Category Archives: Taxation
PPh Pasal 26
Penjelasan pph pasal di situs Dirjen Pajak cukup lengkap. Sehingga saya merasa penjelasan sudah cukup memadai. Tapi nanti akan saya berikan contoh nyata transaksi dikenakan pph pasal 26 ini.
Pajak Penghasilan (PPh) Pasal 26 adalah PPh yang dikenakan/ dipotong atas penghasilan yang bersumberdari Indonesia yang diterima atau diperoleh Wajib Pajak(WP) luar negeri selain bentuk usaha tetap (BUT) di Indonesia.
Incoming search terms:
- pph pasal 26
- pph 26
- pengertian pph pasal 26
- dirjen pajak
- situs pajak
- pajak penghasilan
- pph psl 26
- pajak penghasilan pasal 26
- contoh pph pasal 26
- pengertian pph 26
International Taxation Issues
Incoming search terms:
- international taxation in indonesia
- indonesia permanent establishment
- indonesian issues in international tax
- international taxation and indonesian taxation
- international taxation indonesia
Tax Incentives
Is there any incentive for comply taxpayers?
Taxpayers who fall under criteria below, will receive the decisions of pre-audit refund of tax overpayment upon request not more than 3 (three) months from the date of receipt of the income tax refund request, and not more than 1 (one) month from the date of receipt of the VAT refund request.
- File tax return for all taxes in time within last 2 years,
- Having no tax arrears,
- Having no tax fraud and crime within last 10 years,
- Having unqualified opinion of certified public accountant,
Is there any incentive for taxpayer who invests in certain region and
pioneer industry?
A taxpayer who invest capital in certain sectors and or in certain regions may be granted tax incentives in the from of:
a. up to 30% (thirty percent) investment allowances;
b. accelerated depreciation and amortization;
c. extended loss carried forward up to 10 (ten) years; and
d. 10% (ten percent) withholding tax on dividends referred to in Article 26 of
the income tax law (prescribed rate is 20%), unless the tax rate under the
relevant tax treaty is lower.
Is there any incentive for taxpayers who take part in debt restructuring
program?
Taxpayers who take part in debt restructuring program through a special institution established by the government may enjoy a limited tax incentive; i.e. in term of the period and its type, tax relief of income tax payable will be granted on:
a. discharge of indebtedness;
b. debt to asset swap;
c. debt to equity swap.
Tax Audit
The Director General of Taxes is authorized to conduct audits to test taxpayer compliance and for other purposes in respect to the implementation of the tax laws.
What is the obligation of a taxpayer in auditing process?
a. show and/or lend book, record, or documents upon whichthe tax is based, and other documents related to income
received, business activities, independent personal
services of the taxpayer, or taxable object;
b. grant access to places or offices as deemed necessaryand assist tax auditors in carrying out the audit;
c. provide information requested.What is the obligation of a tax auditor during auditing process?
a. show the identity as a tax officer
b. show the identity as a tax auditor
c. provide the letter of order to conduct tax audit
d. provide the letter to inform that the taxpayer is being audited
e. discuss the dispute during audit
f. inform the legal base of the correction
g. provide the letter to inform the result of the audit
Incoming search terms:
- jurnal tax audit
- jurnal tax audit akuntansi
- jurnal tentang tax audit
Tax Dispute
of notice of assessment?
After the issuance of notice of assessment, a taxpayer has the right to protest by filing an objection. According to Article 25 of law of General Provisions and Tax Procedures, taxpayers can only file objections to the Director General of Taxes for the following matters:a. Notice of Tax Underpayment Assessment;
b. Notice of an Additional Tax Underpayment Assessment;
c. Notice of Tax Overpayment Assessment;
d. Notice of Nil Tax Assessment;
e. Withholding by third parties under the provisions of the tax laws.
Objections should be submitted in writing in Indonesian language by stating the amounts of tax payable or the amounts of tax withheld, or the amounts of losses as calculated by the taxpayers, supported by clear reasons.
Is there a deadline for filling an objection?
The written letter of objection should be filed within 3 (three) months from the date of issuance of assessments.
How long does objection process take?
The Director General of Taxes should decide on objected issues within 12 (twelve) months from the date of receipt of the objection applications. If within 12 months DGT has not decided, the objection is considered to be accepted.
What is the next step if a taxpayer does not agree with the decision on
objection?
A taxpayer may submit a request for an appeal to the tax court against the DGT’s Decision on Objection. The appeal request should be submitted in writing in Indonesian language along with clearly stated reasons not later than 3 (three) months after the date of receipt of decision on Objection, attached with a copy of the Decision.
The submission of applications for appeals shall not postpone the obligations to pay taxes.
Incoming search terms:
- indonesian objection procedure of tax dispute
