Esensi Kontrak bagi PPH Royalti & PPH Imbalan Jasa

asset tudak terwujud dan jasa sepintas terlihat tidak saling berhubungan keduanya memiliki persamaan secara fisik yaitu sebagai sesuatu yang tidak kasat mata . Dengan memiliki persamaan ciri keduanya kita kadang hampir tidak dapat membedakan asset tidak terwujud dengan jasa menjadi hal yang terpenting ketika membicaraka keduanya disisi perpajakan.Dengan Tulisan ini dapat bermanfaat bagi para pi…

Interaksi antara Konsep Penduduk dalam UU PPH dan P3B

Konsep penduduk untuk keperluan penajakan domestik, UU PPH menggabungkan pengujuan obyektif berupa pengajuan subyektif berupa pengujian tempat tinggal serta keberadan adanya niat untuk menetap P3B pada umumnya tidak memberikan definisi khusus atas apa atau siapa yang dianggap menjadi penduduk suatu negara. P3B telah menyerahkan sepenuhnya kepada undang-undang perpajakan domestik dinegara . P3b …

Beasiswa Dikenai Pajak

Edisi

Indonesia Tax Review, Vol 8, Edisi 04 Tahun 2015

ISBN/ISSN

18295096

Deskripsi Fisik

ii , 10 hlm,: 24 cm

Judul Seri

Cerdas Menggupas dan Independen

No. Panggil

J 336.2 Ind

Mengupas konsep Global Income dan Schedular Income dalam sistem perpajakan In…

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…

Pegawai KOntrak , Pegawai tetap atau Bukan ?

Based on the concept of a permanent employee grouping refers to employees who regularly work full time and participate in managing the business activities by getting rewarded regularly. temporary employees (seasonal employees) refers to the employee who was given in return for a daily wage and the type of work menyeratkan not have specific expertise, for example, workers fixer stone house maker…

Cermat menyampaikan SPT TAhun PPh orang pribadi Tahun 2014

After identification and infentarisasi things above, individual taxpayers can fill out an annual tax return the personal income tax by using the appropriate form of procedures stipulated in the PER-19 / PJ / 2014. Directorate general of taxes as a big celebration organizers annual submission of income tax returns is certainly must make arrangements to prepare for the annual procession of submis…

Polemik peraturan pemerintah nomor 46 tahun 2013

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…

Penerimaan Negara berupa pajak & penerimaan Negara bukan pajak

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…

Pembukuan dilihat dari kacamata hukum (bagian 2)

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…

Pembukuan Dilihat dari Kacamata Hukum

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…