Pokok Pokok Perubahan Ruu (Final)

POKOK-POKOK PERUBAHAN ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

1. SUBJEK PAJAK ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

2. OBJEK PAJAK ,[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

PENGALIHAN HAK DI BIDANG PERTAMBANGAN ,[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 O B J E K P A J A K

PENGHASILAN DARI USAHA BERBASIS SYARIAH ,[object Object],[object Object],[object Object],Jun 7, 2009 O B J E K P A J A K

IMBALAN BUNGA ,[object Object],[object Object],[object Object],Jun 7, 2009 O B J E K P A J A K

BUNGA OBLIGASI YANG DITERIMA REKSADANA ,[object Object],[object Object],[object Object],Jun 7, 2009 O B J E K P A J A K

SURPLUS BANK INDONESIA ,[object Object],[object Object],[object Object],Jun 7, 2009 O B J E K P A J A K

3. OBJEK PAJAK PASAL 4 AYAT (2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

4. PENGECUALIAN DARI OBJEK PAJAK ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

ZAKAT DAN SUMBANGAN KEAGAMAAN ,[object Object],[object Object],[object Object],Jun 7, 2009 B U K A N O B J E K P A J A K

INTER-CORPORATE DIVIDEND ,[object Object],[object Object],[object Object],Jun 7, 2009 B U K A N O B J E K P A J A K

BEASISWA ,[object Object],[object Object],[object Object],Jun 7, 2009 B U K A N O B J E K P A J A K

BAGIAN LABA UNIT PENYERTAAN KIK ,[object Object],[object Object],[object Object],Jun 7, 2009 B U K A N O B J E K P A J A K

SISA LEBIH LEMBAGA PENDIDIKAN DAN LEMBAGA LITBANG ,[object Object],[object Object],[object Object],Jun 7, 2009 B U K A N O B J E K P A J A K

BANTUAN/SANTUNAN DARI BPJS ,[object Object],[object Object],[object Object],Jun 7, 2009 B U K A N O B J E K P A J A K

5. BIAYA PENGURANG PENGHASILAN BRUTO ,[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

BIAYA PROMOSI DAN PENJUALAN ,[object Object],[object Object],[object Object],Jun 7, 2009 B I A Y A

[object Object],[object Object],[object Object],Jun 7, 2009 B I A Y A BIAYA BEASISWA

PIUTANG TAK TERTAGIH ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 B I A Y A

PEMUPUKAN DANA CADANGAN ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 B I A Y A

SUMBANGAN YANG DAPAT DIBIAYAKAN ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 B I A Y A

6. ISTERI YANG MEMILIH UNTUK MENJALANKAN HAK DAN KEWAJIBAN PERPAJAKANNYA SENDIRI ,[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

7. NORMA PENGHITUNGAN PENGHASILAN NETO ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],06/07/09 Jun 7, 2009

8. PENGHASILAN TIDAK KENA PAJAK Jun 7, 2009 Sekarang (Rp) RUU (Rp) WP 13.200.000,- 15.840.000,- WP Kawin 1.200.000,- 1.320.000,- Isteri Bekerja 13.200.000,- 15.840.000,- Tanggunan 1.200.000,- 1.320.000,- Maks. Tanggungan K/3 K/3

9. TARIF (PASAL 17) ,[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

TARIF WP ORANG PRIBADI ,[object Object],Jun 7, 2009 RUU: T A R I F

PENURUNAN TARIF LAPISAN TERTINGGI WP OP Jun 7, 2009 ,[object Object],[object Object],[object Object],T A R I F

TARIF WP BADAN ,[object Object],06/07/09 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],T A R I F Jun 7, 2009

TARIF WP PERSEROAN TERBUKA ,[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 T A R I F

TARIF DIVIDEN YANG DITERIMA WP OP DALAM NEGERI ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 T A R I F

10. PENCEGAHAN PENGHINDARAN PAJAK (PASAL 18) ,[object Object],[object Object],[object Object],Jun 7, 2009

PASAL 18 AYAT (3b) ,[object Object],Jun 7, 2009

Jun 7, 2009 Bank A BVI Ltd LN DN PT X memiliki 95 % saham BVI Ltd. PT X Bank A menjual asset kredit atas PT X kepada BVI Ltd Merupakan penjualan asset kredit kepada PT X Bank A memiliki asset kredit atas PT X Special Purpose Company

PASAL 18 AYAT (3c) ,[object Object],Jun 7, 2009

Jun 7, 2009 PT PMA Y BVI Ltd US Co. UK Co. LN DN BVI Ltd. memiliki 95 % PT PMA Y US Co. memiliki 50% saham BVI Ltd. UK Co. memiliki 50% saham BVI Ltd. PT X US Co. & UK Co. menjual saham BVI Ltd. yg dimilikinya kepada PT X Conduit/Dummy Company

PASAL 18 AYAT (3d) ,[object Object],Jun 7, 2009

Jun 7, 2009 Meminimalkan Penghindaran Pajak A X Co LN DN Terdapat hubungan istimewa antara X Co dengan PT X PT X Pembayaran tunjangan keluarga Pembayaran Gaji Pembayaran Management fee /royalti /dll Keluarga A Penghasilan A di Indonesia adalah pembayaran gaji + pembayaran tunjangan keluarga

11. PEMOTONGAN/PEMUNGUTAN ,[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

PEMBEDAAN TARIF POT/PUT ,[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 P O T / P U T

SAAT TERUTANG ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 P O T / P U T

TARIF PEMOTONGAN/PEMUNGUTAN Jun 7, 2009 P O T / P U T

PERLUASAN OBJEK PPH PASAL 22 ,[object Object],[object Object],[object Object],Jun 7, 2009 P O T / P U T

PERUBAHAN TARIF PPH PASAL 23 ,[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 P O T / P U T

PERLUASAN DAN PENEGASAN OBJEK PASAL 26 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 P O T / P U T

12. KREDIT PAJAK LUAR NEGERI (PASAL 24) ,[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

13. ANGSURAN PAJAK TAHUN BERJALAN (PASAL 25) ,[object Object],[object Object],[object Object],Jun 7, 2009

PPH PASAL 25 WP YANG WAJIB MEMBUAT LAPORAN KEUANGAN BERKALA ,[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 P A S A L 2 5

PPH PASAL 25 WP ORANG PRIBADI TERTENTU ,[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 P A S A L 2 5

FISKAL LUAR NEGERI ,[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009 P A S A L 2 5

14. KETENTUAN PERPAJAKAN PERTAMBANGAN DAN SYARIAH ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

15. FASILITAS PERPJAKAN BAGI UMKM ,[object Object],[object Object],[object Object],[object Object],Jun 7, 2009

CONTOH 1 PENGHITUNGAN FASILITAS UMKM ,[object Object],[object Object],[object Object],[object Object],[object Object],06/07/09 Jun 7, 2009

CONTOH 2 PENGHITUNGAN FASILITAS UMKM ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],06/07/09 Jun 7, 2009

SE-18/PJ.42/1996 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],06/07/09 Jun 7, 2009

KEPDIRJEN NO. KEP-87/PJ./1995 ,[object Object],[object Object],[object Object],[object Object],06/07/09 Jun 7, 2009

PP NOMOR 47 TAHUN 1994 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],06/07/09 Jun 7, 2009

Pokok Pokok Perubahan Ruu (Final)

Recommended

Recommended

More Related Content

What's hot

What's hot (20)

Viewers also liked

Viewers also liked (20)

Similar to Pokok Pokok Perubahan Ruu (Final)

Similar to Pokok Pokok Perubahan Ruu (Final) (20)

Recently uploaded

Recently uploaded (17)

Pokok Pokok Perubahan Ruu (Final)