kmk 575 pedoman pengkreditan pm
DESCRIPTION
pajak, keuangan, pajak pertambahan nilaiTRANSCRIPT
MENTERI KEUANGANREPUBLIK INDONESIASALINANKEPUTUSAN MENTERI KEUANGAN REPUBLIK INDONESIANOMOR 575/KMK.04/2000TENTANGPEDOMAN PENGHITUNGAN PENGKREDITAN PAJAK MASUKAN BAGIPENGUSAHA KENA PAJAK YANG MELAKUKAN PENYERAHANYANG TERUTANG PAJAK DAN PENYERAHANYANG TIDAK TERUTANG PAJAKMenim!n" #!$%! &!'!m (!n")! me'!)*!n!)!n P!*!' + !,!- ./0 Un&!n"12n&!n" N3m3( 4 T!$2n 5+46 -en-!n" P!7!) Pe(-!m!$!n Ni'!i B!(!n" &!n J!*! &!n P!7!) Pen72!'!n A-!* B!(!n" Me%!$ *e!"!im!n! -e'!$ &i2!$ -e(!)$i( &en"!n Un&!n"12n&!n" N3m3( 54 T!$2n 20008 9e('2 mene-!9)!n Ke92-2*!n Men-e(i Ke2!n"!n -en-!n" Pe&3m!n Pen"$i-2n"!n Pen")(e&i-!n P!7!) M!*2)!n B!"i Pen"2*!$! Ken! P!7!) Y!n" Me'!)2)!n Pen,e(!$!n Y!n" Te(2-!n" P!7!) &!n Pen,e(!$!n Y!n" Ti&!) Te(2!-!n" P!7!):Men"in"!- # 5.Un&!n"12n&!n" N3m3( / T!$2n 5+46 -en-!n" Ke-en-2!n Um2m &!n T!-! ;!(! Pe(9!7!)!n .Lem!(!n Ne"e(! Re92'i) In&3ne*i! T!$2n 5+46N3m3( 4+8 T!m!$!n Lem!(!n Ne"!(! Re92'i) In&3ne*i! N3m3( 62/20 *e!"!im!n! -e'!$ &i2!$ -e(!)$i( &en"!n Un&!n"12n&!n" N3m3(5/ T!$2n 2000 .Lem!(!n Ne"!(! Re92'i) In&3ne*i! T!$2n 2000 N3m3( 52/8 T!m!$!n Lem!(!n Ne"!(! Re92'i) In&3ne*i! N3m3( 6+440:2.Un&!n"12n&!n" N3m3( 7 T!$2n 5+46 -en-!n" P!7!) Pen"$!*i'!n .Lem!(!n Ne"!(! Re92'i) In&3ne*i! T!$2n 5+46 N3m3( 508 T!m!$!n Lem!(!n Ne"!(! Re92'i) In&3ne*i! N3m3( 62/60 *e!"!im!n! -e'!$ &i2!$ -e(!)$i( &en"!n Un&!n"12n&!n" N3m3( 57 T!$2n 2000 .Lem!(!n Ne"!(! Re92'i) In&3ne*i! T!$2n 2000 N3m3( 5278 T!m!$!n Lem!(!n Ne"!(! Re92'i) In&3ne*i! N3m3( 6+450:6.Un&!n"12n&!n" N3m3( 4 T!$2n 5+46 -en-!n" P!7!) Pe(-!m!$!n Ni'!i B!(!n" &!n J!*! &!n P!7!) Pen72!'!n A-!* B!(!n" Me%!$ .Lem!(!n Ne"!(! Re92'i) In&3ne*i! T!$2n 5+46 N3m3( 558 T!m!$!n Lem!(!nNe"!(! Re92'i) In&3ne*i! N3m3( 62/40 *e!"!im!n! -e'!$ &i2!$ -e(!)$i( &en"!n Un&!n"12n&!n" N3m3( 54 T!$2n 2000 .Lem!(!n Ne"!(! Re92'i) In&3nei! T!$2n 2000 N3m3( 5248 T!m!$!n Lem!(!nNe"!(! Re92'i) In&3ne*i! N3m3( 6+4/0:4. Ke92-2*!n P(e*i&en N3m3( 264/M T!$2n 2000:MEMUTUSAKANMene-!9)!n # KEPUTUSAN MENTERI KEUANGAN TENTANG PEDOMAN PENGHITUNGAN PENGKREDITAN PAJAK MASUKAN BAGI PENGUSAHA KENA PAJAK YANG MELAKUKAN PENYERAHAN YANG TERUTANG PAJAK DAN PENYERAHAN YANG TIDAK TERUTANG PAJAK.P!*!' 5.50 Pen"2*!$! Ken! P!7!) ,!n" men""2n!)!n B!(!n" M3&!' 2n-2) #!.)e"i!-!n 2*!$! ,!n" men"$!*i')!n B!(!n" Ken! P!7!) &!n !-!2 J!*! Ken! P!7!) ,!n" !-!* 9en,e(!$!nn,! -e(2-!n" P!7!) Pe(-!m!$!n Ni'!i: &!n.)e"i!-!n '!in ,!n" -i&!) -e(2-!n" P!7!) Pe(-!m!$!n Ni'!i &!n !-!2 &ie!*)!n &!(i 9en"en!!n P!7!) Pe(-!m!$!n Ni'!i8&!9!- men")(e&i-)!n P!7!) M!*2)!n !-!* 9e(3'e$!n B!(!n" M3&!' -e(*e2-8 ,!n" e*!(n,! *e!n&in" &en"!n 9(3*en-!*e 9en""2n!!n B!(!n" M3&!' ,!n" &i"2n!)!n 2n-2) )e"i!-!n 2*!$! ,!n" men"$!*i')!n B!(!n" Ken! P!7!) &!n !-!2 J!*! Ken! P!7!)8 ,!n" !-!* 9en,e(!$!nn,! -e(2-!n" P!7!) Pe(-!m!$!n Ni'!i..20 D!'!m $!' Pen"2*!$! Ken! P!7!) *e!"!im!n! &im!)*2& &!'!m !,!- .50 -e'!$ men")(e&i-)!n *e'2(2$ P!7!) M!*2)!n !-!* B!(!n" M3&!' -e(*e2-8m!)! !"i!n P!7!) M!*2)!n 2n-2) )e"i!-!n '!in ,!n" -i&!) -e(2-!n" P!7!) Pe(-!m!$!n Ni'!i &!n !-!2 &ie!*)!n &!(i 9en"en!!n P!7!) Pe(-!m!$!n Ni'!i8 &i$i-2n" &en"!n (2m2* *e!"!i e(i)2-# 9< =PM11111TDen"!n )e-en-2!n !$%! #9!-!B!(!n" M3&!'-e(*e2- 4 -!$2n8 -e-!9i 2n-2) 9en"$i-2n"!n )em!'iP!7!) M!*2)!n ini m!*! m!n>!!- &i-e-!9)!n 5 -!$2n0.1P!7!) M!*2)!n !-!* -(2?) ,!n" $!(2* &i!,!( )em!'i#R9 / mi',!(R9200 72-!11111111111 = 11111111111C R94.000.000800R9/0 mi',!( 5. Un-2) 2)!n !(!n" m3&!'#1P!7!) M!*2)!n 2n-2) 9eme'i!n *3'!( 2n-2) -(2?)1-(2?) ,!n" &i"2n!)!n 2n-2) &2! -272!n8 ,!i-2 2n-2) *e)-3( 9e()e2n!n &!n &i*-(i2*i 7!"2n" *e(-! *e)-3( 9!(i)!*i &!n &i*-(i2*i min,!) 7!"2n" C R950.000.000800:1T3-!' 3mDe- .Y0 2005 R9/0.000.000.000800 &i!n-,!(!n,!R9/.000.000.000800 e(!*!' &!(i 9en72!'!n 7!"2n".R9/ mi',!( 1111111111 @ R950 72-! C R95.000.000800R9/0 mi',!(P!*!' 6Pen"$i-2n"!n )em!'i P!7!) M!*2)!n ,!n" -i&!) &!9!- &i)(e&i-)!n *e!"!im!n! &im!)*2& &!'!m P!*!' 5 !,!- .20 &!n P!*!' 2 !,!- .20 &i'!)2)!n 9!&! !)$i( -!$2n 2)28 *e$in""! $!*i' 9en"$i-2n"!n )em!'i P!7!) M!*2)!n ,!n" -i&!) &!9!- &i)(e&i-)!n -e(*e2- !(2 &i)e-!$2i 9!&! M!*! P!7!) !)$i( -!$2n 2)2 -e(*e2-. O'e$ *e! i-2 9en"$i-2n"!n )em!'i P!7!) M!*2)!n ,!n" -i&!) &!9!- &i)(e&i-)!n &en"!n P!7!) M!*2)!n ,!n" &!9!- &i)(e&i-)!n 9!&! *2!-2 M!*! P!7!) 9!'in" '!m! 6 .-i"!0 2'!n *e-e'!$ e(!)$i(n,! M!*! P!7!) !)$i( -!$2n 2)2 *e*2!i &en"!n )e-en-2!n Un&!n"12n&!n" P!*!' + !,!- .+0 Un&!n"12n&!n" P!7!) Pe(-!m!$!n Ni'!i B!(!n" &!n J!*! &!n P!7!) Pen72!'!n A-!* B!(!n" Me%!$ *e!"!im!n! -e'!$ &i2!$ -e(!)$i( &en!n Un&!n"12n&!n" N3m3( 54 T!$2n 2000.P!*!' 4;2)29 7e'!*P!*!' 5;2)29 7e'!*P!*!' /Pen"2*!$! Ken! P!7!) ,!n" &im!)*2& &!'!m P!*!' ini !&!'!$ !n-!(! '!in Pen"2*!$! Ken! P!7!) ,!n" men"$i-2n" P!7!) M!*2)!n &en"!n men""2n!)!n Pe&3m!n Pen")(e&i-!n P!7!) M!*2)!n !"i Pen"2*!$! Ken! P!7!) ,!n" e(&!*!()!n Un&!n"12n&!n" N3m3( 7 T!$2n 5+46 -en-!n" P!7!) Pen"$!*i'!n *e!"!im!n! -e'!$ &i2!$ -e(!)$i( &en"!n Un&!n"12n&!n" N3m3( 57 T!$2n 2000.P!*!' 7;2)29 7e'!*P!*!' 4;2)29 7e'!*