectif apakah ada form yang harus saya isi.
2. Untuk menghitung PPH 21 apakah berdasarkan Gaji Pokok saja atau ikut tunjangan.

Trimakasih atas bantuan semuanya.

Salam,
Lenti

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

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

No virus found in this incoming message.
Checked by AVG - http://www.avg. com
Version: 8.0.175 / Virus Database: 270.9.9/1808 - Release Date: 11/23/2008 6:59 PM

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

RE: [forum-pajak] NPWP

Mudah2an jawaban dari saya bisa sedikit membantu.

a, PPN 10% itu dihitung dari mana (dari b atau dari c) ?

Jawab : dari b (Handling Charges) => sesuai Pasal 4 UU PPN Nomor 8
Tahun 1983, perubahan terakhir dengan UU Nomor 18 Tahun 2000.

Atas reimbursable bukan objek pajak.

b. PPh Psl 23 itu brp Persen ?

Jawab : 4,5 % (Jasa Perantara) => sesuai PER-70/Pj./2007

dan PPh 23 itu dihitung dari mana (dari b atau c)

Jawab : dihitung dari b (jasanya saja).

Regards,

Reskina Nurmasari

PT OSRAM Indonesia
Jl. Siliwangi Km. 1
Tangerang 15134

P Please consider the Environment before printing this e-Mail

________________________________

From: forum-pajak@yahoogroups.com [mailto:forum-pajak@yahoogroups.com]
On Behalf Of Basar Purnomo
Sent: 24 Nopember 2008 15:50
To: forum-pajak@yahoogroups.com
Subject: Re: [forum-pajak] NPWP<SPAM? (Spam dictionary)>

Dengan hormat,

Tolong dong saya minta bantuan penjelasan dari Bapak.

Saya bekerja di PT A bergerak dibidang Jasa Tanaga Kerja
PT A mempunyai hubungan kerja dengan PT B
Suatu ketika karyawan PT B pergi dinas dengan biaya Rp.1.000.000.--
Oleh PT B biasya ini disuruh ke PT A untuk membayari terlebih dahulu ,
kemudian biaya ini bisa ditagihkan ke PT B ditambah service fee /
handling Charges 20%.
Kemudian oleh PT A dibuatkan invoice dengan perincian sbb :

Biaya Reimbursable (dinas) Rp.1.000.000.-- (a)
Service Fee / Handling Charge 20% Rp. 200.000.-- (b)
Rp.1.200.000,-- (c)
PPN 10% X ???? Rp. ????,-- (d)
Rp.1.200.000.-- + ????

Atas bantuan dan penjelasannya saya ucapkan terima kasih, saya jug sudah
menanyakan hal ini ke Forum Pajak tetapi hingga sekarang belum ada
balasannya, Sedangkan saya nunggu tidak bisa lama2 karena saya harus
segera membuat tagihan / banyak.

Hormat Saya.

B. Purnomo.
----- Original Message -----
From: bigindo
To: forum-pajak@yahoogroups.com <mailto:forum-pajak%40yahoogroups.com>
Sent: Monday, November 24, 2008 8:10 AM
Subject: Re: [forum-pajak] NPWP

Thanks ya pak Chandra, kalau lemburan ikut nggak dihitung PPH21.

Salam,
Lenti

----- Original Message -----
From: Ridwan Candra
To: forum-pajak@yahoogroups.com <mailto:forum-pajak%40yahoogroups.com>
Sent: Saturday, November 22, 2008 9:16 AM
Subject: Re: [forum-pajak] NPWP

mba lenti
1. cara mperoleh NPWP kolektif lihat PER 16 PJ 2007
tentang pemberian NPWP OP melalui pemberi kerja
caranya dgn membuat daftar normatif dan atau mengisi e-NPWP
daftar nomatif tsb di bagi tiga kelompok
kelompok I : pengurus,komisaris,pemegang saham/pemilik
dan pegawai penghasilanya diatas PTKP blm punya NPWP
kelompok II: pengurus,komisaris,pemegang saham/pemilik
dan pegawai penghasilanya diatas PTKP sdh punya NPWP
kelompok III: pegawai dibawah PTKP
lampirkan pula foto copy KTP utk setiap kelompok
& foto copy NPWP yg sdh punya (kelompok II)
2.tunjangan merupakan pengasilan = objek pajak
sehingga ikut diperhitungkan dlm pph 21
pasal 21 (1a)UU No.17 thn 2000

mohon koreksi & tanggapan lain dipersilahkan
salam
candra

________________________________
From: bigindo <bigindo@centrin.net.id <mailto:bigindo%40centrin.net.id>
>
To: forum-pajak@yahoogroups.com <mailto:forum-pajak%40yahoogroups.com>
Sent: Friday, November 21, 2008 2:17:34 PM
Subject: [forum-pajak] NPWP

Mohon bantuan semuanya,

saya ada beberapa pertanyaan :
1. Bagaimana cara memperoleh NPWP secara collectif apakah ada form yang
harus saya isi.
2. Untuk menghitung PPH 21 apakah berdasarkan Gaji Pokok saja atau ikut
tunjangan.

Trimakasih atas bantuan semuanya.

Salam,
Lenti

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

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

No virus found in this incoming message.
Checked by AVG - http://www.avg.com <http://www.avg.com>
Version: 8.0.175 / Virus Database: 270.9.9/1808 - Release Date:
11/23/2008 6:59 PM

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [forum-pajak] NPWP

Dear Bapak Basar Purnomo yang sangat di hormati,

Silahkan Bapak membaca Undang-Undang No.18 tahun 2000 tentang PPN. dan Undang Undang No. 7 th 83 perubahan No 7 thn 91 perubahan no 10 thn 94 perubahan no 17 thn 2000 tentang Pajak Penghasilan, pahami betul penjelasannya pasal demi pasal. Mengenai tarif untuk 23 bapak bisa melihat di PER 70/ 9 April 2007.

Mari membaca Pak....

Salam,

Bas

--- On Mon, 11/24/08, Basar Purnomo <basarpurnomo@ptpmt.com> wrote:
From: Basar Purnomo <basarpurnomo@ptpmt.com>
Subject: Re: [forum-pajak] NPWP
To: forum-pajak@yahoogroups.com
Date: Monday, November 24, 2008, 3:50 PM

Dengan hormat,

Tolong dong saya minta bantuan penjelasan dari Bapak.

Saya bekerja di PT A bergerak dibidang Jasa Tanaga Kerja

PT A mempunyai hubungan kerja dengan PT B

Suatu ketika karyawan PT B pergi dinas dengan biaya Rp.1.000.000. --

Oleh PT B biasya ini disuruh ke PT A untuk membayari terlebih dahulu , kemudian biaya ini bisa ditagihkan ke PT B ditambah service fee / handling Charges 20%.

Kemudian oleh PT A dibuatkan invoice dengan perincian sbb :

Biaya Reimbursable (dinas) Rp.1.000.000. -- (a)

Service Fee / Handling Charge 20% Rp. 200.000.-- (b)

Rp.1.200.000, -- (c)

PPN 10% X ???? Rp. ????,-- (d)

Rp.1.200.000. -- + ????

PERTANYAAN :

a, PPN 10% itu dihitung dari mana (dari b atau dari c) ?

b. Pada saat dibayar oleh PT B , Invoice PT A dipotong PPH Psl 23

Pertanyaan :

- PPH Psl 23 itu brp Persen

- dan PPH 23 itu dihitung dari mana (dari b atau c)

c. Mohon penjelasannya dan didukung dengan Undang2 dan Pasal2 Perpajakannya.

Hormat Saya.

B. Purnomo.

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

From: bigindo

To: forum-pajak@ yahoogroups. com

Sent: Monday, November 24, 2008 8:10 AM

Subject: Re: [forum-pajak] NPWP

Thanks ya pak Chandra, kalau lemburan ikut nggak dihitung PPH21.

Salam,

Lenti

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

From: Ridwan Candra

To: forum-pajak@ yahoogroups. com

Sent: Saturday, November 22, 2008 9:16 AM

Subject: Re: [forum-pajak] NPWP

mba lenti

1. cara mperoleh NPWP kolektif lihat PER 16 PJ 2007

tentang pemberian NPWP OP melalui pemberi kerja

caranya dgn membuat daftar normatif dan atau mengisi e-NPWP

daftar nomatif tsb di bagi tiga kelompok

kelompok I : pengurus,komisaris, pemegang saham/pemilik

dan pegawai penghasilanya diatas PTKP blm punya NPWP

kelompok II: pengurus,komisaris, pemegang saham/pemilik

dan pegawai penghasilanya diatas PTKP sdh punya NPWP

kelompok III: pegawai dibawah PTKP

lampirkan pula foto copy KTP utk setiap kelompok

& foto copy NPWP yg sdh punya (kelompok II)

2.tunjangan merupakan pengasilan = objek pajak

sehingga ikut diperhitungkan dlm pph 21

pasal 21 (1a)UU No.17 thn 2000

mohon koreksi & tanggapan lain dipersilahkan

salam

candra

____________ _________ _________ __

From: bigindo <bigindo@centrin. net.id>

To: forum-pajak@ yahoogroups. com

Sent: Friday, November 21, 2008 2:17:34 PM

Subject: [forum-pajak] NPWP

Mohon bantuan semuanya,

saya ada beberapa pertanyaan :

1. Bagaimana cara memperoleh NPWP secara collectif apakah ada form yang harus saya isi.

2. Untuk menghitung PPH 21 apakah berdasarkan Gaji Pokok saja atau ikut tunjangan.

Trimakasih atas bantuan semuanya.

Salam,

Lenti

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

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

No virus found in this incoming message.

Checked by AVG - http://www.avg. com

Version: 8.0.175 / Virus Database: 270.9.9/1808 - Release Date: 11/23/2008 6:59 PM

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [forum-pajak] NPWP

lemburan jg objek pjk jd diperhitungkan dlm pph 21
sama -sama semoga membantu

________________________________
From: bigindo <bigindo@centrin.net.id>
To: forum-pajak@yahoogroups.com
Sent: Monday, November 24, 2008 8:10:22 AM
Subject: Re: [forum-pajak] NPWP

Thanks ya pak Chandra, kalau lemburan ikut nggak dihitung PPH21.

Salam,
Lenti

----- Original Message -----
From: Ridwan Candra
To: forum-pajak@ yahoogroups. com
Sent: Saturday, November 22, 2008 9:16 AM
Subject: Re: [forum-pajak] NPWP

mohon koreksi & tanggapan lain dipersilahkan
salam
candra

____________ _________ _________ __
From: bigindo <bigindo@centrin. net.id>
To: forum-pajak@ yahoogroups. com
Sent: Friday, November 21, 2008 2:17:34 PM
Subject: [forum-pajak] NPWP

Mohon bantuan semuanya,

Trimakasih atas bantuan semuanya.

Salam,
Lenti

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

[forum-pajak] PPH Psl 23 tentang istilah imbalan jasa.

Kepada Teman-teman semua,

Mohon penjelasannya ;

Pada PERATURAN DIREKTUR JENDRAL PAJAK NO. PER - 70 / PJ / 2007 LAMPIRAN II No I , II, III selalu disebutkan " ... % dari Jumlah imbalan jasa tidak termasuk PPN". Apakah yang dimaksud dengan imbalan jasa ?

Terima kasih kepada yang mau menjawab pertanyaan ini.

Hormat saya,

B. Purnomo

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [taxchat] CA OIC

Anyone have a link for a fill-able PDF file?

All I have found is a form to be filled out with pen&ink: http://www.ftb.ca.gov/forms/misc/4905pit.PDF

http://www.ftb.ca.gov/Bills_and_Notices/OIC.shtml

Colin Cody, CPA

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

From: Benita Myers

To: taxchat@yahoogroups.com

Sent: Monday, November 24, 2008 9:53 PM

Subject: Re: [taxchat] CA OIC

Just checked, there is a form on the FTB website for OICs...

On Mon, Nov 24, 2008 at 6:35 PM, Benita Myers <myerstaxes@gmail.com> wrote:

Gee, I thought they did Cris...When I was working for IRS and on a Fed/State Board, I am sure that we discussed this issue with FTB,and they stated they were as backlogged with processing them as IRS was at the time...But that was 2004...Also, recently I had a discussion with a lady who said that she tried to get one with FTB, and it was hard to do, they were strict, moreso than the Feds...

On Fri, Nov 21, 2008 at 3:04 PM, Donna J. Perrone <donnaperrone@sbcglobal.net> wrote:

Hi Cris,

I can't state 100% for sure, but I believe the answer is no. I had to file a tax return for an elderly lady who owed CA about $10,000. When I called your FTB, I was told they couldn't do an OIC. They simply put the account into uncollectable. And by doing that, it screwed up this elderly ladys credit big-time.

Donna

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding 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-related matters addressed herein.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Cris Kelly
Sent: Friday, November 21, 2008 5:31 PM
To: taxchat@yahoogroups.com
Subject: [taxchat] CA OIC

Does anyone know if the FTB has a system similar to the IRS OIC?

Thanks for the help.

Cris

No virus found in this outgoing message.
Checked by AVG.
Version: 7.5.549 / Virus Database: 270.9.9/1802 - Release Date: 11/20/2008 7:28 PM

--
Benita Myers, Enrolled Agent
Office and Fax: 916-691-6715

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.

--
Benita Myers, Enrolled Agent
Office and Fax: 916-691-6715

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.

__._,_.___

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.

Your email settings: Individual Email|Traditional
Change settings via the Web (Yahoo! ID required)
Change settings via email: Switch delivery to Daily Digest | Switch to Fully Featured
Visit Your Group | Yahoo! Groups Terms of Use | Unsubscribe

__,_._,___

[forum-pajak] lowongan accounting/finance

Dibutuhkan tenanga accounting/finance
1. Umur maksimal 30 tahun
2. Pengalaman minimal 1 tahun
3. bisa menyusun laporan keuangan
4. pendidikan minimal SLTA
5. tinggal di sekitar cengkareng/kalideres/kosambi

surat lamaran dan CV dikirim ke bsabadi@cbn.net.id

Warnai pesan status dengan Emoticon

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [taxchat] CA OIC

Just checked, there is a form on the FTB website for OICs...

On Mon, Nov 24, 2008 at 6:35 PM, Benita Myers <myerstaxes@gmail.com> wrote:

Gee, I thought they did Cris...When I was working for IRS and on a Fed/State Board, I am sure that we discussed this issue with FTB,and they stated they were as backlogged with processing them as IRS was at the time...But that was 2004...Also, recently I had a discussion with a lady who said that she tried to get one with FTB, and it was hard to do, they were strict, moreso than the Feds...

On Fri, Nov 21, 2008 at 3:04 PM, Donna J. Perrone <donnaperrone@sbcglobal.net> wrote:

Hi Cris,

I can't state 100% for sure, but I believe the answer is no. I had to file a tax return for an elderly lady who owed CA about $10,000. When I called your FTB, I was told they couldn't do an OIC. They simply put the account into uncollectable. And by doing that, it screwed up this elderly ladys credit big-time.

Donna

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding 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-related matters addressed herein.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Cris Kelly
Sent: Friday, November 21, 2008 5:31 PM
To: taxchat@yahoogroups.com
Subject: [taxchat] CA OIC

Does anyone know if the FTB has a system similar to the IRS OIC?

Thanks for the help.

Cris

No virus found in this outgoing message.
Checked by AVG.
Version: 7.5.549 / Virus Database: 270.9.9/1802 - Release Date: 11/20/2008 7:28 PM

--
Benita Myers, Enrolled Agent
Office and Fax: 916-691-6715

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.

--
Benita Myers, Enrolled Agent
Office and Fax: 916-691-6715

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.

__._,_.___

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.

__,_._,___

[forum-pajak] SKB-PPN Impor VS PPN Resales

Dear all Rekan-2 Millis'er,

Terkait Aktiva yg pada saat perolehannya dahulu (via Impor dgn maksud utk dipakai & tdk utk dijual) mendapatkan fasilitas SKB-PPN (tergolong sbg Impor Barang yg dibebaskan PPN, bdsk PP No.146/2000), bilamana stlh dipakai akan dipindah-tangankan (dijual) kpd pihak lain juga berlaku :
1. Tanpa dikenakan PPN (mengingat saat perolehannya pun Bebas PPN)?
2. Apakah pihak Pembeli juga hrs mendapatkan SKB-PPN terlebih dahulu, meski awal saat perolehannya telah diterbitkan SKB-PPN oleh KPP?
3. Bgm pula bila pihak Pembeli adalah bukan WPDN, melainkan kpd pihak Asing (Aktiva tsb dijual via ekspor)?

Demikian pertanyaan-2 yg kiranya dpt memperoleh pencerahan dari Rekan-2, berhubung baru kali pertama akan melakukan transaksi tsb. Maklum beda dgn yg sdh diketahui atas Aktiva yg semula tdk utk dijual & saat perolehannya dikenakan PPN yg oleh perusahaan dikreditkan sbg PPN Masukan, maka pada saat penjualan (kalau tdk salah) hrs dikenakan PPN dgn Nilai dari Harga Jual bekas pakai yg pasti menurun (lbh rendah).

Trims,

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [taxchat] CA OIC

Gee, I thought they did Cris...When I was working for IRS and on a Fed/State Board, I am sure that we discussed this issue with FTB,and they stated they were as backlogged with processing them as IRS was at the time...But that was 2004...Also, recently I had a discussion with a lady who said that she tried to get one with FTB, and it was hard to do, they were strict, moreso than the Feds...

On Fri, Nov 21, 2008 at 3:04 PM, Donna J. Perrone <donnaperrone@sbcglobal.net> wrote:

Hi Cris,

I can't state 100% for sure, but I believe the answer is no. I had to file a tax return for an elderly lady who owed CA about $10,000. When I called your FTB, I was told they couldn't do an OIC. They simply put the account into uncollectable. And by doing that, it screwed up this elderly ladys credit big-time.

Donna

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding 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-related matters addressed herein.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Cris Kelly
Sent: Friday, November 21, 2008 5:31 PM
To: taxchat@yahoogroups.com
Subject: [taxchat] CA OIC

Does anyone know if the FTB has a system similar to the IRS OIC?

Thanks for the help.

Cris

No virus found in this outgoing message.
Checked by AVG.
Version: 7.5.549 / Virus Database: 270.9.9/1802 - Release Date: 11/20/2008 7:28 PM

__,_._,___

Re: [forum-pajak] tanya kursus

Saya juga nanya dimana sih alamat kursus Akuntansi didaerah Ciledug atau Kebayoran Lama.
Mohon informasinya.
Terima kasih, wassalam.

B. Purnomo.
----- Original Message -----
From: glory_ginting
To: forum-pajak@yahoogroups.com
Sent: Tuesday, November 25, 2008 1:23 AM
Subject: [forum-pajak] tanya kursus

Halo rekan-rekan sekalian...

ada yang tau info tempat-tempat kursus akuntansi keuangan yang bagus
ga??

yang sekitar daerah slipi kalo ada..

terima kasih sebelumnya ya..

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

No virus found in this incoming message.
Checked by AVG - http://www.avg.com
Version: 8.0.175 / Virus Database: 270.9.9/1808 - Release Date: 11/23/2008 6:59 PM

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [forum-pajak] [ask] tentang penggunaan metode QQ pada Faktur Pajak Standar

Setahu saya penggunaan metode QQ itu dikarenakan main kontraktor sebenarnya hanya mendapat fee dari sub kontraktor ,
Pada saat metode QQ digunakan berarti sub kontraktor yang berpotensi lebih bayar PPN,

Pada saat metode QQ dicabut yang berpotensi lebih bayar PPN adalah main kontraktor, dan saya pikir lebih siap jika main kontraktor menghadapi pemeriksaan karena buktinya lebih lengkap dan tidak terlalu ribet seperti di sub kontraktor.

ini sekedar ide :
Umpamanya PPN yang dikeluarkan oleh sub kontraktor dibiayakan oleh Main Contractor, dan Sub Contractor yang menanggung PPNnya melalui mekanisme (selsih PPN Keluaran dan MAsukan) apakah bisa mengurangi dampak perpajakan mengingat PPh jasa konstruksi adalah final.

Salam

Awaluddin

----- Original Message -----
From: r_1_cq2000
To: forum-pajak@yahoogroups.com
Sent: Monday, November 24, 2008 8:19 AM
Subject: [forum-pajak] [ask] tentang penggunaan metode QQ pada Faktur Pajak Standar

MOhon pencerahan dari para senior.....

begini..perusahaan saya bergerak dibidang jasa konstruksi dan dalam
menjalankan usaha, kami kadang berstatus sub-kontraktor dan kadang
jadi main kontraktor. pertanyaan saya lebih kepada aplikasi di dunia
kerja, khususnya untuk masalah perpajakan (walaupun saya bukan
backgroud accounting/pajak) dan mungkin bro2 ada yang telah menjalan
bahkan mengerti dengan metode ini. Dalam sistem pajak, kita mengenal
ada beberapa instansi/perusahaan yang bersatus sebagai pemungut pajak,
artinya perusahaan/instansi tersebut langsung memungut pajak (PPN dan
PPh) berdasarkan besar tagihan yang kita ajukan.

Permasalahannya saya fokuskan kepada status kita sebagai
sub-kontraktor dari main kontraktor dengan pemilik proyeknya
pemerintah (jadi pemerintah/PU akan memungut langsung PPN dari main
kontraktor). Sementara itu PPN dari sub-kontraktor sebetulnya harus
juga dibayar oleh Main-kontraktor sebesar 10%. Kenyataannya, sebagian
besar main kontraktor (khususnya perusahaan lokal/daerah) tidak mau
membayarkan PPN 10% tadi ke sub-kontraktor (tentunya sesuai porsi
tagihan sub-kont ke main-kont) dengan alasan PPN mereka sudah dipungut
oleh PU jadi mereka tidak mau lagi mengeluarkan uang ekstra untuk
membayarkan PPN ke sub-kont, alasan lain pembayaran 10% PPN ke subkont
tsb akan mengganggu cashflow mereka walaupun mereka bisa restitusi
pajaknya dan memakan waktu yang lama disertai audit terhadap sistem
pajak mereka oleh Kantor Pajak, dan ada juga alasan dari mainkont
berarti mereka harus bayar pajak double donk.

oleh karena kejadian begitu, akhirnya pemerintah (dirjen pajak)
mengeluarkan Surat Edaran no SE-09/PJ.531/2000 tgl 28 Maret 2000 untuk
memberlakukan penggunaan metode QQ pada faktur pajak standar. Jadi
pajak PPN dari Main-kontraktor dan sub-kont bisa langsung displit oleh
pemilik proyek (PU)..akhirnya masalah cukup bisa teratasi...

namun, pertanggal 29 Agustus 2008 lalu, dirjen pajak mengeluarkan
surat edaran SE-47/PJ/2008 tentang pencabutan SE-09/PJ.531/2000 tgl 28
Maret 2000 di atas..gak tahu alasannya kenapa..dan gak tahu juga jalan
keluarnya apa..

terus..ada gak alternatif lain (metode lain) biar perusahaan yang
sebagai sub-kont dapat dibayar PPN nya 10% oleh mainkont tanpa harus
merugikan salah satu pihak (mainkont atau subkont)

terima kasih sebelum nya...
regards,
RD

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

Re: [forum-pajak] SSP Sunset Policy

Form dan kode MAP pakai yang sama dengan pembayaran PPh pasal 29 (kurang bayar SPT Tahunan).
Tahun pajak diisi sesuai dengan tahun pembetulan SPT.
Semoga membantu.

BR,

Gianto

----- Original Message -----
From: Thio Sunaryo
To: forum-pajak@yahoogroups.com
Sent: Monday, November 24, 2008 4:34 PM
Subject: [forum-pajak] SSP Sunset Policy

Selamat sore semua,

Mau tanya, saya mau bayar PPh badan dalam rangka sunset policy untuk tahun 2001-2006,
Form SSP mana yang saya pakai, lantai bagaimana dengan kode MAP-nya ?

thanks atas infonya
salam
thio

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

[forum-pajak] Pelaporan harta

Yth. Rekan Forum Pajak,
Mohon penjelasannya, apakah rumah baru yang dibeli oleh suami untuk diberikan ke istri (sehingga sertifikat menjadi atas nama istri) tetap wajib dilaporkan oleh suami dalam pelaporan harta si suami ?
Dan apakah ada aturan/sanksi terkait hal tersebut ?
Selama ini si suami tidak melaporkannya disebabkan pertimbangan sudah bukan atas namanya/miliknya lagi. Apakah perlu dilakukan koreksi untuk laporan pajak di tahun-tahun sebelumnya ?

Terima kasih atas perhatian dan pencerahannya.

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

[taxchat] Managing the liquor inventory for a bar

I have a client that is a small bar. Right now, the manager hands me a
hand-written sheet at the end of the month with the physical inventory
count. I'd like to be able to generate reports for his inventory
shrinkage, etc. Does anyone use an inventory system out there for bars
that they can recommend?

--
Donna
Donna L. Loeffler, CPA
936 Church Avenue
St. Charles, MN 55972
(507) 251-8119
dllcpa@hbci.com
The information in this message, and any files transmitted with it, is
confidential, may be legally privileged, and intended only for the use
of the individual(s) named above. Be aware that the use of any
confidential or personal information may be restricted by state and
federal privacy laws. If you are not the intended recipient, do not
further disseminate this message. If this message was received in
error, please notify the sender and delete it.
IRS Circular 230 Disclosure: 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.

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

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.
Yahoo! Groups Links

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/taxchat/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/taxchat/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:taxchat-digest@yahoogroups.com
mailto:taxchat-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
taxchat-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

[forum-pajak] tanya kursus

Halo rekan-rekan sekalian...

ada yang tau info tempat-tempat kursus akuntansi keuangan yang bagus
ga??

yang sekitar daerah slipi kalo ada..

terima kasih sebelumnya ya..

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

[taxchat] Carbonite

Does anybody who's computers are networked use Carbonite for online backup?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding 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-related matters addressed herein.

__,_._,___

[forum-pajak] Pajak Keluaran jadi biaya pengurang

mau tanya perusahaan kami melakukan ekspor jasa, untuk itu berdasarkan surat penegasan dikatakan ekspor jasa diperlakukan sama seperti pasal 4 huruf c uu PPN, yang jadi masalah adalah apakah Pajak Keluaran yang kami bayarkan dapat dijadikan sebagai beban pengurang penghasilan bruto dikategorikan sebagai biaya seperti pada Pasal 6 ayat (1) huruf a UU PPh.
mohon bantuannya teman-teman sekalian

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

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

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

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

RE: [taxchat] Great Backup System

I’m glad to hear that I’m not alone; it was a real “duh” moment for me. And it was so obvious after the fact…a genuine Black Swan.

Chuck

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Monday, November 24, 2008 10:30 AM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

Thanks Chuck. I hadn’t considered this. I’ll be doing QB backups in addition to the data backups from now on.

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 Chuck Warman
Sent: 11/21/2008 12:35 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

Something else to consider….

I recently lost three months’ worth of Peachtree data on one of my clients because of a corrupted data file. I dutifully upload everything to Carbonite continually, and mirror my HD weekly. But I only access the data once a month, and the corruption occurred some other time. So Carbonite and Acronis dutifully copied and mirrored my corrupted file, and I had to re-enter three months of data (which was the last time I had created a Peachtree-generated backup file).

So I learned the hard way to ALSO make a software-generated BACKUP (i.e., *.ptb or *.qbb) file of tax and accounting data whenever I access them, as well as just creating COPIES of the data files.

Chuck Warman, CPA
Wichita Falls, TX
-------------------------------

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: Friday, November 21, 2008 12:21 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

In that case, you need to store a copy of the software offsite along with the data disks.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Friday, November 21, 2008 1:04 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

It writes the data in a proprietary fashion. I can’t open files from Windows.

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 Mel Wolfson
Sent: 11/20/2008 6:19 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

What I was wondering was whether the software writes the data in a proprietary fashion. If you can open a file in your backup from Windows, I guess that would not be the case.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Thursday, November 20, 2008 5:18 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

I don’t know, but the system comes as a package, with the dock, the cartridge(s) and the software. Why wouldn’t you want to use the software? I believe it’s optional as to whether you want to install the software.

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 Mel Wolfson
Sent: 11/20/2008 2:36 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

One last question, can you read the data on the backup without using the Quantum software or is it in a proprietary format?

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Thursday, November 20, 2008 3:00 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

No, Mel, Gear Up is not recommending a system for which they no longer make the docks. I was stating a hypothetical, a what if scenario, ie. what if Quantum discontinued making the docks, and a dock failed, and I only had a data-filled cartridge with no serviceable dock into which to insert it?

Regarding the fact that the external dock is hooked up to a USB port, it only takes 13 minutes to do a backup of my system after the initial backup, because it leaves all prior data intact, and only adds changed or new data. That was the main reason I found this GoVault system so attractive. I can walk out the door at the end of the day with a complete backup of my server, rather than wait until the next morning to exchange the external hard drive that got backed up during the night. The boot time isn’t an issue at all.

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 Mel Wolfson
Sent: 11/20/2008 12:31 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

GearUp is recommending a system for which they no longer make the docks? Perhaps there is a software only version that would work with external drives. My one gripe with the usb drives is that they are much slower and if you have more than one installed on a pc, it takes much longer to boot. (on a newer pc with Vista that may not be an issue).

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Thursday, November 20, 2008 1:11 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

Thanks for the input, Mel. I appreciate it. I still have my external hard drives that I used to use. Maybe I’ll hook them back up for redundancy. Another idea may be to purchase an additional dock in the event that the dock fails in 5 years or so, and Quantum has discontinued making the GoVault docks. I know that some people used to always purchase extra tape drives for the same reason. I already have an extra cartridge.

I don’t think you’re paranoid – the more backup the better.

My own tech guy has similar reservations about online backup. He’s been in the business for 30-40 years, was a programmer/systems analyst at Unisys after graduating in math in ’72, and eventually set up his own shop. He’s been building my computers for about 10 years, and has helped me through hard drive crashes, in fact, one server crashed about February 10^th a few years ago, and I was up and running very quickly. I was using a tape backup at the time. He’s the one that recommended the mirrored hard drive and external hard drive backup. Actually, he put my operating system on one hard drive (the C drive, not a virtual drive, but an actual hard drive), and installed a mirrored D drive also.

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 Mel Wolfson
Sent: 11/20/2008 11:55 AM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

I looked up GoVault. It seems to be a removable hard disk cartridge. The two places where there might be a concern, not saying how great a concern that might be because I don't know are, that the cartridge could fail or that the docking system goes on you. Hard disks do fail. Should that happen while all is working properly, you could insert a new cartridge and make a clean backup of everything. If the dock goes, you might lose the data along with the dock.

This is all speculation of course. I don't trust any one backup system. Perhaps I'm paranoid. My brother-in-law lost his entire office in a flood. Since the data was backed up, he was able to restore. (This happened twice during a single tax season.) If he had been relying entirely on GoVault, I can't say whether his situation would have been better or worse. Do you know whether they guarantee that if you have to replace the dock (or whatever they call the system into which the cartridges are inserted), whether the new dock is guaranteed to read the disks created by the old one? As you know, if a hard disk controller goes, the replacement may not be able to read the data from the drive created by the old one.

In the days when people backed up to tape, they maintained several backups. Does GoVault recommend the same with their product.

I'm asklng this not to knock GoVault but because I would seriously consider this as an alternative to what I'm using know which is a combination of USB drives and internet backup. I'd probably keep the internet backup regardless of what the two folks from GearUp say.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Thursday, November 20, 2008 12:36 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

Mel,

I don’t know technically what type of storage it is, but I asked the rep at Quantum whether I could reproduce all applications and data from the cartridge onto a new hard drive, and he said yes. They use a term called, data deduplication. Here’s from the manual:

“The GoVault data protection software is an archiving/capacity-optimization application designed for use with removable GoVault cartridges. To better optimize the long-term storage of digital content, the GoVault data protection software uses innovative technology to virtually eliminate redundant information stored for a given set of data.

The GoVault data protection software uses a heuristic approach to optimally segment data, and Common Content Factoring™ to uniquely identify each segment and store it only once. For a given version of a set of data, new segments are stored along with metadata used to reconstruct this version from these new segments and possibly other segments stored at earlier points in time.

By factoring out common data, the effective capacity of a GoVault cartridge is significantly increased without loss of functionality and with increased performance of the archiving system. In short, the GoVault data protection software makes long-term disk-based archiving fast, easy, and affordable.”

And from another part of the manual:

“Using Windows System Recovery

The GoVault data protection software is a data protection application, intended to backup and recover your important data files. It is not intended and will not function as a system recovery tool.

Always use the Windows System Recovery utility to restore your computer operating system and installed applications.

Also, after performing an Everything type restore operation, use Windows System Recovery if you encounter any irregularities with you operating system or applications.”

From that I would interpret that if you are trying to restore your operating system from the cartridge, you may also need to restore it from your CD if it doesn’t seem right.

I agree that a multipronged approach is advisable. They do advise doing test restores. They say to replace cartridges after 10 years.

The thing that influenced me more than anything else to try the system is the fact that Rick Oelerich uses it. He’s been in the business for about 35 years, and is very tech savvy.

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

size=2 width="100%" align=center tabIndex=-1>

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: 11/20/2008 10:45 AM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Great Backup System

What type of storage does the cartridge use?

My feeling is that you need a multipronged approach. Any one system you're using could be failing and you might not know that this is happening. Did they suggest doing a test restore on a regular interval and replacing the cartridges on a scheduled basis? Both might be prudent if that's the only thing you use.

As for on line backup, I think the security issues are not that great if you upload encrypted data to which only you have the key.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of John Stevens, Equi-Tax
Sent: Thursday, November 20, 2008 11:25 AM
To: taxchat@yahoogroups.com; 'TaxTalk Listserv Members'
Subject: [taxchat] Great Backup System

Hello all,

I recently attended the Gear Up Technology seminar. One of the instructors, Rick Oelerich, EA, recommended a system from Quantum called GoVault. He said you can back up your entire hard drive, applications and data. He said the first backup takes awhile, but after that it only takes a few minutes because it only adds new files or changed files. I decided to try it. The first backup took a full 24 hours to get 42 GB. Now it only takes 13 minutes. I do it at the end of the day and take the backup cartridge home. If the computer’s hard drive would fail, I could be up and running very quickly with the backup cartridge, which could be copied to a new hard drive. There are 2 models to the system, an internal dock, or an external dock that plugs into a USB port, and a variety of cartridge sizes, ranging from 40 GB up to 320 GB. I got 2 160 GB cartridges. I also use a mirrored hard drive to give me up-to-the minute backup, but the problem with that is that if the hard drive begins to fail, the mirrored drive will be recording identically.

I was backing up to an external hard drive connected to a USB port. It would back up during the night and take about 2 hours. I would then exchange it with a second drive in the morning, and repeat the process. I like the new system better because I get an immediate backup that I can take off site right away.

Both instructors at the seminar, Carl Heinz, CPA, and Rick Oelerich, EA, did not like backing up online because of security issues.

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

__,_._,___

24 November 2008

Arsip Blog