Pajak

30 November 2008

[forum-pajak] tanya biaya fiskal

selamat siang....

saya mau bertanya kepada Bapak/Ibu :

1. Apakah benar orang yang sudah mempunyai NPWP untuk tahun 2009 akan
dibebaskan dari biaya fiskal apabila keluar negri?
2. Kalo saya sebagai Kepala Keluarga dan sudah memiliki NPWP, tetapi
Istri dan Anak saya belum mempunyai NPWP apakah diperlakukan sama
diberikan bebas biaya fiskal?

mohon pencerahannya Bapak/Ibu sekalian.

terima kasih

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Re: [forum-pajak] aspek perpajakn penj.saham PMA o WP Luar negeri

Sharen,

Ad. 1:
Atas pengalihan saham dari X ke Y terutang PPh Pasal 26 sesuai dengan UU PPh Pasal 26 ayat 2 dan tidak terutang PPN.
Benar tidak ada tambahan kemampuan ekonomis bagi PT PMA, tapi yang bayar PPh khan X sebagai pemegang saham yang lama.

Ad. 2:
Harus diketahui dulu apakah pembayaran itu untuk dividen, royalti, atau yang lainnya.
Apabila pembayaran tersebut untuk dividen maka hanya terutang PPh pasal 26 sedangkan apabila pembayaran tersebut adalah untuk royalti maka selain terutang PPh pasasl 26, juga akan terutang PPN pemanfaatan aktiva tidak berwujud dari luar pabean.

Semoga membantu.

BR,

Gianto

----- Original Message -----
From: sharen viona
To: forum-pajak@yahoogroups.com
Sent: Friday, November 28, 2008 4:32 PM
Subject: [forum-pajak] aspek perpajakn penj.saham PMA o WP Luar negeri

Saya mohon pencerahan dari para senior mengenai pembelian
share saham ya.

1. Situasinya PT saya PMA, dimana komposisi modal 90 %
perusahaan asing PT X di luar negeri ( cina ), 10 % orang
lokal indonesia. Saat ini prsh asing pemilik saham 90%
menjual seluruh sahamnya ke prsh luar negeri lain PT Y
(Sing). Nah uangnya diterima o anak perusahaan PT X
berlokasi di Malaysia. Berarti secara legal dokumen saya
merubah akte notarisnya, tetapi yg saya bingung apakah
penjualan tersebut terutan pajak penghasilan & PPN, kalau
ya jenisnya apa dan tarifnya berapa ? soalnya setahu saya
kalo penjualan itu tdk terutang pajak karena tidak ada
tambahan secara ekonomis ke PT PMA ini.

2. PT saya mengirimkan uang ke pemegang saham terbanyak
(90%), rutin tiap bulan ke luar negeri sebagai pembagian
keuntungan.kalau hal ini bisa disebut deviden ngga ya,
tarif pajaknya apa saja ya ...

Terima kasih

Sharen

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Re: [forum-pajak] Re: Mau tanya soal SPT Sunset Policy doonk.....

Form 1721A1 tidak mencantumkan NPWP Karyawan: ini boleh dipergunakan untuk lampiran pembetulan SPT Tahunan, jadi tidak ada masalah.
Karyawan yang dalam 1 tahun menerima penghasilan dari 2 pemberi kerja: ini juga tidak ada masalah, dilaporkan saja dengan memanfaatkan sunset policy dan PPh yang kurang bayar disetor.

BR,

Gianto

----- Original Message -----
From: ths_j_s
To: forum-pajak@yahoogroups.com
Sent: Saturday, November 29, 2008 8:48 AM
Subject: [forum-pajak] Re: Mau tanya soal SPT Sunset Policy doonk.....

Dear Mbak Eka,

saya cukup ngerti apa yg mbak hadapi. sejak punya NPWP saya selalu
minta 1721A1, walau saya sudah tdk kerja disana lagi. tapi bagaimana
pada kalo form 1721A1 nya tidak dicantumkan NPWP apakah tetap berlaku?
dan bagaimana pelaporan karyawan yg pindah kerja? berarti dlm tahun
itu mendapat penghasilan lbh dari 1 pemberi kerja.
mohon penjelasannya.

terima kasih,

--- In forum-pajak@yahoogroups.com, cosmas budiyantoro
<cosmas_budiyantoro@...> wrote:
>
> Dear Mbak Eka susilawaty,
>
> Kalau perusahaan lama tidak mau memberikan 1721 A1 atau A2, laporkan
saja ke KPP setempat. Nanti KPP lah yang akan mengambil tindakannya
> Karena itu dapat menimbulkan kecurigaan bahwa atas potongan PPh21
kepada karyawan, kemungkinan tidak disetor dan tidak dilapor ke KPP.
> Mbak Eka tidak perlu kuwatir, dan tetap harus minta ke perusahaan
lama tersebut.
>
> Best Regads,
>
>
> Cosmas Budiyantoro
> Partner Kantor Konsultan Pajak Endang
> Sumarna&Rekan
> http://uct-consultingcom.page.tl.
> Telp : 0812-8878964 / 0817-0851759
>
>
> --- On Wed, 11/26/08, firdas2000 <firdas2000@...> wrote:
> From: firdas2000 <firdas2000@...>
> Subject: [forum-pajak] Re: Mau tanya soal SPT Sunset Policy doonk.....
> To: forum-pajak@yahoogroups.com
> Date: Wednesday, November 26, 2008, 7:46 AM
>
>
>
>
>
>
>
>
>
>
>
> Lampiran itu wajib ada, sebagai bukti pajaknya telah
disetor. Kalau
>
> perusahaan lama gak mau kasih kemungkinan mereka blom lapor/bayar SPT
>
> PPh 21. Kalau sudah lapor/bayar pasti mau kasih 1721A1 nya.
>
>
>
> Minta aja dengan alasan spt tadi jangan2 mereka blom bayar. Karena
>
> 1721A1 menjadi acuan pembuatan SPT Orang Pribadi yang terima
>
> penghasilan dari satu(1) atau lebih sumber penghasilan.
>
>
>
> Kira-kira itu jawaban dari saya.
>
>
>
> Firdas
>
> http://firdasg. blog2.plasa. com
>
> http://mainexcel. blogspot. com
>
>
>
> --- In forum-pajak@ yahoogroups. com, eka susilawaty <eka_wa_ty@ ..>
>
> wrote:
>
> >
>
> > Rekan-rekan. ......
>
> >
>
> > Tlg dibantu donk....
>
> > Kalo kita mau laporan SPT OP tp ga ada lampirannya SPT 1721 A1 atau
>
> A2 boleh ga sih?
>
> > Tp PPH kita sudah dibayarkan oleh perusahaan lama dan perusahaan
>
> lama tidak mau kasih .
>
> > Gimana donk...
>
> > Please....Help. ...
>
> >
>
> > Tks sebelumnya ya untuk moderator...
>
> >
>
> > Eka
.

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Re: [forum-pajak] (unknown)

Pak,
Saya coba menjawab ya.

Bapak kan belum pkp jadi tidak bisa menagih PPN
Jadi uang yang bapak terima atas sewa adalah

100/110 X 10. Jt = 9.090.909,- ( uang yang terima )
Rp. 9.090.909,- X 10 % = 909.090,90 ( PPh Final )

Total perjanjian Rp. 10.000.000,-

Demikian yang dapat saya berikan, apabila salah mohon maaf dan mohon direvisi dari rekan2 yang lain.

Tks,
----- Original Message -----
From: Jamar Komarudin
To: forum-pajak@yahoogroups.com
Sent: Monday, December 01, 2008 11:20 AM
Subject: [forum-pajak] (unknown)

Dear Para Pakar Pajak,Sya ada permasalahan perdepsi mengenai pajak sewa....Didalam Perjanjian Sewa Tercantum. "Harga Sewa Sebesar Rp. 10.000.000 belum termasuk PPn dan Sudah Termasuk PPh final" sebagai penyewa sya adalah non PKP. yang mau sya tanyakan sebenarnya saya dapat uang sewa 10 Jt or 900 Rb ?Terima kasih sebelumnya

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[forum-pajak] PPh atas Sewa

Dear Para Pakar Pajak,Sya ada permasalahan perdepsi mengenai pajak sewa....Didalam Perjanjian Sewa Tercantum. "Harga Sewa Sebesar Rp. 10.000.000 belum termasuk PPn dan Sudah Termasuk PPh final" sebagai yang menyewakan sya adalah non PKP. yang mau sya tanyakan sebenarnya saya dapat uang sewa 10 Jt or 9 jt Rb ?Terima kasih sebelumnya

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

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[forum-pajak] PPh atas Sewa

Dear Para Pakar Pajak,Sya ada permasalahan perdepsi mengenai pajak sewa....Didalam Perjanjian Sewa Tercantum. "Harga Sewa Sebesar Rp. 10.000.000 belum termasuk PPn dan Sudah Termasuk PPh final" sebagai yang menyewakan sya adalah non PKP. yang mau sya tanyakan sebenarnya saya dapat uang sewa 10 Jt or 900 Rb ?Terima kasih sebelumnya

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

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[forum-pajak] Re: Pajah atas Sewa

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[forum-pajak] (unknown)

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[forum-pajak] Vacancy Garmen and Bag NIKE in karawang

Dear all,

ada yang punya temen atau keluarga yang minat untuk marketing ga... kalo ada apply ke sini yah... aku tunggu secepatnya

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

We are a foreign garment and bag company which is located in karawang. Our main buyer is Nike, Walmart, Goodys, American Eagle, Target, ect. Currently, we are looking for an Assistant Marketing Manager with qualifications:

Degree in marketing or relevant disciplines
At least 2 years relevant working experience
Male are preferred
Excellent negotiation and presentation skill
Experience in handling corporate customer will be an advantage
Good command and written in English

We offer an attractive remuneration package to the successful candidates

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Re: [taxchat] Equitable party

Not mentioned below is a key issue - that the taxpayer making the payments and taking the mortgage interest deduction must not only own the property (directly or via a nominee) but the taxpayer must also occupy the place as his primary residence, or use it as his 2nd home.

One of the issues the court decided was WHO is the true owner of the property? The person who's name happens to be listed in the land records? Or does substance over form suggest that an analysis of facts and circumstances can determine who the true equitable owner is regardless of the name used for bare legal title purposes? The court has confirmed it is proper to consider substance over form.

As JofA said:

The court rejected both arguments, holding Njenge and Rachel were the equitable owners of the property since, from the date of acquisition, the taxpayers were the only ones who enjoyed the benefit and bore the burden of the home. Furthermore, the court found that the Camrock checking account was in essence the taxpayers' personal account.

This case illustrates that the economic substance rather than the legal form of a home ownership situation can dictate the tax result. In this case, it is important to note that the taxpayers prevailed because the evidence suggested that their son was owner in name only and that the "business," whose name was on the checking account used to make the housing payments, existed in name only.

Colin Cody, CPA

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

From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Sunday, November 30, 2008 10:38 AM

Subject: Re: [taxchat] Equitable party

Robert that is the same conclusion we all arrived at last time. So that's even more confirmation. I actually used it for a client on the 2006 tax return.

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

From: Robert Lukey

To: taxchat@yahoogroups.com

Sent: 11/30/2008 10:31 AM

Subject: [taxchat] Equitable party

Several months ago it was asked if a relative could deduct the interest if they were making the mortgage payments. At that time the consensus was that only the mortgage/title holder could make the deduction. I was reading an excerpt this AM in the October Journal of Accountancy that described when another party could take the deduction. As I had taken the stand that a family member could since I had allowed the son, as one of my clients, to take the deduction this article makes me feel happier about my choice. My client like the party in the excerpt was the equitable party as they made the mortgage payments, paid the property tax and took care of the maintenance. In the excerpt the brother and sister-in-law were making the payments while the owner was the qualifier for the mortgage.

--
Robert Lukey EA CPA

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

__._,_.___

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Re: [taxchat] Equitable party

Robert that is the same conclusion we all arrived at last time. So that's even more confirmation. I actually used it for a client on the 2006 tax return.

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

From: Robert Lukey

To: taxchat@yahoogroups.com

Sent: 11/30/2008 10:31 AM

Subject: [taxchat] Equitable party

Several months ago it was asked if a relative could deduct the interest if they were making the mortgage payments. At that time the consensus was that only the mortgage/title holder could make the deduction. I was reading an excerpt this AM in the October Journal of Accountancy that described when another party could take the deduction. As I had taken the stand that a family member could since I had allowed the son, as one of my clients, to take the deduction this article makes me feel happier about my choice. My client like the party in the excerpt was the equitable party as they made the mortgage payments, paid the property tax and took care of the maintenance. In the excerpt the brother and sister-in-law were making the payments while the owner was the qualifier for the mortgage.

--
Robert Lukey EA CPA

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

__,_._,___

[taxchat] Equitable party

Several months ago it was asked if a relative could deduct the interest if they were making the mortgage payments. At that time the consensus was that only the mortgage/title holder could make the deduction. I was reading an excerpt this AM in the October Journal of Accountancy that described when another party could take the deduction. As I had taken the stand that a family member could since I had allowed the son, as one of my clients, to take the deduction this article makes me feel happier about my choice. My client like the party in the excerpt was the equitable party as they made the mortgage payments, paid the property tax and took care of the maintenance. In the excerpt the brother and sister-in-law were making the payments while the owner was the qualifier for the mortgage.

--
Robert Lukey EA CPA __._,_.___

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.

__,_._,___

Re: Fw: Re: [forum-pajak] NPWP

Ikut urun rembuk...
Pak Basar, AR bapak sudah benar, yang perlu kita pahami dulu adalah pengertian imbalan jasa dan biaya material..banyak yang berpendapat bahwa seluruh biaya adalah material kecuali margin (service fee) yang dikategorikan sebagai imbalan jasa. Menurut saya ini keliru, biaya material adalah beban-beban yang dikeluarkan untuk pembelian barang berwujud...selain daripada biaya material maka semuanya merupakan imbalan jasa dan digunakan sebagai DPP PPh Pasal 23.

Sekedar pendapat, Hendro

--- On Fri, 11/28/08, Basar Purnomo <basarpurnomo@yahoo.com> wrote:
From: Basar Purnomo <basarpurnomo@yahoo.com>
Subject: Fw: Re: [forum-pajak] NPWP
To: "forum pajak" <forum-pajak@yahoogroups.com>
Date: Friday, November 28, 2008, 9:01 AM

Pak Ridwan yth,

Bagaimana tanggapan Bapak kasus saya ini ?

Terima kasih atas tanggapan Bapak

Tanggapan dari millist yang lain silahkan, justru sangat saya harapkan.

Terima kasih.

--- On Thu, 11/27/08, Basar Purnomo <basarpurnomo@ yahoo.com> wrote:

From: Basar Purnomo <basarpurnomo@ yahoo.com>

Subject: Re: [forum-pajak] NPWP

To: "Ridwan Candra" <r_candra12140@ yahoo.com>

Date: Thursday, November 27, 2008, 9:29 AM

Dengan hormat,

Melanjutkan tulisan saya tentang PPH psl 23, dimana Pak Ridwan menyebutkan bahwa PPH 23 itu 4,5% dari Service Fee. = 15% x 30% x Rp.200.000.- - = Rp.9.000,--

Mula2 saya setuju dengan pendapat Bapak, Karena di Peraturan Direktur Jendral Pajak Nomor PER - 70 / PJ / 2007 di Pasal 1 dan Lampiran II No. III Point 11 kalau pengertian saya sama dengan Bapak.

Tetapi setelah saya konsultasikan dengan AR saya di Kantor Pajak berpendapast lain, menurut AR bahwa PPH Psl 23 = 1.5% x 30 % dari Jumlah imbalan Jasa tidak termasuk PPN, jadi PPH 23 = 15% X 30% X Rp.1.200.000, -- = Rp.54.000,--

Kalau kita perhatikan disini terdapat perbedaan dalam mengartikan "imbalan Jasa"

Kalau menurut Bapak , dan pendapat millist yang lain dan saya bahwa imbalan Jasa itu Service Fee / Hanfling Fee besarnya Rp.200.000,- -

Teapi menurut AR saya, bahwa "imbalan Jasa " itu adalah Semua tagihan ditambah Fee (dalam contoh Rp.1.200.000, --)

Bagaimana menurut Bapak , Apakah Bapak mempunyai pendapatlain

--- On Tue, 11/25/08, Basar Purnomo <basarpurnomo@ yahoo.com> wrote:

From: Basar Purnomo <basarpurnomo@ yahoo.com>

Subject: Re: [forum-pajak] NPWP

To: forum-pajak@ yahoogroups. com

Date: Tuesday, November 25, 2008, 8:48 AM

Dengan hormat,

Saya setuju dengan pendapat anda.

Terima kasih atas responnya, tapi saya pengin klarifikasi sbb :

Menurut Bapak bahwa perhitungan PPN didasarkan pada Pasal 1 huruf P UU No. 18 Thn 2000. Tetapi saya tidak menemukan huruf P di Pasal 1 tidak disebutkan (tidak ada) huruf P, dimana didalam pasal 1 itu yang ada nomor 1 s/d 27 . Mohon klarifikasinya.

Apakah huruf P yang Bapak masud adalah nomor 19 ?

--- On Tue, 11/25/08, Ridwan Candra <r_candra12140@ yahoo.com> wrote:

From: Ridwan Candra <r_candra12140@ yahoo.com>

Subject: Re: [forum-pajak] NPWP

To: forum-pajak@ yahoogroups. com

Date: Tuesday, November 25, 2008, 6:51 AM

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

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30 November 2008

Arsip Blog