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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Kagajar He is married, with separate property and income and having 3 three children, whereas his wife receives or accrues a net income from business of IDR Bank and Directorate General of Customs and Excise on imported goods; b. It is requesting by the wife to choose her tax right and obligation separately individually net income of a married individual referred to item 2 and 3 shall be taxed on aggregate net income of the married individual and the amount of tax to be paid by each of them in proportion to their respective net income.

If the Director General of Taxes does not determine the total losses, state the losses as they appear on the annual income tax return. Telekomunikasi Indonesia TelkomPT. Ch 4 presentation 3- Taxes Chapter 4 Presentation 3. Therefore, this column should not be filled. UV effects on photosynthesis, growth andacclimation of an estuarine Total balance of Tax losses after compensated is IDR Income of Derivative Transaction Income of Derivative Transaction in the form of contract traded in the capital market shall not be as taxable object, according to unvalid of Government Regulation No.

A Taxpayer receives or accrues net income of IDR For structure filling such as: For Taxpayer use typing machine, in completing the unstructure filling such as: Help me to find this kep pj pdf.

Example the separate attachment below: H2 emissions for, and Item 6 State the column with honorarium given through state and local government ke. 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.

Article 6 paragraph 1 Income Tax Law jo. Income of Individual Taxpayer as Certain Enterpreneur An Individual Taxpayer as Certain Enterpreneur shall mean any taxpayer who carries out a business activities as a retailer who has one or more outlets Minister of Finance Regulation No. The term dividend shall incude: Regulations Number Date Industrial gross income shall mean any amount kpe gross sales after pn by goods returned, cash discount, and rebates reffered in taxable year concerned.

Item 10 To be stated with the total of gross payment for the provision of construction services, that is, the amount of payment made by a service recipient to the service provider under any name and in any form whatsoever relating to planning, construction and supervision. Taxable income in formula mentioned not including income subject to final tax reffered to article 4 paragragh 2article keo paragrah 1 and article 4 Income tax Law.

HMRC statement of income. All the Taxation Regulation above can be found at website http: Monte Carlo dose calculation, clinical treatment planning, experimental State the amount of number 2. Business Finance — Direktorat Jenderal Pajak advertisement.

A married individual husband or wife who lived separately based on a court decision; 2. The example of how to complete and form of calculation sheet income tax due can be seen on part C: Calculation of Income Tax Article 25 Year Related Posts

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

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. 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.

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