Pengaturan PPSW Dalam RUU HPP

GRANTING STATEMENT OF INCOME TAX DISPENSATION ON INCOME FROM TRANSFER OF LAND AND BUILDING RIGHTS AS RESULT OF INHERITANCE Transfer of land and/or building right as result of inheritance are exempted from income tax from such income. A statement of income tax dispensation will be given on income from transfer of land and/or building right….

GUIDANCE FOR PREPARING EXAMINATION WORK REPORT 1.    Examination Work Report (LHP) for testing compliance of taxation obligation LHP consist of 3 parts, they are preface, content and ending. a.    Preface 1)   Title Page Title page at least must consist of name of examination operation unit (UP2), title of LHP, No of LHP, Date of LHP, taxpayer, taxpayer registration…

INCOME TAX ARTICLE 21 TREATMENT ON INCOME RECEIVED BY EMPLOYEE FROM EMPLOYER WITH PARTICULAR CRITERIA  Employee who receive income from employer with particular criteria with maximum amount of Rp 50 millions in one year are subject to 2.5% final income tax article 21.Employer with particular criteria is: Corporate taxpayer who engage in footwear and/or textile…

TYPES OF OTHER SERVICES AS MENTIONED IN ARTICLE 23 PARAGRAPH 1 LETTER C NUMBER 2 LAW NO. 7 YEAR 1983 CONCERNING INCOME TAX AS SEVERAL TIMES AMENDED LAST RECENTLY BY LAW NO. 36 YEAR 2008 1.    Compensation regarding to other services except for services already subject to income tax article 21, as mentioned in article 23…

THIRD AMENDMENT ON DGT REGULATION NO. PER-34/PJ/2010 CONCERNING FORMS FOR INDIVIDUAL AND CORPORATE TAXPAYER ANNUAL INCOME TAX RETURN AND ITS PROCEDURES DGT change attachment II, IV and V of DGT Regulation No. PER-34/PJ/2010 as amended by PER-19/PJ/2014, as can be seen in the attachment of this regulation. This regulation will be effective on October 12nd,…