pokok-pokok perubahan ruu selesai 15-8-2008

8/18/2019 Pokok-pokok Perubahan Ruu Selesai 15-8-2008

http://slidepdf.com/reader/full/pokok-pokok-perubahan-ruu-selesai-15-8-2008 1/52

DISAMPAIKAN OLEH:

DR. I MADE GDE ERATA, M.A.

04/06/16 1



POKOK-POKOK PERUBAHAN

1. SUBJEK PAJAK 2. OBJEK PAJAK 3. OBJEK PAJAK PASAL 4 AYAT (2)4. PENGECUALIAN DARI OBJEK PAJAK 5. BIAYA PENGURANG PENGHASILAN BRUTO6. NORMA PENGHITUNGAN PENGHASILAN NETO

7. PENGHASILAN TIDAK KENA PAJAK . TARI!". PENCEGAHAN PENGHINDARAN PAJAK (PASAL 1)1#. PEMOTONGAN$PEMUNGUTAN11. KREDIT PAJAK LUAR NEGERI (PASAL 24)

12. ANGSURAN PAJAK TAHUN BERJALAN13. KETENTUAN PERPAJAKAN PERTAMBANGAN DAN SYARIAH14. !ASILITAS PERPJAKAN BAGI UMKM

04/06/16 2



1. SUBJEK PAJAK

P%&'*+ P%+,%&-+ B%+-/ U*0 T%-%'-G+,R+, +-/ &* + %+'+ +D%8-% *%&9%& +-/ /%,-+ *0 %''

+-%&+%-

A'*+ P%&:0+M%%&'* 0/ %/+ %+,+ %+%,*/+

,+, + &+, +-/ &* + %+'+

;+, %&,+/+ '%0 <P '& +%,%& *%:,BUT

U+-/ %++,$%+,+-** %&/%:+,+%&,+,+ *%8& +='+% (%=8%&8%)

04/06/16 3



2. OBJEK PAJAKP%+,'0+ H/ B+, P%&-:+,+

P%+,0*'+ & *0 ;+, :%&:** *;&0

I:'+ :+,B+, O:',* ;+, D-%& - D%&'%0

R%/*+

S&'* B+/ I++%*

04/06/16 4



PENGALIHAN HAK DI BIDANG PERTAMBANGAN

M%+%,*/+ /%+-+,+ /&%+ %+'+ -%+,'0+ *%:,+ - *%'&0 0/ %+:+,+>-+ -&- *%&- ' %:;+> - %&'+' %&*0+ %&-:+,+ %&/+ :%// (P*' 4 ;- (1) 0&? +,/ 5)

A'*+ %&:0+H/$I+-%&%*- B+, P%&-:+,+ '0 0/

%+:+,+ ;+, /%-%+-++; -& -%&*%+&.P%+,'0+ 0/ -%&*%:- /% 0/ '+ -

%+;%::/+ %%,+, 0/ %%&'%0 /%+-+,+

(8-' ,+).K%+-+,+ -%&*%:- -%&*/ ' %+,%&-+

%+,0*'+ ;+, %&/+ :%/ / :%&*&/+UU PP0 + -/ -%&*/ ' */% :, 0*' KPS.

04/06/16 5

O

B

J

EK

P

A

J

A

K



PENGHASILAN DARI USAHA BERBASIS SYARIAH

P%+,0*'+ & /%,-+ *0 :%&:***;&0 -%,*/+ *%:, :%/ /.

A'*+ P%&:0+P%&'/+ ;+, * +-& /%,-+

*0 :%&:** *;&0 *%%&- :+/*;&0 + '%:, /%+,+ *;&0'+ %+,+ /%,-+ *0 + :+/

*%&- '%:, /%+,+ /+9%+*+'

04/06/16 6

O

B

J

EK

P

A

J

A

K



IMBALAN BUNGA

I:'+ :+, ;+, %&'%0 <P*%0:+,+ %+,+ %'/*++UU KUP -%,*/+ *%:, :%//.

A'*+ P%&:0+M%:%& %+%,*+ + *&

0/ ;+, '%:0 /- :, @*/*+-/ %+,%+ / -* :'+:+, ;+, -%& <P.

04/06/16 7

O

B

J

EK

P

A

J

A

K



BUNGA OBLIGASI YANG DITERIMA REKSADANA

K%-%+-+ %+,%8'+ :+, :',*;+, -%& &%/*+ (P*' 4 ;- (3)0&? ) *%:, :%/ PP0 8:- *%0+,,' RUU PP0 %+,0*'+ -%&*%:-%&/+ :%/ /.

A'*+ P%&:0+ T+ *%' %+&+ &%/*+ +-/

%+,,&0/+ +9%*-* :, +9%*-& /%8'-/ %+8 **&+.%+,0'+,/+ *-&* + /%-* ;+,

/&+, *%0- +-& +*--* /%+,++ %+8-/+ /%*%-&+ %+,-+/ ('%9%' ';+, @%') -%&0 & <P;+, :%&+9%*-* :',*.

04/06/16 8

O

B

J

EK

P

A

J

A

K



SURPLUS BANK INDONESIA

S&'* B+/ I++%* -%,*/+*%:, :%/ /.

A'*+ P%&:0+M%+;%'&*/+ %+,+ /%-%+-+ UU BI

;+, %+;-/+ :0 *%++, -/ UU ;+, %+,-& :0 S&'* BI%&/+ :%/ / / S&'* BI

:/+ %&/+ :%/ /.

04/06/16 9

O

B

J

EK

P

A

J

A

K



3. OBJEK PAJAK PASAL 4 AYAT (2)

M%+%,*/+ :%/ PP0 P*' 4 ;- (2) ;+,

*%' + -/ *%8& %/*'*- -& '/%-%+-+ +> *%%&- +-& '+ B+, :',* + S&- U-+, N%,& H0 ++ P%+,'0+ *0 *+,+ %&*0+ '

9%+-& P%&*%+ -+0 + :+,++

M%+0/+ :+, *++ /%&* ;+,*%/&+, /%+ PP0 P*' 23 @+' %+ :%/PP0 P*' 4 ;- (2) @+'.

M%+:0 :%/ PP0 P*' 4 ;- (2) @+'%'- P%+,0*'+ & -&+*/* %&9-? + P%+,0*'+ & *0 &%' %*--%.

04/06/16 10



4. PENGECUALIAN DARI OBJEK PAJAK

/- + *:+,+ /%,+ ;+,*?-+; : :, %%'/ , ;+,/ I++%*

I+-%& 8&&-% 9%+

B%** B,+ ': +- %+;%&-+ KIK

S* '%:0 '%:, +&': :+,%+/+ + :+, %+%'-+ +

%+,%:+,+ B+-+$*+-++ ;+, -%& & BPJS

04/06/16 11



AKAT DAN SUMBANGAN KEAGAMAAN

S %+,+ /-> *:+,+/%,+ ;+, *?-+; : :,%%'/+; -%,*/+ , :/+%&/+ :%/ / (*;&-> '' -&

%+,+ PMK)

A'*+ P%&:0+

M%:%&/+ %&'/+ ;+, *%-& :,

*% <P -+ %++, ,;+, +-.

04/06/16 12

B

U

K

A

N

O

B

J

E

K

PA

J

A

K



INTERCORPORATE DI!IDEND

S;&- %'/ *0 /-? :, <P ;+,%+%& +-%& 8&&-% 9%+0*.

A'*+ P%&:0+ T/ :-*+ ;+, -%,* %+,%+

*0 /-? *%0+,, *;&- + *%&+,%+:'/+ %&:%+ %+-

+-& @*/* + <P.

04/06/16 13

B

U

K

A

N

O

B

J

E

K

PA

J

A

K



BEASIS"A

B%** /%8'/+ *%:, O:%/P/ (*;&-> '' -& %+,+ KMK)

A'*+ P%&:0+

M%+&+, %&+ *%&- *;&/- (<P)+-/ %+/+, &,& %%&+-0' %++,/-/+ /'-* *:%&; +* %'' %+/+.

04/06/16 14

B

U

K

A

N

O

B

J

E

K

PA

J

A

K



BAGIAN LABA UNIT PENYERTAAN KIK

B,+ ': ;+, -%& - %&'%0%%,+, +- %+;%&-+ K+-&/ I+9%*-*K'%/-? (KIK) :/+ %&/+ O:%/ P/.

A'*+ P%&:0+

M%+,+,/- /%-%+-+ %&'/+ KIK ;+,%&*/+ %+,+ @& - /+,* ;+,*%' + 0+; -%,*/+ ' SE> ;-%+,0*'+ &%/*+ 0+; /%+ / -+,/- :+ + %+,0*'+ &&%%-+ ;+, %&'%0 ;+,%&'%0+; %%,+, +- %+;%&-++KIK -/ /%+ /.

04/06/16 15

B

U

K

A

N

O

B

J

E

K

PA

J

A

K



SISA LEBIH LEMBAGA PENDIDIKAN DAN

LEMBAGA LITBANG

** '%:0 '%:, +&': :+,%+/+ +$- :+, '-:+,(;+, -%'0 -%&?-& +*-+*;+, %:+,+;) ;+,

-+/+ /%:' ' +,//- '+, ' %- -0+(/%-%+-++; -& '%:0 '+-%+,+ - :%&*&/+ PMK).

A'*+ P%&:0+

M%+/+, &,& P%%&+-0' %++,/-+ /'-* *:%&; +* %'' %+/+ +%+,*+ ' + -%/+', -+,,.

04/06/16 16

B

U

K

A

N

O

B

J

E

K

P

A

J

A

K



BANTUAN#SANTUNAN DARI BPJS

B+-+$*+-++ & BPJS ;+,-%& <P -%&-%+- :/+%&/+ O:%/ P/ (/%-%+-+'%:0 '+- -& %+,+ -

:%&*&/+ PMK).

A'*+ P%&:0+M%+/+, &,& %%&+-0

' %++,/-+ /%*%0-%&+*;&/- /&+, %''%:%+-/+ S*-% J++ S*'N*+'.

04/06/16 17

B

U

K

A

N

O

B

J

E

K

P

A

J

A

K



$. BIAYA PENGURANG PENGHASILAN BRUTO

B; P&* + P%+'+

B; B%**

P-+, T/ T%&-,0

P%/+ D+ C+,+S:+,+ ;+, - :;/+

04/06/16 18



BIAYA PROMOSI DAN PENJUALAN

B; P&* + P%+'+ -%,*/+*%:, %+,&+, %+,0*'+ :&- ;+,/%-%+-++; -& '%:0 '+- %+,+ PMK.

A'*+ P%&:0+B; &* + %+'+ -

+8' ' :%&:, :%+-/ +:%&,+-+, %+* *0 <P*%0+,, %&' -& *%8& /0**' PMK -%&*/ :%*&+ :;

-%&*%:- ;+, - /&+,/+ &%+,0*'+ :&-.

04/06/16 19

B

IA

Y

A



BIAYA BEASIS"AB%** ;+, - :;/+ %&'*

%'- %:%&+ :%** /%:/+ %, *%%&- %'& +0** -%- -%- %%&0-/+

/%&++;.A'*+ P%&:0+M%+&+, %&+ *%&- *;&/- (<P)

+-/ %+/+, &,& %%&+-0

' %++,/-/+ /'-* *:%&; +* %'' %+/+.

04/06/16 20

B

IA

Y

A



PIUTANG TAK TERTAGIH

S;&- +-/ %:;/+ -+, ;+,

+;-=+;- -/ - -,0 %&0%+1. -%'0 :;/+ ' '&+ ': &, /%&*'2. <P 0&* %+;%&0/+ ?-& -+, ;+, -/

- -,0 /% DJP +3. -%'0 *%&0/+ %&/& %+,0++; /%

P%+,'+ N%,%& - +*-+* %%&+-0 ;+,%++,+ -+, +%,& - %&++-%&-'* %+,+ %:-& ;+, :%&*+,/-+ --%'0 :'/*/+ ' %+%&:-+ -/0** - %+,/+ & %:-& :0-+,+; -%'0 0*/+.

S;&- +& 3 -/ :%&'/ :, -+, %:-&/%8' ;+, 0*/+.

A'*+ P%&:0+ M%:%&/+ /%&+,++ *;&- %+,0*+ -+,

-/ -%&-,0 +-/ %+,0'+,/+ /%*'-+=/%*'-+;+, -:' /&%+ *;&- ;+, :%&'/ *%/&+,.

04/06/16 21

B

IA

Y

A



PEMUPUKAN DANA CADANGANP%:%+-/+ 8+,+ %&'* %'-1. 8+,+ -+, -/ -%&-,0 +-/ *0 :+/ + :+ *0

'+ ;+, %+;'&/+ /&%-> *% ,+ *0 %+,+ 0/ *>

%&*0+ %:;+ /+*%+> + %&*0+ +/ -+,2. 8+,+ +-/ *0 *&+* -%&*/ 8+,+ :+-+ **';+, :%+-/ '%0 B+ P%+;%'%+,,& J++ S*'

3. 8+,+ %+++ +-/ L%:, P%++ S++4. 8+,+ :; &%/'* +-/ *0 %&-:+,+5. 8+,+ :; %+++ /%:' +-/ *0 /%0-++ +6. 8+,+ :; %+-+ + %%'0&+ -%- %:+,+

':0 +*-& +-/ *0 %+,'0+ ':0 +*-&>A'*+ P%&:0+ M%:%&/+ %&'/+ ;+, * :, + *0 ;+,

%+;'&/+ /&%- M%+,/& %:%+-/+ **-% ++ **' +*+' +

%:%+-/+ L%:, P%++ S++ M%+,/& /%:+ %+8+,+ ;+, 0&* '/*/+

'%0 <P ;+, :%&,%&/ ' :+, *0 %&-:+,+>

/%0-++> + %+,'0+ ':0 +*-&.

04/06/16 22

B

IA

Y

A



SUMBANGAN YANG DAPAT DIBIAYAKAN

S:+,+ ;+, - :;/+ %'-

1. *:+,+ %++,,'+,+ :%+8++*+'

2. *:+,+ %+%'-+ + %+,%:+,+;+, '//+ I++%*

3. :; %:+,++ +?&*-&/-& **'4. *:+,+ ?*'-* %+/+5. *:+,+ %:++ '0&,

A'*+ P%&:0+ M%:%&/+ +*%+-? - &+,+ /%

*;&/- (<P) ,& *%8& '+,*+,:%&%&+ *%&- ' %:+-%++,,'+,+ /&:+ :%+8+ +%++,/-+ /'-* 0 + &%*-*:+,*.

04/06/16 23

B

IA

Y

A



%. NORMA PENGHITUNGAN PENGHASILAN NETO

B-* %&%&+ *0 +-/ -%+,,+/+ +& %+,0-+,+%+,0*'+ +%- +//+ & R 6## -%+ *%:%*& R 4> '&.

A'*+ P%&:0+M%+;%*/+ %+,+ -+,/- %&%/++

*- +.D0&/+ %+,+ %++,/-+ :-*

%&%&+ *0> / <P -/ %+%/+ '0 %&%&+ *0 ;+, '&/++;0+; * %+,+ R 6## -.

04/06/16 24



&. PENGHASILAN TIDAK KENA PAJAK

SekarangSekarang(Rp)(Rp)

RUURUU(Rp)(Rp)

WPWP 2.880.000,-2.880.000,- 15.840.000,-15.840.000,-

WP kawinWP kawin 1.440.000,-1.440.000,- 1.320.000,-1.320.000,-

Isteri bekerjaIsteri bekerja 2.880.000,-2.880.000,- 15.840.000,-15.840.000,-

TanggunganTanggungan 1.440.000,-1.440.000,- 1.320.000,-1.320.000,-

Maks. TanggunganMaks. Tanggungan K/3K/3 K/3K/3

04/06/16 25



'. TARI (PASAL 1&) T&? <P O&+, P&:

T&? <P B+

T&? <P P%&*%&+T%&:/

T&? D9%+ ;+, -%& <P &+,&: ' +%,%&

04/06/16 26



TARI "P ORANG PRIBADIK%-%+-+ S%/&+,

!. !. "a#isan Peng$asi%an"a#isan Peng$asi%an Tari& Tari&

1.1. '.(. )# 50.000.000,-'.(. )# 50.000.000,- 5%5%

2.2. *i atas )#50.000.000,- s.(. )# 250.000.000*i atas )#50.000.000,- s.(. )# 250.000.000 15+15+

3.3. *i atas )#250.000.000,- s.(.)#500.000.000,-*i atas )#250.000.000,- s.(.)#500.000.000,- 25+25+

4.4. *i atas )#500.000.000,-*i atas )#500.000.000,- 30+30+

04/06/16 27

!. !. "a#isan Peng$asi%an"a#isan Peng$asi%an Tari& Tari& 1.1. '.( )# 25.000.000,-'.( )# 25.000.000,- 5+5+

2.2. *i atas )#25.000.000,- s.(. )# 50.000.000,-*i atas )#25.000.000,- s.(. )# 50.000.000,- 10+10+

3.3. *i atas )#50.000.000,- s.(. )# 100.000.000*i atas )#50.000.000,- s.(. )# 100.000.000 15+15+

4.4. *i atas )#100.000.000,- s.(.)#200.000.000,-*i atas )#100.000.000,- s.(.)#200.000.000,- 25+25+

5.5. *i atas )#200.000.000,-*i atas )#200.000.000,- 35+35+

RUU:RUU:

T

AR

I

F



TARI "P BADAN

"a#isan Peng$asi%an"a#isan Peng$asi%an Tari& Tari&

s.( )# 50.000.000,-s.( )# 50.000.000,- 10+10+

*i atas )#*i atas )#50.000.000,- s.(.50.000.000,- s.(. )# 100.000.000,-)# 100.000.000,- 15+15+

*i atas )#*i atas )#100.000.000,-100.000.000,- 30+30+

04/06/16 28

K%-%+-+ S%/&+,

RUU:RUU:

Tarif tunggal sebesar 28%Tarif tunggal sebesar 28%

Mulai taun 2010 !iturun"an #en$a!i 25%.Mulai taun 2010 !iturun"an #en$a!i 25%.

lasan &erubaan: lasan &erubaan:

Tarif tunggal selaras !engan 'rinsi' netralitasTarif tunggal selaras !engan 'rinsi' netralitas

!ala# 'engenaan 'a$a" atas (& ba!an.!ala# 'engenaan 'a$a" atas (& ba!an.

Tarif !iturun"an se)ara bertaa' untu"Tarif !iturun"an se)ara bertaa' untu"

#ening"at"an !a*a saing !engan negara+negara#ening"at"an !a*a saing !engan negara+negara

lain !ala# #enari" in,estasi luar negerilain !ala# #enari" in,estasi luar negeri

T

A

R

I

F



TARI "P PERSEROAN TERBUKA

<P :+ ' +%,%& :%&:%+-/ %&*%&+

-%&:/ %%&'%0 %+&++ -&? *%:%*& 5& -&? <P :+ ;+, :%&'/ *%++,%%+0 *;&-'+, *%/- 4# & '0 /%*%'&0+

*0 ;+, *%-& %&,+,/+ :&*%?%/ I++%*

%&*;&-+ -%&-%+- '++;.

A'*+ P%&:0+P%+&++ -&? + /*/+ +-/

%++,/-/+ %&++ *& ' *%:,*:%& %:;+ + *0 + %+&+,%++,/-+ '0 %&*%&+ -%&:/ +/%%'/+ :'/ %&*%&+ -%&:/.

04/06/16 29

T

A

R

I

F



TARI DI!IDEN YANG DITERIMA "P OP

DALAM NEGERI T&? ;+, /%+/+ -* 9%+ ;+, -%& <P OP '

+%,%& '0 *%-+,,=-+,,+; *%:%*& 1# + :%&*?- @+'(-& '%:0 '+- %+,+ PP.

A'*+ P%&:0+RUU PP0 -%- %+,+- 8'**8' *;*-% *%0+,, 9%+

-%- %&/+ :%/ /.N+> %&' :%&/+ +*%+-? :%& -&? PP0 ;+, &%+0

-* 9%+ ,& :%:+ / ;+, -+,,+, %%,+, *0 &+,

&: - /&+, +-/ %+&+, %&*0+ ,& %+*-&:*/+

%+,0*'++; /% & %%,+, *0 /&%+ +9%*-* ' :%+-/ %+;%&-+ '

%+,++, &*/ ;+, '%:0 :%*& & +9%*-*' %+-/ %*- + :',* T&? @+' %:%&/+ /%*%%&0+ +*-&* :, <P +

DJP.

04/06/16 30

T

A

R

I

F



. PENCEGAHAN PENGHINDARAN PAJAK (PASAL 1')

1. P%:%'+ *0 - *%- %&*0+ <P' +%,%& %'' S%*' P&*%C+; (SPC).

2. P%+'+ *0 SPC - 09%+ 8+-&;;+, %'/ *0 <P ' +%,%&.

3. P%:;&+ , %/*-&- ;+, :%/%& <P ' +%,%& ;+, %'/ 0:+,+

*-% %+,+ %&*0+ '& +%,%&(%&*0+ +/) ' :%+-/ :; -%+,%'&+ '++; ;+, :;&/+ /%%&*0+ '& +%,%& -%&*%:-.

04/06/16 31



PASAL 1' AYAT (3*)

<: P/ ;+, %'//+ %:%'+*0 - /-9 %&*0+ %'' 0/'+ - :+ ;+, :%+-/ +-/

/* %/+ (S%8' P&*%C+;)> - -%-/+ *%:, 0/;+, *%:%+&+; %'//+ %:%'+-%&*%:- *%++, <: P/ ;+,:%&*+,/-+ %+; 0:+,+*-% %+,+ 0/ '+ - :+-%&*%:- + -%&- /%-/&+%+%-+ 0&,.

04/06/16 32



04/06/16 33

B+/ A

BFI L-

LN

DN

PT %'/ 1##*0 BFI L-.

PT

B+/ A %+'**%- /&%- -* PT

/% BFI L-

Merupakan penjualanasset kredit kepadaPT X

B+/ A%'/**%- /&%--* PT

Special Purpose Company



PASAL 1' AYAT (3+)

P%+'+ - %+,'0+ *0 %&*0++-& (8+- 8+; - S%8' P&*%C+;) ;+, &/+ - :%&-%-

/%/+ +%,& ;+, %:%&/+%&'++,+ / (T H9%+ C+-&;) ;+,%+; 0:+,+ *-% %+,+ :+;+, &/+ - :%&-%- /%/+ I++%* - :%+-/ *0 -%- I++%*

- -%-/+ *%:, %+'+ -%+,'0+ *0 :+ ;+, &/+ -:%&-%- /%/+ I++%* - :%+-/*0 -%- I++%*.

04/06/16 34



04/06/16 35

PT$BUT BFI

BFI L-

US C.

UK C.L

N

DN

BFI L-. %'/1## PT$BUT BFI

US C. %'/ 5#*0 BFI L-.

UK C. %'/5# *0 BFI

L-.

PT

US C. UK C.%+' *0BFI L-. ;,'/+;/% PT

M%&/+ %+'+/%%'/+ US C. UKC. -* PT$BUT BFI /%PT

Conduit/Dummy Company



PASAL 1' AYAT (3)

B%*&+; %+,0*'+ ;+, %&'%0 <:P/ &+, &: ' +%,%& & %:%&/%& ;+, %'/ 0:+,+ *-%

%+,+ %&*0+ '+ ;+, -/ &/++ -/ :%&-%- /%/+ I++%*- -%+-/+ /%:'> ' 0' %:%&/%& %+,'0/+ *%'&0 - *%:,+%+,0*'+ <: P/ &+, &: '

+%,%& -%&*%:- /% ' :%+-/ :; -%+,%'&+ '++; ;+, :;&/+ /%%&*0+ ;+, -/ &/+ + -/:%&-%- /%/+ I++%* -%&*%:-.

04/06/16 36



04/06/16 37

Meminimalkan Penghindaran Pajak

A

C

L

N

DN

T%&-0:+,+*-%+-& C %+,+

PT

PT

P%:;&+-++,+ /%'&,

P%:;&+G

P%:;&+M+,%%+- ?%%$&;'- $''

K%'&, A

P%+,0*'+A I++%*

'0%:;&+ , %:;&+ -++,+/%'&,



1. PEMOTONGAN#PEMUNGUTAN

P%:%+ -&?%-+,+$%+,-+S- T%&-+,P%&'*+ O:%/ PP0 P*' 22P%&:0+ -&? PP0 P*' 23P%+%,*+ + P%&'*+ O:%/ PP0

P*' 26

04/06/16 38



PEMBEDAAN TARI POT#PUT

P%:%+ -&?%-+,+$%+,-+ T&? :, <P :%&=NP<P

T&? :, <P -/ :%&=NP<P

A'*+ P%&:0+ T&? '%:0 -+,, :, <P ;+, -/

:%&=NP<P +-/ %+&+, <P-%&*%:- %+?-& + %%&'%0NP<P

04/06/16 39

P

O

T

/

P

U

T



SAAT TERUTANG

K%-%+-+ *- -%&-+, PP0 P*' 23$26 *- :; :%:+/+ (/) '%:/+ 0*/+.S- -%&-+, PP0 P*' 23$26 %+S- :;&/+S- *%/+ +-/ :;&/+ +K%-/ %:;&++; -%'0 -0 -%.

A'*+ P%&:0+

P%+,/+ :%:+ :; ' %:/+(/0& -0+ :/) -/ %+/+-:'+; /%:+ %:;&+ - 0/-* *- %+,0*'+.

04/06/16 40

P

O

T

/

P

U

T



TARI PEMOTONGAN#PEMUNGUTAN

enis P!t/Putenis P!t/Put Tari& !n-PWPTari& !n-PWP(iban(ingkan(iban(ingkan

Tari& PWPTari& PWP

Pasa% 21Pasa% 21 20+ %ebi$ tinggi20+ %ebi$ tinggi



04/06/16 41

P

O

T

/

P

U

T



PERLUASAN OBJEK PPH PASAL 22

<P ;+, %:%' :&+, ;+, -%&,'+,*+,- %0 +,- PP0 P*' 22*%:, %:;&+ PP0 -0+ :%&'+.

A'*+ P%&:0+

P%:%'+ :&+, ;+, -%&,'+, *+,-%0 %+8%&+/+ -%+*/%+ %/+* (%+,0*'+) ;+,*+,- :%*& ;+, /+; /%+,/++:%' *%%+0+; :;&.

04/06/16 42

P

O

T

/

P

U

T



PERUBAHAN TARI PPH PASAL 23 T&? PP0 P*' 23 ;+, *%' 0+;

15 :0 %+ *%:, :%&/-15 & %&%&+ :&- -* 9%+>

:+,> &;'-> + 00> %+,0&,+>:+* + *%%+*+;

2 & %&%&+ :&- -* :'+ *%>:'+ * +%%+> * /+*-&/*> */+*'-+> + * '++;.

A'*+ P%&:0+M%:%&/+ /%*%%&0++ %-+,+ PP0

P*' 23 -* * %'' %+%&+ *- -&?%?%/-? %-+,+.

04/06/16 43

P

O

T

/

P

U

T



PERLUASAN DAN PENEGASAN OBJEK PASAL 2%

P%&'*+ :%/ :&

K%+-+,+ /&%+ %:%:*+ -+,P%+%,*+P&% * -%-/+ :-& -%&*%+&

%&'* %+ &% * + -&+*/*'++, +' '++;

A'*+ P%&:0+M%+:0 :%/ :& ;+, *%' + -/ :*

'//+ %-+,+ + %+%,*/+ :0&% * ;+, %+ :%/ PP0 P*' 26 -/0+; ;+, :%& +-%&%*- &-% * +

/%+-+,+ & -&+*/* %&9-? '++; (-&+*/*'++, +' , %&/+ :%/ PP0 P*' 26).

04/06/16 44

P

O

T

/

P

U

T



11. KREDIT PAJAK LUAR NEGERI (PASAL 24)

K%-%+-+ %+,%+ %+%+-+ *:%&

%+,0*'+ %&'* %'-*:%& %+,0*'+ & %+,'0+ 0/%+:+,+ '0 +%,& -%-'/* %+:+,+ :%&*:%& %+,0*'+$/%+-+,+ &%+,'0+ 0&- -%- '0 +%,&-%- 0&- -%- :%&*:%& %+,0*'+$/%+-+,+ &%+,'0+ 0&- ;+, %+ :,+ &

*- :%+-/ *0 -%- '0 +%,&-%- :%+-/ *0 -%- :%&.

04/06/16 45



12. ANGSURAN PAJAK TAHUN BERJALAN (PASAL 2$)

P%+,0-+,+ PP0 P*' 25 :, <P

;+, : %:- '&+ /%+,+:%&/'PP0 P*' 25 <P O&+, P&: T%&-%+-!*/' L& N%,%&

04/06/16 46



PPH PASAL 2$ "P YANG "AJIB MEMBUAT LAPORAN

KEUANGAN BERKALA

S%'&0 %&*0+ ;+, :/+

%:- '&+ /%+,+ :%&/'- %:;& +,*&+ :%&*&/+'&+ /%+,+ :%&/' -%&*%:-.

A'*+ P%&:0+P%:;&+ +,*&+ - '%:0

%+8%&+/+ /%+ ;+,*%:%+&+;.

M%++,/-/+ %';++ /% :/.

04/06/16 47

P

A

S

AL

2

5



PPH PASAL 2$ "P ORANG PRIBADI TERTENTU

B%*&+; PP0 P*' 25 :, <P OP

%+,*0 -%&-%+- -%-/+'+, -+,, *%:%*& #>75 &%&%&+ :&-.

A'*+ P%&:0+M%:+- %&+,+/+ :%:+

/ :'++ <P OP %+,*0-%&-%+- (%+,%8%&) %+,+

%%&/%8' PP0 *' 25 ;+,:;& - :'+.

04/06/16 48

P

A

S

AL

2

5



ISKAL LUAR NEGERI

!*/' L& N%,%& (!LN) 0+; : :;&

'%0 <P ;+, :%&-'/ /% '& +%,%& ;+, -%'0:%&* '%:0 & 21 -0+ + :%' %'/NP<P.

K%-%+-+ + :%&'/ * %+,+ -0+2#1# *%0+,, ' -0+ 2#11 *%'&0 <P;+, :%&-'/ /% '& +%,%& -/ %&'%:;& !LN.

A'*+ P%&:0+M%+&+, <P +-/ %+-& *%:, <:

P/ + %'/ NP<P J+,/ /- 2 -0+ /+ %&,+/+ DJP

+-/ %%&:/ + %%&*/+ **-%+ +*-&* %&/+ *%0+,, !LN -/%&'/+ ',.

04/06/16 49

P

A

S

AL

2

5

G



13. KETENTUAN PERPAJAKAN PERTAMBANGAN DAN

SYARIAH

K%-%+-+ %&/+ :, :+, *0 %&-:+,+ +;/ + ,* :> :+, *0 +* :> :+, *0 %&-:+,+ :+, *0 :%&:** *;&0

-& -%&*%+& %+,+ P%&-&+ P%%&+-0.

A'*+ %&:0+K%,-+ %&-:+,+ %'/ /&/-%&*-//0** *%0+,, %&' %+,-&+ -%&*%+& 'PP.P%+,-&+ /%,-+ *0 :%&:** *;&0/*/+ +-/ %:%&/+ %&'/+ ;+,* %+,+ /%,-+ *0 /+9%+*+'.

04/06/16 50



14. ASILITAS PERPJAKAN BAGI UMKM

<P :+ ' +%,%& %+,+ %&%&+

:&- *. R5# '& %+- ?*'-*:%& %+,&+,+ -&? *%:%*& 5# &-&? +&' ;+, /%+/+ -* P%+,0*'+K%+ P/ & :,+ %&%&+ :&-* %+,+ R4> '&.

A'*+ P%&:0+I+*%+-? + :%&/+ ' &+,/

%+/+, &,& P%%&+-0 '&+,/ %:%&;+ UMKM.

M%+,&+, :%:+ / :, <P :+UMKM /:- %+%&+ -&? -+,,' PP0:+.

04/06/16 51

pokok-pokok perubahan ruu selesai 15-8-2008

Documents