Jakarta - Starting next year, all citizens of Indonesia (WNI) both have a Taxpayer Identification Number (TIN) or who do not have a TIN will be tax-free overseas trip.
This was submitted by the Director of Public Relations Directorate General of Taxation Iqbal P2 Alamsjah to detikFinance, Monday (10/25/2010).
"This was contained in the Income Tax Act (Income Tax) of paragraph 8A of 2010," he explained.
Earlier this year, the Income Tax Act, new citizens who choose a TIN that is free to pay the tax to foreign countries amounted to USD 1 million. The purpose of this rule is to stimulate people to have tax ID.
In this year, with the release of tax payments for Indonesians who have a TIN, Directorate General of Taxation has the potential loss of revenue amounting to Rp 39.5 billion. To cover this potential, the Directorate General of Taxation will boost the program extensification and intensification.
"I'll try for the intensification and extensification. We appealed pay taxes properly," he said.
Source : Detik.com, October 25, 2010
Thursday, October 28, 2010
Is Indonesian Workers (TKI) must have a Tax Identification Number TIN?
Maybe there are still many workers who asked about the tax treatment in Indonesia, especially for Indonesian Workers (TKI) working in Foreign Affairs. Because of this during the tax treatment in Indonesia suggests that tax cuts could lead to tax cuts twice (once on Foreign Affairs and once again in the Interior).
But the Director General of Taxation finally issued a Regulation of the Director General of Taxation Number PER - 2/PJ/2009 About the Income Tax Treatment of Indonesian Workers Abroad which asserts that citizens who work abroad for more than 183 days are treated Foreign Taxpayers
And what about the TIN? Should a worker making TIN?
In Article 2 paragraph 1 of Law No. 28 Year 2007 on the Third Amendment Act No. 6 of 1983 concerning General Provisions and Tax Procedures states that each taxpayer who has met the requirements of the subjective and objective in accordance with the provisions of the tax legislation must register themselves at the office of Directorate General of Taxes whose jurisdiction covers the place of residence or domicile taxpayers and given the Taxpayer Identification Number.
In addition, as mentioned above that the workers are treated as foreign taxpayers when living abroad for more than 183 days, so they are not subject to income tax in Indonesia.
So with 2 rules mentioned can be concluded that workers who work abroad do not need to create a TIN. But many are making TIN for the purpose of fiscal free facility.
But the Director General of Taxation finally issued a Regulation of the Director General of Taxation Number PER - 2/PJ/2009 About the Income Tax Treatment of Indonesian Workers Abroad which asserts that citizens who work abroad for more than 183 days are treated Foreign Taxpayers
And what about the TIN? Should a worker making TIN?
In Article 2 paragraph 1 of Law No. 28 Year 2007 on the Third Amendment Act No. 6 of 1983 concerning General Provisions and Tax Procedures states that each taxpayer who has met the requirements of the subjective and objective in accordance with the provisions of the tax legislation must register themselves at the office of Directorate General of Taxes whose jurisdiction covers the place of residence or domicile taxpayers and given the Taxpayer Identification Number.
In addition, as mentioned above that the workers are treated as foreign taxpayers when living abroad for more than 183 days, so they are not subject to income tax in Indonesia.
So with 2 rules mentioned can be concluded that workers who work abroad do not need to create a TIN. But many are making TIN for the purpose of fiscal free facility.
Saturday, October 23, 2010
Tax Regulation : Repayment of Tax
NUMBER: PENG-07/PJ.09/2010
ABOUT
REPAYMENT OF TAX
In order to implement the provisions of legislation in the field of taxation, is hereby conveyed more of the following:
- Individual taxpayers who have income but not yet reported in the (SPT) Annual, are called upon to immediately fix the annual tax return and calculate the monthly repayment of Income Tax (Income Tax) of his Article 25.
- Individual taxpayers who make sales of goods in wholesale or retail and / or delivery of services through one or more places of business, are called upon to recount the circulation of business each month and pay income tax installments Article 25 of 0.75% of the circulation of business every month for each place of business.
- Individual taxpayers who still have to pay the deficiency payment as referred to in points 1 and 2 above, to deposit it to the Post Office or Bank Perception.
- To achieve transparency in tax payment according to prevailing regulations and based on self-assessment system, employees are prohibited from asking the Directorate General of Taxation Taxpayer to pay in advance for lack of payment of the tax year-end income tax (Tax Article 29).
- If there are employees at the Directorate General of Taxation which asks taxpayers settled the payment of income tax as referred to clause 4, to report to the Head Office of the Directorate General of Local Taxes or through tax Kring 500 200.
Jakarta, October 12, 2010
Director of Counseling Services and Public Relations
Signed.
M. Iqbal Alamsjah
NIP 060060216
Friday, October 22, 2010
Motor Vehicle Tax
General terms (Regional Regulation No. 4 of 2003)
Vehicles are all wheeled vehicles and two or more gandengannya used in all types of road, and driven by a motor engineering equipment or other equipment that serves to change a particular energy resource to power the movement of motor vehicles in question, including the tools heavy and large equipment moving;
Vehicles are motor vehicles used for public transportation service of passengers and goods are free of charge by using the Motor Vehicle Number Signs base plate yellow and black letters and numbers;
Motor Vehicle heavy equipment or large tools are the tools that can move / change places and not permanently attached;
Ownership is a legal relationship between the individual or entity with a motor vehicle who is named in the proof of ownership or legal documents including the Book Acquisitions (BPKB);
Mastery is the use and / or physical control of vehicles by private persons or entities with evidence of mastery of the legal according to applicable regulatory requirements.
Object of Taxation (Government Area No. 4 of 2003)
The PKB is the object of ownership and / or mastery of motor vehicles
Excluded as taxable income
Excluded as the object of PKB is the property tax and / or control of vehicles by:
Central Government and Local Government;
Embassies, consulates, foreign missions, and representatives of international institutions with the principle of reciprocity;
Manufacturers or importers who are provided solely for display or not for sale.
Subject of Taxation (Government Area No. 4 of 2003)
Which is the subject of PKB is a private person or agency that owns and / or controlling a motor vehicle.
Basic Tax Imposition (Government Area No. 4 of 2003)
1. DPP PKB is the multiplication of the Motor Vehicle Sales Value with weights that reflect the relative levels of road damage and environmental pollution due to vehicular use.
2. Sale value of motor vehicles obtained under the general market price
3. If the market price is generally known, the Motor Vehicle Sales Value is determined based on these factors:
a. The contents of the cylinder and the motor vehicle or power unit;
b. The use of motor vehicles, which are calculated based on factors axle pressure, fuel type, type, usage, year of manufacture, the characteristics of motor vehicles;
c. Type of vehicle;
d. Brand of motor vehicles;
e. Year of manufacture of motor vehicles;
f. The total weight and number of passenger motor vehicles are allowed;
g. Import documents for certain types of vehicles.
Tariff Agreement (Government Area No. 4 of 2003)
1. 1.5% (one point five percent) for motor vehicles are not common;
2. 1% (one percent) for public vehicles;
3. 0.5% (zero point five percent) for motor vehicles and heavy equipment, large tools.
Amount Due PKB (Regional Regulation No. 4 of 2003)
PKB owed = Rate x DPP
When PKB Due Period and (Regional Regulation No. 4 of 2003)
1. Motor vehicle tax imposed for the tax period of 12 (twelve) consecutive months since the time of registration of motor vehicles began.
2. PKB paid once upfront.
Vehicles are all wheeled vehicles and two or more gandengannya used in all types of road, and driven by a motor engineering equipment or other equipment that serves to change a particular energy resource to power the movement of motor vehicles in question, including the tools heavy and large equipment moving;
Vehicles are motor vehicles used for public transportation service of passengers and goods are free of charge by using the Motor Vehicle Number Signs base plate yellow and black letters and numbers;
Motor Vehicle heavy equipment or large tools are the tools that can move / change places and not permanently attached;
Ownership is a legal relationship between the individual or entity with a motor vehicle who is named in the proof of ownership or legal documents including the Book Acquisitions (BPKB);
Mastery is the use and / or physical control of vehicles by private persons or entities with evidence of mastery of the legal according to applicable regulatory requirements.
Object of Taxation (Government Area No. 4 of 2003)
The PKB is the object of ownership and / or mastery of motor vehicles
Excluded as taxable income
Excluded as the object of PKB is the property tax and / or control of vehicles by:
Central Government and Local Government;
Embassies, consulates, foreign missions, and representatives of international institutions with the principle of reciprocity;
Manufacturers or importers who are provided solely for display or not for sale.
Subject of Taxation (Government Area No. 4 of 2003)
Which is the subject of PKB is a private person or agency that owns and / or controlling a motor vehicle.
Basic Tax Imposition (Government Area No. 4 of 2003)
1. DPP PKB is the multiplication of the Motor Vehicle Sales Value with weights that reflect the relative levels of road damage and environmental pollution due to vehicular use.
2. Sale value of motor vehicles obtained under the general market price
3. If the market price is generally known, the Motor Vehicle Sales Value is determined based on these factors:
a. The contents of the cylinder and the motor vehicle or power unit;
b. The use of motor vehicles, which are calculated based on factors axle pressure, fuel type, type, usage, year of manufacture, the characteristics of motor vehicles;
c. Type of vehicle;
d. Brand of motor vehicles;
e. Year of manufacture of motor vehicles;
f. The total weight and number of passenger motor vehicles are allowed;
g. Import documents for certain types of vehicles.
Tariff Agreement (Government Area No. 4 of 2003)
1. 1.5% (one point five percent) for motor vehicles are not common;
2. 1% (one percent) for public vehicles;
3. 0.5% (zero point five percent) for motor vehicles and heavy equipment, large tools.
Amount Due PKB (Regional Regulation No. 4 of 2003)
PKB owed = Rate x DPP
When PKB Due Period and (Regional Regulation No. 4 of 2003)
1. Motor vehicle tax imposed for the tax period of 12 (twelve) consecutive months since the time of registration of motor vehicles began.
2. PKB paid once upfront.
Thursday, October 21, 2010
NEXT YEAR, CAN NOT PULL FISCAL TAX OVERSEAS AGAIN
JAKARTA. Starting next year, the Directorate General (DG) would lose a source of tax revenue. Because, according to Income Tax or the Income Tax Act, from 2011, the government will remove tax for people who travel abroad often called fiscal or abroad.
Alamsjah Iqbal, Director of Counseling, Services, and Public Relations Directorate General of Taxation said, so far, the government could not yet estimate the potential loss of tax revenue from the post. "Potential loss is essentially realized in 2010. And, it can only be known to the end of the year," Iqbal wrote in a brief message to KONTAN, Wednesday night (20/10).
As an illustration, he explained, the acquisition targets of foreign fiscal year 2010 amounted to Rp 39.57 billion. However, until 15 October, a new realization of Rp 8.78 billion, or 22.2%.
Just to remind, according to the Income Tax Act, tax-free amount of Rp 1 million per person actually has to be felt community since January 1, 2009. However, deletion is only valid for people who already have the number of taxpayers subject (TIN). Smoking Policy applies new overall fiscal year 2011.
The plan, the Directorate General of Taxation will work to improve taxpayer compliance in paying taxes to cover any potential loss of fiscal revenue from overseas.
Source : Cash Online, October 21, 2010
Alamsjah Iqbal, Director of Counseling, Services, and Public Relations Directorate General of Taxation said, so far, the government could not yet estimate the potential loss of tax revenue from the post. "Potential loss is essentially realized in 2010. And, it can only be known to the end of the year," Iqbal wrote in a brief message to KONTAN, Wednesday night (20/10).
As an illustration, he explained, the acquisition targets of foreign fiscal year 2010 amounted to Rp 39.57 billion. However, until 15 October, a new realization of Rp 8.78 billion, or 22.2%.
Just to remind, according to the Income Tax Act, tax-free amount of Rp 1 million per person actually has to be felt community since January 1, 2009. However, deletion is only valid for people who already have the number of taxpayers subject (TIN). Smoking Policy applies new overall fiscal year 2011.
The plan, the Directorate General of Taxation will work to improve taxpayer compliance in paying taxes to cover any potential loss of fiscal revenue from overseas.
Source : Cash Online, October 21, 2010
Wednesday, October 20, 2010
Malaysia Car "Green" Import Tax Exempt
KUALA LUMPUR, KOMPAS.com - The Malaysian government heavily supports the existence of environmentally friendly vehicles in the country. Last week, it announced the extension of the neighbor country exemption of import duties or import duty (0 percent) for the car "green" until December 31, 2011 that should have ended this year. In addition, imports are also exempted from customs fees that were previously subject to 50 percent.
With these provisions, the price of hybrid or electric cars in Malaysia will be reduced significantly. Toyota Prius for example, are now priced 175 000 ringgit (USD 504.4 million) could be reduced up to 34,850 ringgit (100 million-an) or a 140,149 ringgit (Rp404 million).
Sizable right!
Not only that, this policy provides an opportunity for other brands in order to peddle their products in Malaysia. Not just cars, but applies also for electric motorcycles.
This tax relief is also applicable to conventional-engined cars with a capacity 2.000cc down.
Source : Kompas.com, October 19, 2010
With these provisions, the price of hybrid or electric cars in Malaysia will be reduced significantly. Toyota Prius for example, are now priced 175 000 ringgit (USD 504.4 million) could be reduced up to 34,850 ringgit (100 million-an) or a 140,149 ringgit (Rp404 million).
Sizable right!
Not only that, this policy provides an opportunity for other brands in order to peddle their products in Malaysia. Not just cars, but applies also for electric motorcycles.
This tax relief is also applicable to conventional-engined cars with a capacity 2.000cc down.
Source : Kompas.com, October 19, 2010
5 Criteria Recipient Investor Tax Holiday
Jakarta - The Ministry of Industry (Kemenperin) has formulated five criteria of investors receiving tax holiday incentive. Five criteria will be given to certain industries including the agricultural industry sector.
"Now you have opened and discussed, are considered tax holiday," said the Directorate General of Agro-Based Industry Ministry of Industry Wachjudi Benny in his office, Jakarta, Monday (10/18/2010)
Benny explained the five criteria that include industry given tax holiday is an industry pioneer or pioneers. The second is that the industrial sector investment into the establishment or strengthening of industrial structure upstream to the downstream side of the industry,
Third, the industrial sector which has a sizable investment, the four industries that absorb a lot of manpower. And the fifth is to meet the needs of regional development or a particular region.
He explained that such incentives are in essence, to develop and enhance existing hilirisasi industry for the creation of added value in the country. Especially for the agricultural industry sector, there are three commodities that will be enhanced downstream products (processing of finished goods), namely oil palm, cocoa, and rubber.
It is said Benny, based on existing data in 2007 from the total Indonesian palm oil production as much as 34.55% is exported, in 2008 the greater reach 44.4% in 2009 even penetrated 50.08%. As for rubber production in the year 2007 were 87.37% and in 2009 as much as 83.27%
In the cocoa sector, in 2007 from 68.04% the total production of cocoa beans exported raw materials, and in 2009 exported as much as 66.65%.
"This is what drives us to commit to cultivate in the country," he said.
According to Benny, the government will also review the PP No.62 of 2008 on incentives in certain areas of certain industries to continue to attract investment in order to increase investment in downstream sector. Even the government also plans to conduct a special institutional related fiscal incentives.
"The possibility we explore the formation of institutions in fiscal incentives. Now in PEPI already exist, in the four working groups," he said.
Source : detikfinance.com, October 18, 2010
"Now you have opened and discussed, are considered tax holiday," said the Directorate General of Agro-Based Industry Ministry of Industry Wachjudi Benny in his office, Jakarta, Monday (10/18/2010)
Benny explained the five criteria that include industry given tax holiday is an industry pioneer or pioneers. The second is that the industrial sector investment into the establishment or strengthening of industrial structure upstream to the downstream side of the industry,
Third, the industrial sector which has a sizable investment, the four industries that absorb a lot of manpower. And the fifth is to meet the needs of regional development or a particular region.
He explained that such incentives are in essence, to develop and enhance existing hilirisasi industry for the creation of added value in the country. Especially for the agricultural industry sector, there are three commodities that will be enhanced downstream products (processing of finished goods), namely oil palm, cocoa, and rubber.
It is said Benny, based on existing data in 2007 from the total Indonesian palm oil production as much as 34.55% is exported, in 2008 the greater reach 44.4% in 2009 even penetrated 50.08%. As for rubber production in the year 2007 were 87.37% and in 2009 as much as 83.27%
In the cocoa sector, in 2007 from 68.04% the total production of cocoa beans exported raw materials, and in 2009 exported as much as 66.65%.
"This is what drives us to commit to cultivate in the country," he said.
According to Benny, the government will also review the PP No.62 of 2008 on incentives in certain areas of certain industries to continue to attract investment in order to increase investment in downstream sector. Even the government also plans to conduct a special institutional related fiscal incentives.
"The possibility we explore the formation of institutions in fiscal incentives. Now in PEPI already exist, in the four working groups," he said.
Source : detikfinance.com, October 18, 2010
Sunday, October 17, 2010
REGULATION OF THE DIRECTOR GENERAL OF TAX ABOUT VAT SPM MASA
REGULATION OF THE DIRECTOR GENERAL OF TAX
PER NUMBER - 44/PJ/2010
ABOUT
FORM, CONTENT, AND PROCEDURES FOR FILLING AND SUBMISSION
NOTICE OF THE VALUE ADDED TAX (VAT SPT MASA)
DIRECTOR GENERAL OF TAXATION,
Considering:
PER NUMBER - 44/PJ/2010
ABOUT
FORM, CONTENT, AND PROCEDURES FOR FILLING AND SUBMISSION
NOTICE OF THE VALUE ADDED TAX (VAT SPT MASA)
DIRECTOR GENERAL OF TAXATION,
Considering:
a. that in order to provide facilities, legal certainty, and improve service to the Taxable in reporting activities and to account for counting the number of Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods payable;
b. that to implement the provisions of Article 14 of Regulation of the Minister of Finance Number 181/PMK.03/2007 about Form and Content of the Notice and Procedure for Making, Filling, Signing, and Submission of Tax Return, as amended by Regulation of the Minister of Finance Number 152/PMK.03 / 2009;
c. that in order to accommodate the provisions stipulated in Law Number 42 Year 2009 on the Third Amendment to Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Sales Tax on Luxury Goods
d. that based on the considerations referred to in letter a, b, and c is necessary to stipulate the Director General of Taxation about Form, Fill, and Procedures for Completion and Submission of the Notice Period Value Added Tax (VAT Period SPT);
Given:
1. Law Number 6 Year 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplementary State Gazette of the Republic of Indonesia Number 3262) as amended by Act No. 16 of 2009 (State Gazette of the Republic Indonesia Year 2009 Number 62, Supplementary State Gazette of the Republic of Indonesia Number 4999);
2. Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Year 1983 Number 51, Supplement to the Republic of Indonesia Number 3264) as already several times amended the latest by Law Number 42 Year 2009 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Supplementary State Gazette of the Republic of Indonesia Number 5069);
3. Regulation of the Minister of Finance Number 181/PMK.03/2007 about Form and Content of Notice and Procedure for Making, Filling, Signing, and Submission of Tax Return, as amended by Regulation of the Minister of Finance Number 152/PMK.03/2009;
4. Regulation of the Minister of Finance Number 184/PMK.03/2007 of Payment Due Date Determination and payment of taxes, Determination of Place of Tax Payment, and Procedures for Payment, Deposit and Tax Reporting and Procedures Pengangsuran and Delay Payment of Taxes, as amended by Ministerial Regulation Finance Number 80/PMK.03/2010;
5. Regulation of the Minister of Finance Number 185/PMK.03/2007 Concerning Reception and Processing Tax Return;
6. Regulation of the Director General of Taxation Number 47/PJ/2008 Concerning Submission Submission of Tax Return and Notice of Extension of Annual Electronic Notice (e-Filing) Company Through Application Service Provider (ASP);
7. Decision of the Director General of Taxation Number KEP-215/PJ./2001 Concerning Acceptance Notice;
b. that to implement the provisions of Article 14 of Regulation of the Minister of Finance Number 181/PMK.03/2007 about Form and Content of the Notice and Procedure for Making, Filling, Signing, and Submission of Tax Return, as amended by Regulation of the Minister of Finance Number 152/PMK.03 / 2009;
c. that in order to accommodate the provisions stipulated in Law Number 42 Year 2009 on the Third Amendment to Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Sales Tax on Luxury Goods
d. that based on the considerations referred to in letter a, b, and c is necessary to stipulate the Director General of Taxation about Form, Fill, and Procedures for Completion and Submission of the Notice Period Value Added Tax (VAT Period SPT);
Given:
1. Law Number 6 Year 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplementary State Gazette of the Republic of Indonesia Number 3262) as amended by Act No. 16 of 2009 (State Gazette of the Republic Indonesia Year 2009 Number 62, Supplementary State Gazette of the Republic of Indonesia Number 4999);
2. Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Year 1983 Number 51, Supplement to the Republic of Indonesia Number 3264) as already several times amended the latest by Law Number 42 Year 2009 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Supplementary State Gazette of the Republic of Indonesia Number 5069);
3. Regulation of the Minister of Finance Number 181/PMK.03/2007 about Form and Content of Notice and Procedure for Making, Filling, Signing, and Submission of Tax Return, as amended by Regulation of the Minister of Finance Number 152/PMK.03/2009;
4. Regulation of the Minister of Finance Number 184/PMK.03/2007 of Payment Due Date Determination and payment of taxes, Determination of Place of Tax Payment, and Procedures for Payment, Deposit and Tax Reporting and Procedures Pengangsuran and Delay Payment of Taxes, as amended by Ministerial Regulation Finance Number 80/PMK.03/2010;
5. Regulation of the Minister of Finance Number 185/PMK.03/2007 Concerning Reception and Processing Tax Return;
6. Regulation of the Director General of Taxation Number 47/PJ/2008 Concerning Submission Submission of Tax Return and Notice of Extension of Annual Electronic Notice (e-Filing) Company Through Application Service Provider (ASP);
7. Decision of the Director General of Taxation Number KEP-215/PJ./2001 Concerning Acceptance Notice;
DECIDED:
Setting:
REGULATION OF THE DIRECTOR GENERAL OF TAXES ON THE FORM, CONTENT, AND PROCEDURES FOR FILLING AND SUBMISSION OF LETTER OF NOTICE OF THE VALUE ADDED TAX (VAT SPT MASA)
Article 1
Setting:
REGULATION OF THE DIRECTOR GENERAL OF TAXES ON THE FORM, CONTENT, AND PROCEDURES FOR FILLING AND SUBMISSION OF LETTER OF NOTICE OF THE VALUE ADDED TAX (VAT SPT MASA)
Article 1
In Regulation of the Director General of Taxation is the meaning of:
1. Tax Office, hereinafter referred to as KPP is a tax office where the Taxable confirmed.
2. Services Office, Counseling and Consultation taxation is hereinafter referred to as KP2KP Services Office, Counseling and Consultation taxation within the territory of KPP.
3. Entrepreneurs are individuals or entities of any kind which in the course of business or work to produce goods, import goods, export goods, the trade, taking advantage of intangible goods from outside the Customs Area, provides business services including export services, or utilizing the services of outside Customs Area.
4. Taxable Entrepreneur hereinafter referred to as PFM is a businessman who perform supply of Taxable Goods and / or delivery of taxable service are taxable under VAT Act of 1984 and amendments thereto.
5. e-charging application SPT SPT was provided by the Directorate General of Taxation.
6. Electronic data is the data period for VAT returns generated from e-SPT.
7. Electronic media is the means of electronic data storage that can be used to move data from one computer to another, such as flash disks and compact discs (CDs).
8. Application Service Provider (Application Service Provider), hereinafter referred to as ASP is a company that has been designated by the Director General of Taxation as a company that can deliver the delivery period for VAT returns electronically to the Directorate General of Taxation.
9. e-Filing is a way of submission of tax returns, which is conducted on-line real time through the pages of the Directorate General of Taxation (www.pajak.go.id) or ASP.
10. Research is a series of activities carried out to assess the completeness of filling VAT tax return period and annexes include an assessment of the truthfulness of the writing and computation.
11. The test data is a series of activities carried out to assess the truth of charging electronic data Parent Attachment SPT SPT Period Period VAT and VAT.
Article 2
(1) The VAT tax return as stipulated in the Director General of Taxes, hereinafter referred to as SPT 1111 VAT period, consisting of:
a. Parent VAT return period 1111 - Form 1111 (F.1.2.32.04); and
b. Attachment SPT 1111 VAT period:
1.Formulir AB 1111 - Summary of Submission and Acquisitions (D.1.2.32.07);
2.Formulir 1111 A1 - List of Intangible Exports BKP, BKP Intangible and / or JKP (D.1.2.32.08);
3. 1111 Form A2 - Output Tax List for Submission of the Interior with a Tax Invoice (D.1.2.32.09);
4. 1111 Form B1 - List of Input Tax Credit for What You Can Import BKP BKP and Utilization of Intangible Assets / JKP of Foreign Customs Area (D.1.2.32.10);
5. Form 1111 B2 - List of Input Tax Credit for Acquisition Can BKP / JKP of the Interior (D.1.2.32.11); and
6. 1111 Form B3 - Input Tax List Can not Get Credit Facility or (D.1.2.32.12)
as specified in Annex I Regulation of the Director General of Taxes, which are an integral part of the Regulations the Director General of Taxes.
(2) The VAT tax return in 1111 shall be filled by any other PKP PKP using manual counting crediting Input Tax.
(3) The procedure of filling and the information required in VAT tax return period of 1111 as referred to in paragraph (1) are as set out in Annex II Regulation of the Director General of Taxes, which are an integral part of the Regulations the Director General of Taxes.
a. Parent VAT return period 1111 - Form 1111 (F.1.2.32.04); and
b. Attachment SPT 1111 VAT period:
1.Formulir AB 1111 - Summary of Submission and Acquisitions (D.1.2.32.07);
2.Formulir 1111 A1 - List of Intangible Exports BKP, BKP Intangible and / or JKP (D.1.2.32.08);
3. 1111 Form A2 - Output Tax List for Submission of the Interior with a Tax Invoice (D.1.2.32.09);
4. 1111 Form B1 - List of Input Tax Credit for What You Can Import BKP BKP and Utilization of Intangible Assets / JKP of Foreign Customs Area (D.1.2.32.10);
5. Form 1111 B2 - List of Input Tax Credit for Acquisition Can BKP / JKP of the Interior (D.1.2.32.11); and
6. 1111 Form B3 - Input Tax List Can not Get Credit Facility or (D.1.2.32.12)
as specified in Annex I Regulation of the Director General of Taxes, which are an integral part of the Regulations the Director General of Taxes.
(2) The VAT tax return in 1111 shall be filled by any other PKP PKP using manual counting crediting Input Tax.
(3) The procedure of filling and the information required in VAT tax return period of 1111 as referred to in paragraph (1) are as set out in Annex II Regulation of the Director General of Taxes, which are an integral part of the Regulations the Director General of Taxes.
Article 3
(1) The VAT tax return in 1111 as referred to in Article 2 paragraph (1) may take the form:
a. paper form (hard copy); or
b. electronic data, delivered:
1.In this electronic media; or
2.melalui e-Filing.
(2) The VAT tax return in 1111 either in paper form (hard copy) or in the form of electronic data can be used by taxpayers who:
a. reported Export Declaration, Export Notification Taxable Services / BKP Intangible;
b. issued a Tax Invoice Tax Invoice other than that under the terms allowed to not include the identity of the buyer and the seller's name and signature, and / or accept the Memorandum Returns / Cancellation Notice;
c. reported on the import of Goods Import Notification BKP and / or SSP above Utilization Intangible BKP / JKP from outside the Customs Area;
d.menerima Tax Invoice which can be credited and / or publish the Memorandum Returns / Cancellation Notice, or
e. receive a Tax Invoice which can not be credited or have the facilities and / or publish the Memorandum Returns / Cancellation of the Memorandum of BKP refund / cancellation JKP which input tax can not be credited or have the facilities,
with the amount of not more than 25 (twenty five) of documents in one (1) Tax Period.
(3) The VAT tax return in 1111 in the form of electronic data shall be used by taxpayers who:
a. reported Export Declaration, Export Notification Taxable Services / BKP Intangible;
b. issued a Tax Invoice Tax Invoice other than that under the terms allowed to not include the identity of the buyer and the seller's name and signature, and / or accept the Memorandum Returns / Cancellation Notice;
c. reported on the import of Goods Import Notification BKP and / or SSP above Utilization Intangible BKP / JKP from outside the Customs Area;
d. receive a Tax Invoice which can be credited and / or publish the Memorandum Returns / Cancellation Notice, or
e. receive a Tax Invoice which can not be credited or have the facilities and / or publish the Memorandum Returns / Cancellation of the Memorandum of BKP refund / cancellation JKP which input tax can not be credited or have the facility;
with a total of more than 25 (twenty five) of documents in one (1) Tax Period.
(4) In the case of VAT The 1111 tax return submitted in paper form (hard copy) as referred to in paragraph (1) letter a, form, content, and size of the SPT 1111 VAT period as defined in Annex I Regulation of the Director General of Taxes is not be changed.
(5) In the case of VAT The 1111 tax return submitted in the form of electronic data by electronic media as referred to in paragraph (1) letter b number 1, taxpayers must use e-tax return that has been provided by the Directorate General of Tax and VAT Holding Period Return 1111 fixed presented in a paper form (hard copy).
Article 4
PKP who has submitted SPT 1111 VAT period in the form of electronic data, not allowed anymore to submit VAT return period of 1111 in the form of a paper form (hard copy).
Article 5
(1) PKP considered not submitting the tax return period in terms of VAT 1111 VAT 1111 tax return period as referred to in Article 3 paragraph (3) not submitted in the form of electronic data.
(2) PKP considered not submitting the VAT return period of 1111 in terms of PFM that the reporting obligations do not meet the provisions referred to in Article 4 and still submit VAT return period of 1111 in the form of a paper form (hard copy).
(3) PKP as referred to in paragraph (1) and paragraph (2) be sanctioned in accordance with the provisions of tax legislation.
Article 6
(1) The VAT tax return in 1111 can be submitted by taxpayers in a way:
a. manual, namely:
1. submitted directly to the KPP or KP2KP; or
2. delivered by mail, courier company or courier service, with proof of delivery letter, to KPP or KP2KP, or
b. electronically, through e-Filing of delivery procedures set in accordance with the provisions of tax legislation.
(2) The period for VAT returns submitted by taxpayers in 1111 by way of manual referred to in paragraph (1) letter a VAT period covers 1111 tax return in the form of a paper form (hard copy) as referred to in Article 3 paragraph (1) letter a and SPT Period VAT in 1111 in the form of electronic data submitted in electronic media as referred to in Article 3 paragraph (1) letter b number 1.
Article 7
(1) Research on the VAT return period of 1111 delivered with manual and in the form of a paper form (hard copy) is done by KPP or KP2KP every time when the VAT return period of 1111 received.
(2) Research and testing data on the VAT return period of 1111 delivered by way of manual and electronic data in the form submitted in electronic media carried out by the Tax Office during tax return each time period of 1111 VAT receipt.
Article 8
(1) The VAT tax return in 1111 do not need to be accompanied by Attachment SPT 1111 VAT period in this case no data is reported in Appendix SPT 1111 the VAT period.
(2) The VAT tax return in 1111 do not need to enclose:
a. 1111 Form A1 in the absence of Export Declaration, Export Notification Taxable Services / BKP Intangible which must be reported on Form 1111 A1;
b. Form 1111 A2 in terms of PFM does not issue a Tax Invoice Tax Invoice other than that under the terms allowed to not include the identity of the buyer and the seller's name and signature and / or does not accept Returns Memorandum / Memorandum Cancellations must be reported on Form 1111 A2;
c. 1111 Form B1 in this case there is no Notice of Imported Goods for import BKP and / or SSP above Utilization of Intangible BKP / JKP from outside the Customs Area which shall be reported on Form 1111 B1;
d. Form 1111 B2 in terms of PFM did not receive a Tax Invoice and / or not publish the Memorandum Returns / Cancellation Notice must be reported on Form 1111 B2; or
e. 1111 Form B3 in terms of PFM did not receive a Tax Invoice which input tax can not be credited or have the facilities and / or publish the Memorandum Returns / Cancellation of the Memorandum of BKP refund / cancellation JKP which input tax can not be credited or have the facilities to be reported on Form 1111 B3 , in a tax period.
(3) The VAT tax return in 1111 as referred to in paragraph (1) and paragraph (2) delivered by PFM, deemed complete.
Article 9
In the case of PFM revised the 1111 VAT return period for the Tax Period January 2011 and thereafter, to:
a. The 1111 VAT returns submitted in the form of electronic data, SPT PPN Period Correction Annex attached with SPT;
b. The 1111 VAT returns submitted in paper form (hard copy), SPT VAT revision period is accompanied by a corrected Attachment SPT.
Article 10
(1) The VAT tax return Form 1111 in the form of a paper form (hard copy) or e-SPT application can be obtained by:
a. taken in the tax office or KP2KP;
b. duplicated or reproduced itself by PFM;
c. downloaded on the page of the Directorate General of Taxation, with http://www.pajak.go.id address, then can be used / duplicated; or
d.disediakan by ASP which has been designated by the Directorate General of Taxes
(2) Doubling Period VAT tax return form 1111 must have the formal and the same size with a form provided by the Directorate General of Taxation.
Article 11
(1) In the case of PFM revised VAT Return Period for Tax Period before Tax Period January 2011, rectification is done by using form VAT return period equal to the tax return form VAT period is corrected.
(2) Correction period for VAT returns Tax Period before Tax Period January 2011 as referred to in paragraph (1) can be performed PKP in accordance with the provisions of tax legislation.
Article 12
At the time of the Director General of Tax Regulation comes into force:
a. Regulation of the Director General of Taxation Number PER-146/PJ/2006 about Form, Fill, and Procedures for Submission of Notice Period Value Added Tax (VAT Period SPT) as already several times amended the latest by the Director General of Taxation PER-14/PJ/2010 remains valid, as long as used for the reporting period for VAT returns Tax Period January 2007 to December 2010 Tax Period;
b. Regulation of the Director General of Taxation Number PER-29/PJ/2008 about Form, Fill, and Procedures for Submission of Notice Period Value Added Tax (VAT Period SPT) in the form of Form Paper (Hard Copy) for the Taxable Entrepreneur Inaugurated in Tax Office within the framework of Data and Document Processing Center Document Processing Data and Taxation, as amended by Regulation of the Director General of Taxation Number PER-15/PJ/2010 remains valid, as long as used for the reporting period for VAT returns Tax Period January 2008 to December 2010 Tax Period; and
c. Other provisions governing tax return as long as not contrary to the Regulations the Director General of Taxes shall remain in effect.
Article 13
Director General of Tax Regulations come into force on the date specified and enforced for charging and reporting SPT Tax Period Period VAT starting January 2011.
For every person to know, instructed the Director General of Taxes promulgation of regulations by publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on October 6, 2010
DIRECTOR GENERAL OF TAXATION,
Signed.
MOCHAMAD Tjiptardjo
NIP 195104281975121002
Eating at street vendors is taxed 10 percent
SURABAYA - SURYA-The customer stalls alongside a road (street vendors) must be prepared to spend more in because the price of each food on street vendors will be added tax of 10 percent.
This policy applies if the draft Regional Regulation (draft) on regional tax approved by the DPRD Surabaya.
In the draft regulations were written that the street vendors are included in restaurant tax object, just like restaurants, cafeterias, canteens, shops, depots, bars, hawker center, bakery, and catering. This means that vendors must pay a 10 percent restaurant tax.
Street vendors are subject to tax is a sales turnover equal to or more than Rp 1 million per month.
However, this provision immediately rejected the Chairman of the DPRD Surabaya FPKS Fatkur Rohman. According to him, the categorization street vendors in the restaurant is not subject to tax in accordance with Law 28/2009 on Regional Taxes and Levies. "In law there is no word street vendors, only the last point recorded in the similar activities. But, this is directly interpreted as street vendors, "he said.
According Fatkur, terms turnover USD 1 million is also absurd. "My neighbor just Seller cao turnover of Rp 2.5 million per month. What ya buy cao just have to pay a tax of 10 percent, "he said.
It should, further Fatkur, if you put a new tax object of academic study completed manuscript. But an academic paper that there is no explaining this. This categorization was not in accordance with Law 20/2008 on MSMEs.
MSME Act mentioned in the definition of micro, if the turnover per year USD 300 million per month or USD 25 million. "Lha is USD 1 million are taxed, but can not be classified as micro enterprises. So very lame at all, "criticism of former Chairman of the DPC PKS Surabaya.
According to him, in addition to burdening the street vendors, 10 percent tax burden on consumers is also street vendors who average lower middle income people. Because of this community that will directly affected by the tax. "We will fight for this provision be removed," he promised.
Surabaya DPRD Chairman Vishnu Ward also directly reject this provision. Vishnu promised to ask the special committee strike out this provision. According to him, very unfair if the street vendors that their income to Rp 30,000 per day should be burdened with taxes. "Street vendors were able to live alone is good, why is actually taxed. 'll Actually could increase unemployment.
Soon I will ask for the special committee rejected this, "he said.
Confirmed Separately, Head of Local Tax Revenue Joes Tamadji say, investments in tax objects restaurant street vendors because there has been fierce competition among vendors with a restaurant or a restaurant. The implementation of this tax based on the principle of justice.
Joes hope this addition could increase tax revenue from restaurants. By the end of September 2011 tax revenue from restaurants was 71 percent from 117 billion target. "With the addition of the tax object, the target revenue would be enlarged," explained Joes.
Separate Tri Rismaharini Surabaya Mayor when addressing the plenary council asserted, the enactment of tax based on the principle of justice and street vendors have been adapted to MSEs city of Surabaya.
Related to this policy, the Chairman of the Indonesian Association of sidewalk vendors (APKLI) Java Abdullah Ahmad Rival states refused, before there is recognition of the existence of street vendors in Surabaya. He also rejected equating the street vendors to restaurants because he thinks that not all conditions are the same vendors. Even the street vendors that turnover of Rp 1 million and above any condition is still uncertain.
"If vendors equated with the restaurant, it became clear that the city government does not promote empowerment. In fact, such as legalized extortion. Cook coffee and tea sellers willing to pull 10 percent, "he said.
Tax-boarding Kos
Not only street vendors, kos-kosan also will be taxed 5 per cent. Especially with more than 10 rooms.
It is also questionable because generally Fatkur kos-kosan more than 10 rooms inhabited by lower middle income people. While the upper classes prefer to have rented a little room, but a complete amenities such as air conditioners, refrigerators, and wifi. "It should also be considered, not directly visible from many rooms," he said.
Joes Tamadji say, the determination of 10 rooms, according to Law 28/2009. "We just follow the course," he said.
Source: surabayaonline, October 13, 2010
This policy applies if the draft Regional Regulation (draft) on regional tax approved by the DPRD Surabaya.
In the draft regulations were written that the street vendors are included in restaurant tax object, just like restaurants, cafeterias, canteens, shops, depots, bars, hawker center, bakery, and catering. This means that vendors must pay a 10 percent restaurant tax.
Street vendors are subject to tax is a sales turnover equal to or more than Rp 1 million per month.
However, this provision immediately rejected the Chairman of the DPRD Surabaya FPKS Fatkur Rohman. According to him, the categorization street vendors in the restaurant is not subject to tax in accordance with Law 28/2009 on Regional Taxes and Levies. "In law there is no word street vendors, only the last point recorded in the similar activities. But, this is directly interpreted as street vendors, "he said.
According Fatkur, terms turnover USD 1 million is also absurd. "My neighbor just Seller cao turnover of Rp 2.5 million per month. What ya buy cao just have to pay a tax of 10 percent, "he said.
It should, further Fatkur, if you put a new tax object of academic study completed manuscript. But an academic paper that there is no explaining this. This categorization was not in accordance with Law 20/2008 on MSMEs.
MSME Act mentioned in the definition of micro, if the turnover per year USD 300 million per month or USD 25 million. "Lha is USD 1 million are taxed, but can not be classified as micro enterprises. So very lame at all, "criticism of former Chairman of the DPC PKS Surabaya.
According to him, in addition to burdening the street vendors, 10 percent tax burden on consumers is also street vendors who average lower middle income people. Because of this community that will directly affected by the tax. "We will fight for this provision be removed," he promised.
Surabaya DPRD Chairman Vishnu Ward also directly reject this provision. Vishnu promised to ask the special committee strike out this provision. According to him, very unfair if the street vendors that their income to Rp 30,000 per day should be burdened with taxes. "Street vendors were able to live alone is good, why is actually taxed. 'll Actually could increase unemployment.
Soon I will ask for the special committee rejected this, "he said.
Confirmed Separately, Head of Local Tax Revenue Joes Tamadji say, investments in tax objects restaurant street vendors because there has been fierce competition among vendors with a restaurant or a restaurant. The implementation of this tax based on the principle of justice.
Joes hope this addition could increase tax revenue from restaurants. By the end of September 2011 tax revenue from restaurants was 71 percent from 117 billion target. "With the addition of the tax object, the target revenue would be enlarged," explained Joes.
Separate Tri Rismaharini Surabaya Mayor when addressing the plenary council asserted, the enactment of tax based on the principle of justice and street vendors have been adapted to MSEs city of Surabaya.
Related to this policy, the Chairman of the Indonesian Association of sidewalk vendors (APKLI) Java Abdullah Ahmad Rival states refused, before there is recognition of the existence of street vendors in Surabaya. He also rejected equating the street vendors to restaurants because he thinks that not all conditions are the same vendors. Even the street vendors that turnover of Rp 1 million and above any condition is still uncertain.
"If vendors equated with the restaurant, it became clear that the city government does not promote empowerment. In fact, such as legalized extortion. Cook coffee and tea sellers willing to pull 10 percent, "he said.
Tax-boarding Kos
Not only street vendors, kos-kosan also will be taxed 5 per cent. Especially with more than 10 rooms.
It is also questionable because generally Fatkur kos-kosan more than 10 rooms inhabited by lower middle income people. While the upper classes prefer to have rented a little room, but a complete amenities such as air conditioners, refrigerators, and wifi. "It should also be considered, not directly visible from many rooms," he said.
Joes Tamadji say, the determination of 10 rooms, according to Law 28/2009. "We just follow the course," he said.
Source: surabayaonline, October 13, 2010
Friday, October 15, 2010
UKM turnover of less than USD $ 2.5 Billion Proposed VAT Free
Written by Administrator
Friday, 08 October 2010
Detikfinance.com, October 8, 2010
Jakarta - Employers urged the government to free up the value added tax (VAT) for small and medium businesses (SME)or UKM with turnover up to USD 2.5 billion. The small businessman also called for fiscal incentives in the form of reduction in income tax (PPh).
Thus disclosed by the Chairman of the Indonesian Young Entrepreneurs Association (HIPMI) Erwin Aksa when met after delivering proposals to the government fiscal incentives in the Ministry of Finance Building, Jalan Wahidin, Jakarta, Friday (10/08/2010).
"We were not asked previously for SMEs (turnover) increased from USD 600 million to Rp 1.8 billion, well now increased to USD 2.5 billion. Because that's SMEs in accordance with the Law that (turnover) limits according to Rp 2 , 5 billion and in essence we want to increase that limit for exemption to VAT and income tax reduction, "said Erwin.
Insistence of employers are based on Decree of the Minister of Finance Decree. 571/KMK.03/2003 December 29, 2003 on the Limitation of Small Employers Subject to VAT. In Article 1 of Decree of the Minister of Finance that being said, the small businessman is a businessman who for 1 year to do the transfer of taxable goods and taxable services with a total gross turnover or gross receipts and not more than Rp 600 million.
"Now we have to Rp 2.5 billion," he explained.
He reveals, with a limit of up to Rp 2.5 billion, will the entrepreneurs of SMEs can be serious to be abiding taxpayers.
"We do this so that the awareness of SMEs to taxpayers could increase. amount of taxpayer awareness of SMEs are still very low because they still lack discipline," he said.
This is evident from the books that made the perpetrators of SMEs. According to Erwin, bookkeeping for small firms is likely not true.
"Even small companies have no books at all. Or run the business by using personal names," he explained.
With the proposal, expected to have increased the ability of SMEs to improve compliance, governance and accounting of the company.
"And this time the proposal HIPMI positive response by Ministry of Finance and today there are already talks of our proposals for how the existence of a thrust-bearing capacity of the SME sector," he said.
Most importantly, continued Erwin, SME business people were still able to obtain fiscal incentives. This is considering the competitiveness of SMEs have to face my weight.
"Because we know the competitiveness of SMEs is very heavy due to free market conditions, better infrastructure and indeed expected interest rates are still expensive," said Erwin.
"Well, that's why we urge government through fiscal incentives given Ministry of Finance for waivers, which provide relief for SMEs, the discussion is what we do continue with Ministry of Finance," added Erwin.
Friday, 08 October 2010
Detikfinance.com, October 8, 2010
Jakarta - Employers urged the government to free up the value added tax (VAT) for small and medium businesses (SME)or UKM with turnover up to USD 2.5 billion. The small businessman also called for fiscal incentives in the form of reduction in income tax (PPh).
Thus disclosed by the Chairman of the Indonesian Young Entrepreneurs Association (HIPMI) Erwin Aksa when met after delivering proposals to the government fiscal incentives in the Ministry of Finance Building, Jalan Wahidin, Jakarta, Friday (10/08/2010).
"We were not asked previously for SMEs (turnover) increased from USD 600 million to Rp 1.8 billion, well now increased to USD 2.5 billion. Because that's SMEs in accordance with the Law that (turnover) limits according to Rp 2 , 5 billion and in essence we want to increase that limit for exemption to VAT and income tax reduction, "said Erwin.
Insistence of employers are based on Decree of the Minister of Finance Decree. 571/KMK.03/2003 December 29, 2003 on the Limitation of Small Employers Subject to VAT. In Article 1 of Decree of the Minister of Finance that being said, the small businessman is a businessman who for 1 year to do the transfer of taxable goods and taxable services with a total gross turnover or gross receipts and not more than Rp 600 million.
"Now we have to Rp 2.5 billion," he explained.
He reveals, with a limit of up to Rp 2.5 billion, will the entrepreneurs of SMEs can be serious to be abiding taxpayers.
"We do this so that the awareness of SMEs to taxpayers could increase. amount of taxpayer awareness of SMEs are still very low because they still lack discipline," he said.
This is evident from the books that made the perpetrators of SMEs. According to Erwin, bookkeeping for small firms is likely not true.
"Even small companies have no books at all. Or run the business by using personal names," he explained.
With the proposal, expected to have increased the ability of SMEs to improve compliance, governance and accounting of the company.
"And this time the proposal HIPMI positive response by Ministry of Finance and today there are already talks of our proposals for how the existence of a thrust-bearing capacity of the SME sector," he said.
Most importantly, continued Erwin, SME business people were still able to obtain fiscal incentives. This is considering the competitiveness of SMEs have to face my weight.
"Because we know the competitiveness of SMEs is very heavy due to free market conditions, better infrastructure and indeed expected interest rates are still expensive," said Erwin.
"Well, that's why we urge government through fiscal incentives given Ministry of Finance for waivers, which provide relief for SMEs, the discussion is what we do continue with Ministry of Finance," added Erwin.
Tuesday, October 12, 2010
Time to Buy Houses, Next Year
VIVAnews - Next year is the time to buy a home. According to the Directorate General of Taxes, from 2011, the Cost of Land and Buildings (BPHTB) will go down.
Not only down, starting next year, BPHTB tax transferred to local governments. Central government's decision is in accordance with the mandate of Law on Regional Tax and Retribution (PDRD) No. 28 of 2009 which is valid January 1, 2010.
According to the Head of Sub Directorate Extensification First Assessment and Evaluation Directorate General of Taxation, Pestamen Situmorang, the value of the transferred tax BPHTB this Rp7 trillion. As a result, in total, the source of central government tax revenue next year is reduced participate Rp7 trillion.
"Although the auto reduced Rp7 trillion, this will be closed from another source," said Pestamen in the Tax Office, Jakarta, Friday, October 8, 2010.
BPHTB is the amount of taxes to be paid by someone on the sale and purchase of land and buildings. BPHTB determined five percent of the value of the transaction is usually borne by the buyer, but can also sellers, depending on the agreement.
According Pestamen, there is a possibility that not all regions as a whole can execute directly BPHTB tax collection. In the rules of law applicable PDRD, local governments are also given the opportunity to set their own level of value to tax.
"Everything determine each local government, can vary. Depending on the area willing to finance what?" Pestamen said.
The Act only provides that the maximum to be levied BPHTB to five percent. "Can be under it or just not taken. This is all delivered into the region," he said.
Not only BPHTB taxes that may be down, according to Pestamen, land and building tax (PBB) regions also have been down compared to current provisions that amounted to 0.5 percent of the sales tax and building object.
"The number of United Nations the next maximum is 0.3 percent, certainly smaller than the previous provision of 0.5 per cent," he said. Just like the provisions in the Act PDRD, the UN is also regulated by the local authority.
Not only BPHTB, Pestamen continue, starting next year the central government is also ready to turn the UN into local government. Delivery is also in accordance with the provisions in the Act PDRD.
"But for this the United Nations, not all. UN transferred to the municipality and district in 2014," he said.
For the preparation of this submission there are several parties involved, such as the Ministry of Finance and Ministry of Interior. Both ministries are making the transition phases in the form of joint regulation (Perber).
Perber finalized not only to the United Nations and BPHTB, but also there are some 12 other local taxes that take part managed areas.
Directorate General of Taxation said that all preparations were currently in the process. Although only three months away, the Tax Office believes there will be no transition process.
According Pestamen, the Tax Office has been socialized regarding the transfer of these tax-making powers to the regions gradually.
"They've been socialized and how they control actually lived changed little from that already exist today. But we also know, if the area that will accept this worry, we also will provide worry. For that we prepare anything that need to be transferred, "he said.
Pestamen states, to maintain the vacuum so that the community confused paying taxes, the two teams had been prepared, namely external teams and internal team.
What if the area was not ready to pull BPHTB or there is an information vacuum? "Of course if you do not have to pay sales taxes," he said.
Source :VIVANEWS.COM
Friday, 08 October 2010
Not only down, starting next year, BPHTB tax transferred to local governments. Central government's decision is in accordance with the mandate of Law on Regional Tax and Retribution (PDRD) No. 28 of 2009 which is valid January 1, 2010.
According to the Head of Sub Directorate Extensification First Assessment and Evaluation Directorate General of Taxation, Pestamen Situmorang, the value of the transferred tax BPHTB this Rp7 trillion. As a result, in total, the source of central government tax revenue next year is reduced participate Rp7 trillion.
"Although the auto reduced Rp7 trillion, this will be closed from another source," said Pestamen in the Tax Office, Jakarta, Friday, October 8, 2010.
BPHTB is the amount of taxes to be paid by someone on the sale and purchase of land and buildings. BPHTB determined five percent of the value of the transaction is usually borne by the buyer, but can also sellers, depending on the agreement.
According Pestamen, there is a possibility that not all regions as a whole can execute directly BPHTB tax collection. In the rules of law applicable PDRD, local governments are also given the opportunity to set their own level of value to tax.
"Everything determine each local government, can vary. Depending on the area willing to finance what?" Pestamen said.
The Act only provides that the maximum to be levied BPHTB to five percent. "Can be under it or just not taken. This is all delivered into the region," he said.
Not only BPHTB taxes that may be down, according to Pestamen, land and building tax (PBB) regions also have been down compared to current provisions that amounted to 0.5 percent of the sales tax and building object.
"The number of United Nations the next maximum is 0.3 percent, certainly smaller than the previous provision of 0.5 per cent," he said. Just like the provisions in the Act PDRD, the UN is also regulated by the local authority.
Not only BPHTB, Pestamen continue, starting next year the central government is also ready to turn the UN into local government. Delivery is also in accordance with the provisions in the Act PDRD.
"But for this the United Nations, not all. UN transferred to the municipality and district in 2014," he said.
For the preparation of this submission there are several parties involved, such as the Ministry of Finance and Ministry of Interior. Both ministries are making the transition phases in the form of joint regulation (Perber).
Perber finalized not only to the United Nations and BPHTB, but also there are some 12 other local taxes that take part managed areas.
Directorate General of Taxation said that all preparations were currently in the process. Although only three months away, the Tax Office believes there will be no transition process.
According Pestamen, the Tax Office has been socialized regarding the transfer of these tax-making powers to the regions gradually.
"They've been socialized and how they control actually lived changed little from that already exist today. But we also know, if the area that will accept this worry, we also will provide worry. For that we prepare anything that need to be transferred, "he said.
Pestamen states, to maintain the vacuum so that the community confused paying taxes, the two teams had been prepared, namely external teams and internal team.
What if the area was not ready to pull BPHTB or there is an information vacuum? "Of course if you do not have to pay sales taxes," he said.
Source :VIVANEWS.COM
Friday, 08 October 2010
Monday, October 11, 2010
This He Reasons People Reject Pay Taxes
JAKARTA - The problem of taxation is still just the same. Many people who refuse to pay taxes, because the public dissatisfaction over the service and tax mechanisms.
"A lot of complaints from people who feel less satisfied, or the imposition of tax is less fair and less reflect the provisions of the Act," said Vice Chairman of the Supervisory Committee on Taxation Ansari Ritonga, while speaking in a seminar on Right to Restitution of VAT, at the Diamond Ballroom, Hotel Nikko, Jakarta, Wednesday (10/06/2010).
According to him, many fundamental problems in society that becomes a reason why people refuse to pay taxes. "Regulation of the execution made by the Director General of Taxation, the tax authorities tend to take sides at ease in fulfilling their duties," he said.
In addition to regulations that do not side with the community, Ansari said that the self assessment system which is the tax collection system since the reform era, the principle that taxpayers calculate their own tax scale, is still far from expectations.
"Often the examination conducted by tendentious as the loop again by official assessment," he explained.
then the third problem is said Ansari is on service tax office that is considered disappointing and there is discontent in society.
"Often the public discontent over the things that disappoint on the field of law enforcement and public service," he added.
He also added a few things about the citizens concerns are realized with the rejection of the fulfillment of the obligation of the tax community, by taking barbagai effort.
Source :okezone.com, October 6, 2010
"A lot of complaints from people who feel less satisfied, or the imposition of tax is less fair and less reflect the provisions of the Act," said Vice Chairman of the Supervisory Committee on Taxation Ansari Ritonga, while speaking in a seminar on Right to Restitution of VAT, at the Diamond Ballroom, Hotel Nikko, Jakarta, Wednesday (10/06/2010).
According to him, many fundamental problems in society that becomes a reason why people refuse to pay taxes. "Regulation of the execution made by the Director General of Taxation, the tax authorities tend to take sides at ease in fulfilling their duties," he said.
In addition to regulations that do not side with the community, Ansari said that the self assessment system which is the tax collection system since the reform era, the principle that taxpayers calculate their own tax scale, is still far from expectations.
"Often the examination conducted by tendentious as the loop again by official assessment," he explained.
then the third problem is said Ansari is on service tax office that is considered disappointing and there is discontent in society.
"Often the public discontent over the things that disappoint on the field of law enforcement and public service," he added.
He also added a few things about the citizens concerns are realized with the rejection of the fulfillment of the obligation of the tax community, by taking barbagai effort.
Source :okezone.com, October 6, 2010
Saturday, October 2, 2010
There is VAT on the Restaurant Bon??
After finishing a meal at a restaurant my food bill is presented in feeding what 10% of taxable?? of the total bill which is on the food bill.
Actually this is misleading as usual I encountered everywhere, 10% restaurant tax is always in the mean with VAT. I do not know who is wrong, who do not socialize DGT this problem or the revenue is not too concerned as long as current tax payments. Parties are entitled to collect PB1 this restaurant after signing up to the local revenue and then usually as a collector PB1 pressed it to his customers.
Supposed to be here, the Revenue checks issued by the restaurant bill and substitute the word VAT.
In accordance with Article 4a VAT Act, the sale of food and beverages are not subject to VAT so that VAT is not affected because it is the Regional Tax. On the other hand restribusi Local Tax Law and Article 2, the Local Government Level 2 is entitled to levy a tax of 10% of the food bill as income for the area.
What is dangerous is that, if the restaurateur who is not entitled to collect this PB1 then enter the VAT of 10% is in the bill and never pay the taxes that picked up the results of this to any party whatsoever. In this case, both consumers and the country becomes the disadvantaged.
In such cases, of course, the DGT can not do anything about it because it really is a party to crack down on tax revenue because the object is an object of level 2 local taxes. Another thing if employers Simplified Tax Invoices issued to the buyer, and based on UU KUP Article 39A, the employer may be subject to imprisonment for a minimum of 2 (two) years and a maximum of 6 (six) years and fine of at least 2 (two) times the amount of tax in the tax invoice, proof of tax collection, tax withholding evidence, and / or proof of tax payments and no more than 6 (six) times the amount of tax in the tax invoice, proof of tax collection, tax withholding evidence, and / or proof of tax payments.
Actually this is misleading as usual I encountered everywhere, 10% restaurant tax is always in the mean with VAT. I do not know who is wrong, who do not socialize DGT this problem or the revenue is not too concerned as long as current tax payments. Parties are entitled to collect PB1 this restaurant after signing up to the local revenue and then usually as a collector PB1 pressed it to his customers.
Supposed to be here, the Revenue checks issued by the restaurant bill and substitute the word VAT.
In accordance with Article 4a VAT Act, the sale of food and beverages are not subject to VAT so that VAT is not affected because it is the Regional Tax. On the other hand restribusi Local Tax Law and Article 2, the Local Government Level 2 is entitled to levy a tax of 10% of the food bill as income for the area.
What is dangerous is that, if the restaurateur who is not entitled to collect this PB1 then enter the VAT of 10% is in the bill and never pay the taxes that picked up the results of this to any party whatsoever. In this case, both consumers and the country becomes the disadvantaged.
In such cases, of course, the DGT can not do anything about it because it really is a party to crack down on tax revenue because the object is an object of level 2 local taxes. Another thing if employers Simplified Tax Invoices issued to the buyer, and based on UU KUP Article 39A, the employer may be subject to imprisonment for a minimum of 2 (two) years and a maximum of 6 (six) years and fine of at least 2 (two) times the amount of tax in the tax invoice, proof of tax collection, tax withholding evidence, and / or proof of tax payments and no more than 6 (six) times the amount of tax in the tax invoice, proof of tax collection, tax withholding evidence, and / or proof of tax payments.
Friday, October 1, 2010
DG Taxation Add 22 Stores Giver Vat Refund Facility
Jakarta - The Directorate General (DG) Taxes add 22 retail stores that will participate in the provision of refund of Value Added Tax (VAT) to foreign tourists or Vat Refund for Tourist.
Earlier, on April 1, 2010, the Directorate General of Taxation has appointed as many as eight retail stores to participate in the program.
"The VAT refund facility for foreign tourists has received positive response from the tourists and retail stores," said Director of Business Process Transformation Directorate General of Taxes, Robert Pakpahan in a press release received detikFinance, Friday (01/10/2010).
Retail stores participating in this program are required to put the logo 'Vat Refund for Tourist "in his shop. Until now, foreign tourists can only melakukab claim VAT refund in two International Airport, namely Soekarno-Hatta and Bali's Ngurah Rai.
In the future, is expected to retail stores participating in this program can be more and more and place or counter claim also increasingly spread throughout the international airports.
Terms retail additions are arranged in a decision of the Director General of Taxation Number KEP-247/PJ/2010 September 6, 2010 which became effective from October 1, 2010.
(Ang / Qom)
Source: detikFinance
Date: October 1, 2010
Earlier, on April 1, 2010, the Directorate General of Taxation has appointed as many as eight retail stores to participate in the program.
"The VAT refund facility for foreign tourists has received positive response from the tourists and retail stores," said Director of Business Process Transformation Directorate General of Taxes, Robert Pakpahan in a press release received detikFinance, Friday (01/10/2010).
Retail stores participating in this program are required to put the logo 'Vat Refund for Tourist "in his shop. Until now, foreign tourists can only melakukab claim VAT refund in two International Airport, namely Soekarno-Hatta and Bali's Ngurah Rai.
In the future, is expected to retail stores participating in this program can be more and more and place or counter claim also increasingly spread throughout the international airports.
Terms retail additions are arranged in a decision of the Director General of Taxation Number KEP-247/PJ/2010 September 6, 2010 which became effective from October 1, 2010.
(Ang / Qom)
Source: detikFinance
Date: October 1, 2010
Investment Guide in Indonesia (Taxation)
Incentives
1. Import Duties
All investment projects of PMA as well as PMDN projects which are approved by the Investment Coordinating Board or by the Office of Investment in the respective districts, including existing PMA and PMDN companies expanding their projects to produce similar product(s) in excess of 30% of installed capacities or diversifying their products, will be granted the following facilities:
2. Tax Facilities
The government has introduced a Tax Bill No's 16, 17, 18, 19 and 20 of 2000 and applied since January 1, 2001. Based on this tax law, the domestic and foreign investors will be granted tax allowances in certain sector and/or area as follows :
3. Export Manufacturing
There are many incentives provided for exporting manufacture products. Some of these incentives are as follows;
The industrial companies which are located in the bonded areas are provided with many incentives as follows;
1. Import Duties
All investment projects of PMA as well as PMDN projects which are approved by the Investment Coordinating Board or by the Office of Investment in the respective districts, including existing PMA and PMDN companies expanding their projects to produce similar product(s) in excess of 30% of installed capacities or diversifying their products, will be granted the following facilities:
- Relief from import duty so that the final tariffs become 0 %. Import duty which are mentioned in the Indonesian Customs Tariff Book. (BTBMI). This is stipulated in the Ministry of Finance's Decree No. 176/PMK.011/2009 dated November 16, 2009 which is effective from December 2009.
- On the importation of capital goods namely machinery, equipments, spare parts and auxiliary equipments for an import period of 2 (two) years, started from the date of stipulation of decisions on import duty relief.
- On the importation of goods and materials or raw materials regardless of their types and composition, which are used as materials or components to produce finished goods or to produce services for the purpose of two years full production (accumulated production time).
- However, the decree as above mentioned is not applied to the assembling of cars and motor bikes except for its component industries.
2. Tax Facilities
The government has introduced a Tax Bill No's 16, 17, 18, 19 and 20 of 2000 and applied since January 1, 2001. Based on this tax law, the domestic and foreign investors will be granted tax allowances in certain sector and/or area as follows :
- An Investment Tax Allowance in the form of taxable income reduction as much as 30 % of the realized investment spread in 6 (six) years.
- Accelerated depreciation and amortization.
- A Loss carried forward facility for period of no more than 10 (ten) years.
- A 10 % income tax on dividends, and possibly being lower if stipulated in the provisions of an existing particular tax treaty.
3. Export Manufacturing
There are many incentives provided for exporting manufacture products. Some of these incentives are as follows;
- Restitution (drawback) of import on the importation of goods and materials needed to manufacture the exported finished products.
- Exemption from Value Added Tax and Sales Tax on Luxury goods and materials purchased domestically, to be used in the manufacturing of the exported products.
- The company can import raw materials required regardless of the availability of comparable domestic products.
The industrial companies which are located in the bonded areas are provided with many incentives as follows;
- Exemption from import duty, excise, income tax of Article 22, Value Added Tax on Luxury Goods on the importation of capital goods and equipment including raw materials for the production process.
- Allowed to divert their products amounted to 50% of their export (in term of value) for the final products, and 100% of their exports (in term of value) for other than final products to the Indonesian customs area, through normal import procedure including payment of customs duties.
- Allowed to sell scrap or waste to Indonesian custom area as long as it contains at the highest tolerance of 5% of the amount of the material used in the production process.
- Allowed to lend their own machineries and equipments to their subcontractors located outside bonded zones for no longer than 2 (two) years in order to further process their own products.
BAZNAS : Zakat For Tax Deduction
REPUBLIKA.CO.ID, YOGYAKARTA - The National Chairman of Amil Zakat (Baznas) KH Didier Hafidhuddin hope the government and Parliament can adopt the idea that the payment of zakat could be a reduction of tax to be paid citizens. It deals with the revision of Law No. 38/1999 on Management of Zakat.
According to Didier, by adopting this thinking in Indonesian legislation, the government by itself can have its own convenience, because sesesorang tax liability will be more transparent.
''I believe that by adopting this thinking, government tax revenues will increase, because ultimately how much tax liability a person would be detected by looking at the first he has paid zakat,''said Didier KH, Thursday (30 / 9), on the sidelines of the implementation of the World Zakat Forum at the Hotel Inna Garuda, Yogyakarta.
Didier said the Muslim zakat liability is 2.5 percent of its wealth. ''Well if people were to pay zakat as Rp 10 million, will be known at least that person has a wealth of 40 times the amount of zakat money,''he said.
According to Didier, Baznas already have the concepts and a number of technical instructions if necessary, if this rule can be realized. One example, he said, could have a revenue officer will also be collecting Zakat. ''We will put forward new technical concepts, when the House have said they would approve of this idea,''he explained.
Didier said, on 10 October Baznas and management institutions of zakat in Indonesia scheduled to meet President Yudhoyono. Insyaallah'', we will convey this idea in the meeting,''said Didier.
According to him, the actual tax reduction with the payment of zakat has been successfully done in Malaysia. ''In a country that has been proven there was no reduction in state tax opinion with the applicable rules,''said Didier.
Didier said, what happens is the opposite, in Malaysia can be seen a correlation increased tax payments of citizens, with the increase of zakat paid citizens.
Didier disclosed, further, the government also will be helped because of zakat funds can be used for poverty alleviation programs. ''If it is not necessarily tax funds for poverty reduction, can be used for infrastructure and other development,''he said.
Source : Republika Online, 30 September 2010
According to Didier, by adopting this thinking in Indonesian legislation, the government by itself can have its own convenience, because sesesorang tax liability will be more transparent.
''I believe that by adopting this thinking, government tax revenues will increase, because ultimately how much tax liability a person would be detected by looking at the first he has paid zakat,''said Didier KH, Thursday (30 / 9), on the sidelines of the implementation of the World Zakat Forum at the Hotel Inna Garuda, Yogyakarta.
Didier said the Muslim zakat liability is 2.5 percent of its wealth. ''Well if people were to pay zakat as Rp 10 million, will be known at least that person has a wealth of 40 times the amount of zakat money,''he said.
According to Didier, Baznas already have the concepts and a number of technical instructions if necessary, if this rule can be realized. One example, he said, could have a revenue officer will also be collecting Zakat. ''We will put forward new technical concepts, when the House have said they would approve of this idea,''he explained.
Didier said, on 10 October Baznas and management institutions of zakat in Indonesia scheduled to meet President Yudhoyono. Insyaallah'', we will convey this idea in the meeting,''said Didier.
According to him, the actual tax reduction with the payment of zakat has been successfully done in Malaysia. ''In a country that has been proven there was no reduction in state tax opinion with the applicable rules,''said Didier.
Didier said, what happens is the opposite, in Malaysia can be seen a correlation increased tax payments of citizens, with the increase of zakat paid citizens.
Didier disclosed, further, the government also will be helped because of zakat funds can be used for poverty alleviation programs. ''If it is not necessarily tax funds for poverty reduction, can be used for infrastructure and other development,''he said.
Source : Republika Online, 30 September 2010
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