KEP 536 PJ 2000 PDF

Pasal 1 1 Wajib Pajak orang pribadi yang menjalankan usaha atau pekerjaan bebas dengan peredaran bruto sebesar Rp. Pasal 2 1 Wajib Pajak yang menggunakan Norma Penghitungan Penghasilan Neto sebagaimana dimaksud dalam Pasal 1 wajib memberitahukan mengenai penggunaan Norma Penghitungan kepada Direktur Jenderal Pajak paling lama 3 tiga bulan sejak awal tahun pajak yang bersangkutan. Pasal 3 1 Wajib Pajak yang wajib menyelenggarakan pembukuan sebagaimana dimaksud dalam Pasal 1 ayat 1 , Wajib Pajak yang memilih menyelenggarakan pembukuan sebagaimana dimaksud dalam Pasal 1 ayat 2 , dan Wajib Pajak yang dianggap memilih menyelenggarakan pembukuan sebagaimana dimaksud dalam Pasal 2 ayat 3 , yang ternyata tidak atau tidak sepenuhnya menyelenggarakan pembukuan, penghasilan netonya dihitung dengan menggunakan Norma Penghitungan Penghasilan Neto. Pasal 4 1 Norma Penghitungan Penghasilan Neto dikelompokkan menurut wilayah sebagai berikut : 10 sepuluh ibukota propinsi yaitu Medan, Palembang, Jakarta, Bandung, Semarang, Surabaya, Denpasar, Manado, Makassar, dan Pontianak; ibukota propinsi lainnya;.

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Vudotaur Transfer value of right on land and building under Government Regulation No. If the acquisition cost of an asset owned by the assigning party is known, the acquisition value for the party receiving the income shall equal that for the assigning party; b.

In the absence of SPPT PBB, so it would be on the basis of the certificate issued by the head of the land and building tax service office; d. Phys ; Jul 19, Who is online Users browsing this forum: Who is online Users browsing this forum: Severance Payment, Retirement allowance and pensions paid in lump sum by an employer and amount received by regular employee and pensioners from a pension fund which establisment has been ratified by Minister of Finance Decree, PT.

Exporter and Industry which carry on business in the forestry,plantation, agriculture and fishery sector which are selected by Director General of Taxes in case of purchasing materials for industry needs or export from trader. Direktorat Jenderal Pajak Nomor: Following the example above, the calculation base of Installment of Income Tax Article 25 in taxable year shall be the net income in taxable year before compensation for loss is as follows: Diakses 23 Agustus dari http: Sales value of shares traded in the stock exchange under Government Regulation No.

Email the author Login required. A married individual husband or wife who lived separately based on a court decision; 2. Public Finance in Theory and Practice.

State the adjustments under Article 9 paragraph 1 subparagraph k of the Income Tax Law, that is, any administrative sanctions in the form of interest charges, fines and surcharges and criminal sanctions in the form of penalties relating to the enforcement of tax legislation shall not be deemed as deductible expenses.

Bank and Directorate General of Customs and Excise on imported goods; b. Fri Sep 25, 8: Furthermore, preliminary studies Lin et al. For a taxpayer who carries on trading activities, state the cost of merchandise pi during the taxable year concerned.

These adjustments are appear due to costs, expenses and losses which are not deductible from gross income in arriving at taxable income under the provisions of the Income Tax Law and its ancillary regulations because of the difference in the timing of cost and income recognitions, or due to the fact that the cost under the fiscal method is less than that under the commercial accounting method and there is taxable income which does not belong to commercial income which is as follows: Should refund result from changes in income, the Taxpayer must notify the Director General of Taxes by revising the annual tax return for the taxable year in which income was consolidated, in accordance with a Minister of Finance Decree No.

A Taxpayer receives or accrues net income of IDR Zakat on income from salary and business: The determination of tax for a married individual taxpayer who have a written agreement for separation of income or if a wife is requesting for runs the taxation rights and obligation individually.

The rates shall apply in the following manner: Example the separate attachment below: State the amount of number 3. Phys ; Jul 2, For those using computer or hand writing,all filling should be in letter boxes.

Help me to find this kep pj pdf download. The taxpayer shall be required to make tax payments to the State Treasury through a Post Office or banks designated by the Minister of Finance. Article Tools Print this article. The following represents the application of rates to the husband and wife: Income Tax Due in this manual. Tax corner, Tax mobile and oj appointed tax return receiving places Drop Box or send it by registered mail through post office or some other kdp as regulated by Minister of Finance Decree No.

However, the calculation of income tax based on the principle of justice, the old Income Tax Act provides a sense of fairness as the basis of taxation based on profit compared to the latest Income Tax Act which based on sale revenues.

The remaining balance of loss of IDR 50, F-actin in the cytoplasm, where it acts as a key component of the eukaryotic If taxes are underpaid, full settlements must be paid before the annual income tax return submited. Honorariums central or local state budgets received by government officials, civil servants, members of the Indonesian military and police and pensioners in relation to work performed, services rendered and activities carried out under Government Regulation No.

In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation up by 4. Gross income shall mean the amount of gross sales after deduction by goods returned, cash and rebates offered in the taxable year concerned. Any insurance reimbursements or benefits received by the Keep shall not be taxable. Calculation of Income Tax due wife: Legal business entities which carry on business in the cements, paper, steels and automotives industries designated by the Tax Office, on the sales of products on the domestic market; f.

Mark kwp X in the appropriate box: The example of how to complete and form of calculation sheet income tax due can be seen on part C: Item 6 State the column with honorarium given through state and local government budgets. For any married Taxpayers who split estate or marriage status nevertheless the wife wishes to her own right and tax obligation, the amount shall constitute the consolidated sales or gross income of the married couple and their natural and adopted children See Article 14 paragraph 2 of the Income Tax Law, The amount shall not include any income which has been subjected to keep withholding tax and non taxable income.

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Pasal 1 1 Wajib Pajak orang pribadi yang menjalankan usaha atau pekerjaan bebas dengan peredaran bruto sebesar Rp. Pasal 2 1 Wajib Pajak yang menggunakan Norma Penghitungan Penghasilan Neto sebagaimana dimaksud dalam Pasal 1 wajib memberitahukan mengenai penggunaan Norma Penghitungan kepada Direktur Jenderal Pajak paling lama 3 tiga bulan sejak awal tahun pajak yang bersangkutan. Pasal 3 1 Wajib Pajak yang wajib menyelenggarakan pembukuan sebagaimana dimaksud dalam Pasal 1 ayat 1 , Wajib Pajak yang memilih menyelenggarakan pembukuan sebagaimana dimaksud dalam Pasal 1 ayat 2 , dan Wajib Pajak yang dianggap memilih menyelenggarakan pembukuan sebagaimana dimaksud dalam Pasal 2 ayat 3 , yang ternyata tidak atau tidak sepenuhnya menyelenggarakan pembukuan, penghasilan netonya dihitung dengan menggunakan Norma Penghitungan Penghasilan Neto. Pasal 5 1 Penghitungan penghasilan neto Wajib Pajak yang mempunyai lebih dari satu jenis usaha atau pekerjaan bebas, dilakukan terhadap masing-masing jenis usaha dengan memperhatikan pengelompokan wilayah sebagaimana dimaksud dalam Pasal 4. Pasal 6 1 Penghasilan neto bagi tiap jenis usaha dihitung dengan cara mengalikan angka persentase Norma Penghitungan Penghasilan Neto dengan peredaran bruto atau penghasilan bruto dari kegiatan usaha atau pekerjaan bebas dalam 1 satu tahun. Agar setiap orang mengetahuinya, memerintahkan pengumuman Keputusan Direktur Jenderal Pajak ini dengan penempatannya dalam Berita Negara Republik Indonesia. Editor : Lukman.

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KEPUTUSAN DIREKTUR JENDERAL PAJAK NOMOR KEP – 536/PJ./2000

Vudotaur Transfer value of right on land and building under Government Regulation No. If the acquisition cost of an asset owned by the assigning party is known, the acquisition value for the party receiving the income shall equal that for the assigning party; b. In the absence of SPPT PBB, so it would be on the basis of the certificate issued by the head of the land and building tax service office; d. Phys ; Jul 19, Who is online Users browsing this forum: Who is online Users browsing this forum: Severance Payment, Retirement allowance and pensions paid in lump sum by an employer and amount received by regular employee and pensioners from a pension fund which establisment has been ratified by Minister of Finance Decree, PT. Exporter and Industry which carry on business in the forestry,plantation, agriculture and fishery sector which are selected by Director General of Taxes in case of purchasing materials for industry needs or export from trader.

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