So it can be concluded that the mandate was not carried out by the finance minister's regulation No. 107 / PMK.011 / 2013 regarding the criteria of commercial operations precisely arranged in a circular binding legal force only internally to employees of the directorate general of taxes. Hope can be a lesson. This article is the personal opinion of the author, it did not reflect the ideas / tho…
The share of head of state, the president and vice president elected Jokowi-JK certainly has a greater role to determine the state budget next fiscal year, both tax revenues and non-tax revenues, especially of revenues which only amounted to 13.55%. Has natural resources (SDA), earth water and natural resources contained therein are used for the greatest prosperity of the people ?. The nation i…
Thus glimpse discussion of kacamta legal bookkeeping can be delivered author. Meanwhile, trying to convey the message that the author of the book closing activity has become routine activities that generate documents such important and crucial. For that, when viewed from the side of the law, then the activity is as a form of obligation, a form of protection for users bookkeeping, and as evidenc…
In Indonesia, the obligation to perform bookkeeping each company based on enterprise document Act article 8, paragraph 1, which reads: every company shall make a record referred to in Article 5 in accordance with the needs of the company. Objectives to be achieved is to obtain information about financial transactions and transactions of goods that can be pinpointed further discretion. In additi…
Dentists are citizens who may have subjective and objective eligible to have a TIN, especially if it has been running a practice and has a STR of medicine Indonesian consul, and permit the practice of government licensing otoriteran. Tax liabilities include a dentist; list, calculate, pay, and report. There are differences in the mechanism of dental registration with a married woman who is not,…
Director general of the member's decision on the request for tax reduction or cancellation of the tax assessments were not correct period of 6 (six) months of receipt of the application complete. Unlike the objection that takes maximum 12 (twelve) months. In other words, the speed of time to process the application and follow the reduction or cancellation of an assessment is incorrect is 2 (two…
If the tax is reviewed trace the golf course is not much different from the tax in general. Neither of the charge and of the calculation. However, employers are worried that in the golf course is the imposition of a tax on this business area. However, when we refer to keberlakukan a law, tax law area would clearly defeat the income tax law (Lex Lex derogate Specialist Generale). However, other …
To prevent tax pengindaran practices can be used instrument in the form of Anti-Avoidance Rules Tax Treaty (Taar), Specific Anti-Avoidance Rules (SAAR) and the General Anti-Avoidance Rules (Gaar). Indonesian taxation Ketentua been equipped with Taar and Saar, but do not yet have Gaar. In anticipation of the business dynamics and the emergence of a new scheme of tax evasion, it is proposed in th…
Basically the purpose of the cooperative compliance is to encourage compliance with quality, characterized by the payment of tax debts and delivery of all types of documents in a way that is effective and efficient. In this case there is the greatest difficulty of the problems of compliance that is changing the paradigm of work which formerly contained distrust. Studies on tax-compliant behavio…
Subjective income tax is a tax, which means that payment is made by the subject's ability to pay real taxes. These capabilities can be seen from the taxpayer's financial statements, one of which is the income statement. One important component in the calculation of profit / loss, is the cost of depreciation. The government has issued a set of rules governing the calculation of depreciation for …