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03 Desember 2008

[forum-pajak] Re: Tanya NPWP istri

--- In forum-pajak@yahoogroups.com, Deasy Christine <deasy_rg@...> wrote:
>
> Temans, tanya dong,
> Bagaimana caranya suami istri punya 1 NPWP ?
> Kasusnya suami dah punya NPWP dan istri belum.
>
> Thanks,
> Deasy
>
istri ada perjanjian pisah harta kah?
sebenarnya apabila tidak ada perjanjian pisah harta, istri pakai saja
NPWP suami, namun nanti administrasi PPh 21 (A1) perusahaan mba
bekerja (apabila mba bekerja) akan sedikit kacau, karena nanti bukti
potong pph21 yg diterima mba akan a/n suami mba padahal suami mba ga
kerja di sana..
solusinya klo case gitu mending ajuin aja pendaftaran NPWP ke KPP yg
sama dengan suami, dan mba sebagai cabang dari NPWP
suami..(xx.xxx.xxx.x-xxx.001)


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[forum-pajak] Need Info guys...

Dear all

Mohon bantuan informasi tempat pelatihan perpajakan (kursus pajak) di
daerah Denpasar-Bali.
Thx b4.
Jack

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[forum-pajak] Re: Pajak penjualan software

--- In forum-pajak@yahoogroups.com, "Kandhi Dharma Bharata"
<kandhi@...> wrote:
>
> Sebagai distributor software, pajak apa saja yang akan dikenakan ke
> kita sebagai distributor software?. Software yang didistribusikan
> adalah software dr luar (mis. microsoft), software di jual kembali
> (didistribusikan) ke pemakai (user) dalam negeri (Indonesia) melalui
> reseller.
>
> Terima Kasih
>
perusahaan bapak itu sudah ditunjuk / menjadi agen oleh software dari
LN itu?
pajak yang akan dikenakan PPh pasal 26, PPN, PPh21 (gaji karyawan),
PPh25/29
maap klo salah..^_^


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[forum-pajak] Re: perihal : wajib pajak

--- In forum-pajak@yahoogroups.com, "Gianto Setiadi"
<giantosetiadi@...> wrote:
>
> Untuk pertanyaan point 1 dan 2:
> Menurut UU KUP, kita harus mendaftarkan diri untuk mendapatkan NPWP
apabila penghasilan kita lebih dari PTKP.
> Saya asumsikan anda masih lajang sehingga apabila dalam tahun 2008
(1 tahun) penghasilan saudara masih dibawah Rp 13,200,000 atau dalam
tahun 2009 dibawah Rp 15,840,000, maka anda tidak wajib untuk
mendaftarkan diri.
>
> Semoga membantu, pendapat lain dipersilahkan.
>
> BR,
>
> Gianto
>
> ----- Original Message -----
> From: bagussugiono
> To: forum-pajak@yahoogroups.com
> Sent: Wednesday, December 03, 2008 3:26 PM
> Subject: [forum-pajak] perihal : wajib pajak
>
>
>
>
> selamat sore pak, saya bagus sugiono dari jogja , umur saya 32 th
> pekerjaan belum jelas, yang mau saya tanyakan sbb:
> 1. apakah saya harus mempunyai no npwp?
> 2. pekerjaan yang saya maksud belum jelas yaitu saya bekerja sbg
> programer freelance dimana keuangan saya masih di tanggung ortu. jadi
> penghasilan saya tidak tetap dalam artian dalam 10 bln baru dapat
> project membuat aplikasi itupun nilainya hanya RP 400 ribu, apakah
> dengan pengahasilan saya yang spt itu harus punya npwp?
> 3. misalnya saya punya rumah dari hibah ortu terus saya jual,apakah
> saya harus mempunyai npwp?
> 4. uang dari hasil jual rumah hibah dari ortu terus saya belikan
> rumah lagi , apakah saya harus mempunya npwp?
>
> mohon saran dan penjelasanya, karena saya tdk paham tentang pajak
> terima kasih
>
> .
>
>
> [Non-text portions of this message have been removed]
>

newbie nimbrung yah..
1&2, sebaiknya daftar aja NPWP karena mas adalah WNI, harus cinta
negara (kewajiban subjektif telah terpenuhi), toh klo dalam 1 tahun
(2008), penghasilan mas (TK/0) ga lebih dari 13,200,000 atau
15,840,000 (2009 nanti), ga perlu melaporkan SPT, santai aja..^_^
3 - 4, akta jual beli, pengalihan nama sertifikat, bayar PBB / BPHTB,
semuanya memerlukan NPWP, klo nanti memang dapat hibah dan rumah itu
akan dijual dan dibelikan rumah lagi, mas akan membutuhkan NPWP


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[forum-pajak] Re: HARTA YANG BELUM DICATAT DALAM SPT TAHUNAN

--- In forum-pajak@yahoogroups.com, "ts051073" <ts051073@...> wrote:
>
> Sekedar tambahan saja (sharing pengalaman),
> 2 hari lalu saya bantu teman untuk coba lapor pembetulan SPT melalui
> program sunset ini, saya ada kurang bayar dan ada penambahan harta
> juga, ternyata tidak serta merta diterima oleh AR, dikarenakan
> penambahan penghasilan yang dilaporkan tidak sebanding dengan
> penambahan jumlah harta.
> Mohon masukannya dari teman-teman..
>
> thio
>
> --- In forum-pajak@yahoogroups.com, "Gianto Setiadi"
> <giantosetiadi@> wrote:
> >
> > Bisa memanfaatkan sunset policy untuk pembetulan SPT Tahun 2002 s/d
> Tahun 2006.
> > Oleh karena memanfaatkan sunset policy maka pembetulan SPT harus
> kurang bayar, dimana utang pokoknya langsung disetorkan sedangkan
> semua sanksi pajak akan dibebaskan.
> >
> > Oleh karena daftar akan link ke tahun 2007, maka SPT Tahun 2007
> harus diperbaiki juga tapi tidak bisa memanfaatkan sunset.
> >
> > Semoga membantu.
> >
> > BR,
> >
> > Gianto
> >
> >
> > ----- Original Message -----
> > From: CHANDRA TPE
> > To: forum-pajak@yahoogroups.com
> > Sent: Sunday, November 30, 2008 9:30 AM
> > Subject: [forum-pajak] HARTA YANG BELUM DICATAT DALAM SPT TAHUNAN
> >
> >
> > salam hormat para ahli pajak,
> >
> > saya telah melaporkan spt tahunan pribadi sejak tahun 2000, ada
> harta yang
> > dibeli 2002 belum dicatat pada spt tahunan hingga 2007.Pertanyaan
> saya,
> > 1. saya harus membetulkan spt 2002 dst atau pembetulan spt 2007
saja?
> > 2. apakah termasuk program sunset atau hanya pembetulan spt?
> > 3. kalau pembetulan spt, apakah terkena denda keterlambatan ?
> > terima kasih banyak atas pencerahannya.
> >
> > salam,
> > chandra
> >
> > .
> >
> >
> > [Non-text portions of this message have been removed]
> >
>
wah sableng tuh AR, harta itu bisa kapan aja di dapetin nya dan
dilaporkan nya terserah WP, kapan aja bisa..
Sunset Policy menekankan pada ada nya penghasilan/tambahan kemampuan
ekonomis yang sebenarnya telah didapatkan oleh WP namun belum
dilaporkan di SPT tahun pajak yang bersangkutan..
klo hanya nambahin harta aja tanpa ada kurang bayar akibat dari
pembetulan SPT tsb, itu bukan sunset policy dan AR seharusnya tidak
boleh mengequalisasikan antara penghasilan dengan harta WP

maaf kalo salah, maklum newbie..^_^


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Re: [forum-pajak] perihal : wajib pajak

Untuk pertanyaan point 1 dan 2:
Menurut UU KUP, kita harus mendaftarkan diri untuk mendapatkan NPWP apabila penghasilan kita lebih dari PTKP.
Saya asumsikan anda masih lajang sehingga apabila dalam tahun 2008 (1 tahun) penghasilan saudara masih dibawah Rp 13,200,000 atau dalam tahun 2009 dibawah Rp 15,840,000, maka anda tidak wajib untuk mendaftarkan diri.

Semoga membantu, pendapat lain dipersilahkan.

BR,

Gianto

----- Original Message -----
From: bagussugiono
To: forum-pajak@yahoogroups.com
Sent: Wednesday, December 03, 2008 3:26 PM
Subject: [forum-pajak] perihal : wajib pajak


selamat sore pak, saya bagus sugiono dari jogja , umur saya 32 th
pekerjaan belum jelas, yang mau saya tanyakan sbb:
1. apakah saya harus mempunyai no npwp?
2. pekerjaan yang saya maksud belum jelas yaitu saya bekerja sbg
programer freelance dimana keuangan saya masih di tanggung ortu. jadi
penghasilan saya tidak tetap dalam artian dalam 10 bln baru dapat
project membuat aplikasi itupun nilainya hanya RP 400 ribu, apakah
dengan pengahasilan saya yang spt itu harus punya npwp?
3. misalnya saya punya rumah dari hibah ortu terus saya jual,apakah
saya harus mempunyai npwp?
4. uang dari hasil jual rumah hibah dari ortu terus saya belikan
rumah lagi , apakah saya harus mempunya npwp?

mohon saran dan penjelasanya, karena saya tdk paham tentang pajak
terima kasih

.

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


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[forum-pajak] Pajak penjualan software

Sebagai distributor software, pajak apa saja yang akan dikenakan ke
kita sebagai distributor software?. Software yang didistribusikan
adalah software dr luar (mis. microsoft), software di jual kembali
(didistribusikan) ke pemakai (user) dalam negeri (Indonesia) melalui
reseller.

Terima Kasih


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Re: [forum-pajak] Re: HARTA YANG BELUM DICATAT DALAM SPT TAHUNAN

Memang benar AR harus memeriksa terlebih dahulu pembetulan SPT yang disampaikan ke KPP.
Mungkin kita bisa tanyakan kepada diri sendiri apakah tambahan penghasilan yang dicantumkan dalam pembetulan SPT cukup wajar dibandingkan dengan tambahan harta? Pembetulan SPT dalam rangka sunset adalah self accessment, jadi wajib pajak yang menghitung pajaknya sendiri dan menyetorkan kekurangan pajak tersebut ke kas negera.
Memang dalam peraturan yang dikeluarkan oleh Dirjen Pajak tidak ada yang menyatakan bahwa apabila ada tambahan harta 100 harus diimbangi dengan tambahan penghasilan sebesar 100, akan tetapi kita juga harus mempertimbangkan masalah kewajaran.
Mungkin anda bisa lihat contoh kasus di SE-34/PJ/2008 Tanggal 31 Juli 2008.
Semoga membantu.

BR,

Gianto

----- Original Message -----
From: ts051073
To: forum-pajak@yahoogroups.com
Sent: Thursday, December 04, 2008 8:48 AM
Subject: [forum-pajak] Re: HARTA YANG BELUM DICATAT DALAM SPT TAHUNAN


Sekedar tambahan saja (sharing pengalaman),
2 hari lalu saya bantu teman untuk coba lapor pembetulan SPT melalui
program sunset ini, saya ada kurang bayar dan ada penambahan harta
juga, ternyata tidak serta merta diterima oleh AR, dikarenakan
penambahan penghasilan yang dilaporkan tidak sebanding dengan
penambahan jumlah harta.
Mohon masukannya dari teman-teman..

thio

--- In forum-pajak@yahoogroups.com, "Gianto Setiadi"
<giantosetiadi@...> wrote:
>
> Bisa memanfaatkan sunset policy untuk pembetulan SPT Tahun 2002 s/d
Tahun 2006.
> Oleh karena memanfaatkan sunset policy maka pembetulan SPT harus
kurang bayar, dimana utang pokoknya langsung disetorkan sedangkan
semua sanksi pajak akan dibebaskan.
>
> Oleh karena daftar akan link ke tahun 2007, maka SPT Tahun 2007
harus diperbaiki juga tapi tidak bisa memanfaatkan sunset.
>
> Semoga membantu.
>
> BR,
>
> Gianto
>
>
> ----- Original Message -----
> From: CHANDRA TPE
> To: forum-pajak@yahoogroups.com
> Sent: Sunday, November 30, 2008 9:30 AM
> Subject: [forum-pajak] HARTA YANG BELUM DICATAT DALAM SPT TAHUNAN
>
>
> salam hormat para ahli pajak,
>
> saya telah melaporkan spt tahunan pribadi sejak tahun 2000, ada
harta yang
> dibeli 2002 belum dicatat pada spt tahunan hingga 2007.Pertanyaan
saya,
> 1. saya harus membetulkan spt 2002 dst atau pembetulan spt 2007 saja?
> 2. apakah termasuk program sunset atau hanya pembetulan spt?
> 3. kalau pembetulan spt, apakah terkena denda keterlambatan ?
> terima kasih banyak atas pencerahannya.
>
> salam,
> chandra
>
.

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


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Re: [forum-pajak] differ tax

Deferred Tax Accounting (Akuntansi Pajak Tangguhan) diatur di PSAK 46.
Deferred Tax terdiri atas:
1. Deferred Tax Liabilities (DTL) adalah jumlah pajak penghasilan yang terutang (payable) untuk periode mendatang sebagai akibat adanya perbedaan temporer kena pajak (taxable temporary differences).
2. Deferred Tax Assets (DTA) adalah jumlah pajak penghasilan terpulihkan (recoverable) untuk periode mendatang sebagai akibat adanya perbedaan temporer yang boleh dikurangkan (deductable temporary differences) dan sisa kompensasi kerugian.
Untuk lebih jelasnya silahkan membaca PSAK 46 tersebut.
Semoga membantu.

BR,

Gianto
----- Original Message -----
From: faizin
To: forum-pajak@yahoogroups.com
Sent: Thursday, December 04, 2008 8:34 AM
Subject: [forum-pajak] differ tax


Salam kenal semua tax discusion member.

nama saya FAIZIN.

mau minta pendapat nih,differ tax (pajak tanguhan) bisa terjadi karena apa saja,
dan apakah kita harus mengakui hal itu dalam hal accoutning

Teirmakasih
FAIZIN


.

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


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[forum-pajak] Tanya NPWP istri

Temans, tanya dong,
Bagaimana caranya suami istri punya 1 NPWP ?
Kasusnya suami dah punya NPWP dan istri belum.

Thanks,
Deasy


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[taxchat] annuity

Group,

Appreciate your help with question for tax-deferred annuity.

Client invested 650k in a tax deferred annuity about 5 years ago.

In Jan 08, the fmv of the annuity was around 1 million.

Client was 70.

She started taking 5k per month in distributions.

Administrator of annuity said that since fmv > cost for annuity...all
of the 5k would be taxable.

Is this correct, or am I allowed to use the Simplified Method to
allocate cost of annuity to each distribution based on her life
expectancy?

Thank you,
Ira Klein
Rye, NY


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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: PPh Final (lagi) bagi Developer mulai 1 Jan 2009

--- In forum-pajak@yahoogroups.com, "Triyani" <triyani@...> wrote:
>
>
http://triyani.wordpress.com/2008/12/04/pph-final-bagi-pengusaha-real-estate-mulai-1-jan-2009/
>
> Breaking News..:)
>
> Berdasarkan Peraturan Pemerintah No 71 tahun 2008, Wajib pajak yang
> bergerak di bidang usaha pengalihan tahan dan bangunan (Pengusaha Real
> Estate/developer) kembali dikenakan PPh Final.
>
> File PP 71 sudah bisa diakses di www.legalitas.org
>
> Thanks to : Pak Ardi yang secara tidak langsung menginformasikan
> adanya PP 71 ini & Team legalitas.org yang telah merespons email saya
> dengan cepat :)
>
> Desember 4, 2008 - Ditulis oleh triyani | PPh Badan, PPh Final Ps 4
> (2), PPh Orang Pribadi, Pajak | PP 71, PP 71 tahun 2008 | Tidak ada
> Komentar | Sunting
>
Harusnya PP 51 juga seperti ini dan tidak berlaku surut..


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[forum-pajak] PPh Final (lagi) bagi Developer mulai 1 Jan 2009

http://triyani.wordpress.com/2008/12/04/pph-final-bagi-pengusaha-real-estate-mulai-1-jan-2009/

Breaking News..:)

Berdasarkan Peraturan Pemerintah No 71 tahun 2008, Wajib pajak yang
bergerak di bidang usaha pengalihan tahan dan bangunan (Pengusaha Real
Estate/developer) kembali dikenakan PPh Final.

File PP 71 sudah bisa diakses di www.legalitas.org

Thanks to : Pak Ardi yang secara tidak langsung menginformasikan
adanya PP 71 ini & Team legalitas.org yang telah merespons email saya
dengan cepat :)

Desember 4, 2008 - Ditulis oleh triyani | PPh Badan, PPh Final Ps 4
(2), PPh Orang Pribadi, Pajak | PP 71, PP 71 tahun 2008 | Tidak ada
Komentar | Sunting

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RE: [taxchat] 7216

Sorry about that. Its not the last form on the list but the one about seven up from the end entitled "Consent to Disclose". Attached is a screen capture in which the form I uploaded is selected.


From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Wednesday, December 03, 2008 7:10 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

That  RAL disclosure doesn't look anything like the one you uploaded.
 
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 Mel Wolfson
Sent: Wednesday, December 03, 2008 6:56 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

In the 2008 tax year 1040 program, the very last form in the Forms Menu (press F6 and scroll to the end of the list).
 
I did notice one thing that I got wrong in an earlier post. You must get the client's signature on the disclosure form before you present the return to the client for signature. What I can't figure out is how this would apply in the case of someone selling insurance or securities. I think they want you to get disclosure authorization if there is any possibility that you might make use of tax return information at some future date for the purpose of selling another product or if there is any possibility of disclosing taxpayer info to a third party. I wish that someone would provide some plain English examples of disclosure scenarios and disclosure language.
 

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Wednesday, December 03, 2008 5:40 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Mel, where did you find this form? I can't seem to locate it.
 
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 Mel Wolfson
Sent: Wednesday, December 03, 2008 3:35 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Pro Series does have an SBBT disclosure form which I've attached. If this is the only "other" use of tax information, it's probably sufficient. However, if you sell securities, life insurance or do financial planning engagements, you'd have to get client authorization for that use as well.


From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of bobva@aol.com
Sent: Wednesday, December 03, 2008 3:04 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

Drake has included the form to comply with IRS reg 7216 as part of the software this year.  It has to be printed and signed before starting on the tax return.  I went to a Drake update seminar and there is very specific language that has to be included on the Use and Disclosure form.  As soon as I load the software I'll scan and post a copy.
 
In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time, mwolfso@optonline.net writes:

Form 7216? Or is it Sec 7216 of the IRC?  If there is such a form, perhaps you can scan and post a copy. My understanding is that you need to get the disclosure release signed prior to working on the tax return.


From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of James Ries EA
Sent: Wednesday, December 03, 2008 12:51 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

I think this new law starting Jan 1, has not been widely publicized among tax preparer. It is important since it is a criminal law with a maximum penalty of up to one year impresonment and/or fine of up to $1000 PLUS a civil penalty.
 
You can not use tax return information for any purpose other than the preparation and filing of the return and/or disclose tax information to any 3rd party without written permission from the taxpayer.
 
According to SBBT you need prior written authorization to offer bank products on Form 7216 (permission to use). This authorization is need before the return is completed. Once you have permission you can use the refund information and offer the option of bank products. If the client agrees to a bank product you need to have them sign a Form 7216 (permission to disclose) to be able to disclose tax information to the bank so they can do what they need to do. This must be done before the return is transmitted.
 
However this also applies to any services you offer other than tax preparation. If a client come in financial or retirement planning, you need their written permission if you are going to look at their tax information. This applies to anything not related to the preparation and filing fo their return.
 
You also need their written permission to disclose information to 3rd parties. This permission need very specific language. No more generic premission form from banks and attorneys.
 
I hope they come with more clarification on the details.
 
James Ries EA
Enrolled to Represent Taxpayers before the Internal Revenue Service
 
Confidentiality Notice: This e-mail, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure, or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.
----- Original Message -----
Sent: Tuesday, December 02, 2008 4:28 PM
Subject: [taxchat] 7216

I have been reading that we have to have our clients sign a form allowing for disclousure of their tax information.  I offer bank products thru SBBT and they state that there will be 2 forms the clients must sign, one to release info to the banks and another for something else.
 
It almost sounded like we have to have ALL clients sign this new disclousure form, whether or not they use bank products. Plus, a copy of that signed document must be kept in our files, either stored electronically or on paper.
 
Has anybody read anything about this or know what they are talking about?
 
 
 
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.

 




__._,_.___

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: HARTA YANG BELUM DICATAT DALAM SPT TAHUNAN

Sekedar tambahan saja (sharing pengalaman),
2 hari lalu saya bantu teman untuk coba lapor pembetulan SPT melalui
program sunset ini, saya ada kurang bayar dan ada penambahan harta
juga, ternyata tidak serta merta diterima oleh AR, dikarenakan
penambahan penghasilan yang dilaporkan tidak sebanding dengan
penambahan jumlah harta.
Mohon masukannya dari teman-teman..

thio

--- In forum-pajak@yahoogroups.com, "Gianto Setiadi"
<giantosetiadi@...> wrote:
>
> Bisa memanfaatkan sunset policy untuk pembetulan SPT Tahun 2002 s/d
Tahun 2006.
> Oleh karena memanfaatkan sunset policy maka pembetulan SPT harus
kurang bayar, dimana utang pokoknya langsung disetorkan sedangkan
semua sanksi pajak akan dibebaskan.
>
> Oleh karena daftar akan link ke tahun 2007, maka SPT Tahun 2007
harus diperbaiki juga tapi tidak bisa memanfaatkan sunset.
>
> Semoga membantu.
>
> BR,
>
> Gianto
>
>
> ----- Original Message -----
> From: CHANDRA TPE
> To: forum-pajak@yahoogroups.com
> Sent: Sunday, November 30, 2008 9:30 AM
> Subject: [forum-pajak] HARTA YANG BELUM DICATAT DALAM SPT TAHUNAN
>
>
> salam hormat para ahli pajak,
>
> saya telah melaporkan spt tahunan pribadi sejak tahun 2000, ada
harta yang
> dibeli 2002 belum dicatat pada spt tahunan hingga 2007.Pertanyaan
saya,
> 1. saya harus membetulkan spt 2002 dst atau pembetulan spt 2007 saja?
> 2. apakah termasuk program sunset atau hanya pembetulan spt?
> 3. kalau pembetulan spt, apakah terkena denda keterlambatan ?
> terima kasih banyak atas pencerahannya.
>
> salam,
> chandra
>
> .
>
>
> [Non-text portions of this message have been removed]
>

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[forum-pajak] Reformasi Ditjen Pajak pakai proyek Pintar

Kamis, 04/12/2008 00:20 WIB


Reformasi Ditjen Pajak pakai proyek Pintar


oleh :

JAKARTA: Departemen Keuangan tengah mempersiapkan reformasi di tubuh
Direktorat Jenderal Pajak yang dinamai proyek Pintar (Project for
Indonesia Tax Administration Reform) dengan kebutuhan dana sebesar
US$145 juta.

Pembiayaan yang akan digunakan pemerintah untuk mendanai proyek itu
berasal dari pinjaman Bank Dunia. Pintar rencananya dilaksanakan mulai
2009 sampai dengan 2012.

Menteri Keuangan Sri Mulyani Indrawati menuturkan alasan pendanaan
proyek Pintar melalui utang karena adanya paket bantuan teknis di dalam
setiap pengajuan pinjaman proyek.

"Kalau menggunakan utang, di dalamnya ada paket technical system
dibandingkan dengan kalau itu menggunakan rupiah murni," katanya,
kemarin.

Menanggapi hal itu, anggota Komisi XI DPR Dradjad H. Wibowo menyatakan
keberatan. Menurut dia, apabila pendanaan proyek Pintar tersebut berasal
dari pinjaman asing dikhawatirkan akan menyebabkan terjadinya
ketergantungan dengan pihak asing.

"Saya khawatir sumber penerimaan negara kita menjadi bergantung pada
hardwere dan softwere asing sehingga makin bergantung pada pihak luar.
Belum lagi masalah privacy dan keamanan data."

Direktur Jenderal Pajak Darmin Nasution mengatakan kekhawatiran
pengambilan data oleh pihak asing telah diantisipasi melalui format
perjanjian. "Kami jaga dan tidak ada kompromi soal itu," ujarnya.

Dia menuturkan saat ini Indonesia sangat membutuhkan Pintar untuk
memperbaiki sistem perpajakan yang saat ini dianggap masih tambal sulam.

"Pintar adalah kelanjutan dari reformasi di Ditjen Pajak."

Darmin menjelaskan dengan sistem perpajakan yang sekarang, Ditjen Pajak
tidak bisa melakukan evaluasi surat pemberitahuan (SPT) yang sudah
direkam sehingga banyak SPT yang sudah direkam tapi tidak pernah
dievaluasi.

"Menurut brenchmarking setiap SPT harus dievaluasi. Di negara-negara
maju sudah bisa melakukan perekaman sekaligus evaluasi," jelasnya.

4 Komponen

Pintar meliputi empat komponen yaitu, pertama, penyempurnaan core tax
system berbasis IT yang terdiri dari registration, returns processing,
tax payer accounts, document management, dan system architecture.

Kedua, penyempurnaan manajemen SDM meliputi sistem penggajian, manajemen
kepegawaian, pelatihan, uraian jabatan, kebijakan mutasi, dan proses
perekrutan yang terintegrasi. Ketiga, penyempurnaan manajemen kepatuhan
meliputi peningkatan sistem penilaian risiko, kebijakan dan program
pemeriksaan, serta pelayanan wajib pajak.

Keempat, manajemen perubahan dan implementasi Pintar meliputi
pengembangan sistem informasi bagi pimpinan dalam rangka peningkatan
pengendalian internal, kepatuhan internal, dan penjaminan kualitas,
serta peningkatan manajemen perubahan melalui bantuan teknis.

Di pihak lain, Ditjen Pajak mengklaim berhasil menghimpun 9 juta NPWP
dari WP aktif. Dari 9 juta NPWP itu, sebanyak 7,2 juta merupakan NPWP
orang pribadi, dan sisanya 1,8 juta merupakan NPWP badan.

Di luar itu, Ditjen Pajak ternyata juga sudah mempunyai sebanyak 10 juta
NPWP dari WP nonfiler (WP yang sudah ber-NPWP tapi tidak pernah
melaporkan SPT). Dari 10 juta NPWP itu, Ditjen Pajak akan melihat
kembali data tersebut untuk menjaring WP yang ternyata masih aktif. (15)

Bisnis Indonesia

bisnis.com

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


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[forum-pajak] differ tax

Salam kenal semua tax discusion member.

nama saya FAIZIN.

mau minta pendapat nih,differ tax (pajak tanguhan) bisa terjadi karena apa saja,
dan apakah kita harus mengakui hal itu dalam hal accoutning


Teirmakasih
FAIZIN

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


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RE: [taxchat] The Forum -- we got a post, we got a post !

Oh, good.  Thanks !
 
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 Arnold M. Socol
Sent: Wednesday, December 03, 2008 3:05 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] The Forum -- we got a post, we got a post !

JoJo,
 
It is working OK with the second corrected email you sent us good link.
 
waymeans
 
 
----- Original Message -----
Sent: 12/03/2008 5:37 PM
Subject: RE: [taxchat] The Forum -- we got a post, we got a post !

That is so weird, because it doesn't happen for me.  I wonder if it only happens if you're not a registered user.  I will have to see what's up with the "you need to register" page, which is probably what is missing.
 
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 Arnold M. Socol
Sent: Wednesday, December 03, 2008 1:39 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] The Forum -- we got a post, we got a post !

Me Too!
 
 
----- Original Message -----
Sent: 12/03/2008 4:08 PM
Subject: Re: [taxchat] The Forum -- we got a post, we got a post !

I clicked on the link and it says the "page cannot be found."
 
In a message dated 12/3/2008 3:51:48 P.M. Eastern Standard Time, kuchekesha@earthlink.net writes:

Hey, we got a real post in the TaxChat Forum.  This is a milestone.  Hahahaha !!!

Check it out ... go to http://www.TaxHappens.com/forum/default.asp, then click on the ACTIVE TOPICS link (top right).
 
Maybe some of you will even feel like answering the post.  :D
 
Cheers !,
JoJo
..............................................................................................................................................................
Music:  
http://www.myspace.com/jojozjojo * http://www.new.facebook.com/pages/JoJo-Zawawi/16883556821
Blog:  http://www.mysteriousperson.com/MYSTERIOUSPERSON/thezblog/


 




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

Arnie Socol
President
Ways & Means, Inc.
845-562-6070
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IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.




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Re: [forum-pajak] Bunga PInjaman Antar PT

Bunga pinjaman adalah bukan objek PPN, jadi hanya terutang PPh pasal 23.
Semoga membantu.

BR,

Gianto

----- Original Message -----
From: Hendy Liusgria
To: forum-pajak@yahoogroups.com
Cc: muhadi2@snsgroup.co.id
Sent: Wednesday, December 03, 2008 5:02 PM
Subject: [forum-pajak] Bunga PInjaman Antar PT


Dear Teman2


Misalnya PT A PKP dan PT B PKP juga, PT. A meminjam uang ke PT B atas beban bunga pinjaman apakah dikenakan PPN selain PPh 23, tolong teman2 solusinya

Regards,


HL
.

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


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RE: [taxchat] 7216

That  RAL disclosure doesn't look anything like the one you uploaded.
 
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 Mel Wolfson
Sent: Wednesday, December 03, 2008 6:56 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

In the 2008 tax year 1040 program, the very last form in the Forms Menu (press F6 and scroll to the end of the list).
 
I did notice one thing that I got wrong in an earlier post. You must get the client's signature on the disclosure form before you present the return to the client for signature. What I can't figure out is how this would apply in the case of someone selling insurance or securities. I think they want you to get disclosure authorization if there is any possibility that you might make use of tax return information at some future date for the purpose of selling another product or if there is any possibility of disclosing taxpayer info to a third party. I wish that someone would provide some plain English examples of disclosure scenarios and disclosure language.
 

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Wednesday, December 03, 2008 5:40 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Mel, where did you find this form? I can't seem to locate it.
 
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 Mel Wolfson
Sent: Wednesday, December 03, 2008 3:35 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Pro Series does have an SBBT disclosure form which I've attached. If this is the only "other" use of tax information, it's probably sufficient. However, if you sell securities, life insurance or do financial planning engagements, you'd have to get client authorization for that use as well.


From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of bobva@aol.com
Sent: Wednesday, December 03, 2008 3:04 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

Drake has included the form to comply with IRS reg 7216 as part of the software this year.  It has to be printed and signed before starting on the tax return.  I went to a Drake update seminar and there is very specific language that has to be included on the Use and Disclosure form.  As soon as I load the software I'll scan and post a copy.
 
In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time, mwolfso@optonline.net writes:

Form 7216? Or is it Sec 7216 of the IRC?  If there is such a form, perhaps you can scan and post a copy. My understanding is that you need to get the disclosure release signed prior to working on the tax return.


From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of James Ries EA
Sent: Wednesday, December 03, 2008 12:51 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

I think this new law starting Jan 1, has not been widely publicized among tax preparer. It is important since it is a criminal law with a maximum penalty of up to one year impresonment and/or fine of up to $1000 PLUS a civil penalty.
 
You can not use tax return information for any purpose other than the preparation and filing of the return and/or disclose tax information to any 3rd party without written permission from the taxpayer.
 
According to SBBT you need prior written authorization to offer bank products on Form 7216 (permission to use). This authorization is need before the return is completed. Once you have permission you can use the refund information and offer the option of bank products. If the client agrees to a bank product you need to have them sign a Form 7216 (permission to disclose) to be able to disclose tax information to the bank so they can do what they need to do. This must be done before the return is transmitted.
 
However this also applies to any services you offer other than tax preparation. If a client come in financial or retirement planning, you need their written permission if you are going to look at their tax information. This applies to anything not related to the preparation and filing fo their return.
 
You also need their written permission to disclose information to 3rd parties. This permission need very specific language. No more generic premission form from banks and attorneys.
 
I hope they come with more clarification on the details.
 
James Ries EA
Enrolled to Represent Taxpayers before the Internal Revenue Service
 
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IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.
----- Original Message -----
Sent: Tuesday, December 02, 2008 4:28 PM
Subject: [taxchat] 7216

I have been reading that we have to have our clients sign a form allowing for disclousure of their tax information.  I offer bank products thru SBBT and they state that there will be 2 forms the clients must sign, one to release info to the banks and another for something else.
 
It almost sounded like we have to have ALL clients sign this new disclousure form, whether or not they use bank products. Plus, a copy of that signed document must be kept in our files, either stored electronically or on paper.
 
Has anybody read anything about this or know what they are talking about?
 
 
 
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.

 




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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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