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 …
To improve the effectiveness and efficiency of tax administration, tax directorate general gradually began to replace the ways of conventional technology-based manner. The use of this technology is also expected to improve the quality of service provided to WP. E-invoicing and billing system is an example of the latest breakthroughs in applying the tax directorate general taxation technology. F…
Indonesian taxation system adopted on the basis of a combination of pemajakannya is a global scheduler income tax and income tax system. However, the application of income tax scheduler embodied in the imposition of income tax which is final in the Indonesian tax system sometimes intersect with the global concept of income tax. This dibutuktikan with penaan final income tax on income from busin…
Cheapness subsidized fuel prices have hampered the development of new energy program terbarukan.Program energy conversion program, and the diversification of energy into a savings campaign consequently less interested investors fiscal .Beban could be imprisoned from time to time when the government tidah find new oil wells and the conversion program is not running. fuel price policy is a populi…