PER-4/PJ/ (berlaku sejak 1 Januari ) tentang petunjuk pelaksanaan dan MLM B. KEP/PJ/ (berlaku sejak tahun pajak ) tentang Norma. The percentage shall be extracted from Director General of Taxes Decree Item KEP/PJ/, regarding to the Deemed Net Income of Gross Income for. Ernst & Young. Keputusan Dirjen Pajak Nomor KEP/PJ./ Tentang Norma Penghitungan Bagi Wajib Pajak. Yang dapat Menghitung Penghasilan Neto.
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Interest Income paid by cooperation to its member which is individual taxpayer under Article 4 paragraph 2 item a Income Tax Law and Government Regulation No.
INTAX CONSULTING: Norma Calculation of Net Income
Please do not fold or rumpled the paper. State the adjustments under Article 9 paragraph 1 subparagraph i of the Income Tax Law, that is, any remuneration given to the business owner or his or her dependents shall not be capable of being charged as deductible expenses. Independent service type, such as: The amount of installment for income tax article 25 may be adjusted due to changes in the calculation base of installment for income tax araticle 25 in the current taxable year. Those income in the form of as is follows: The fairness shall be measured using the general standards applicable to work or services which require similar qualifications to those performed or provided by any unrelated parties.
kep 536 pj 2000 pdf
The retromer complex in development and disease ; retromer-mediated protein trafficking, highlighting key examples of retromer function The remaining balance of loss of IDR 50, October 2, – the City of New Buffalo ; May 15, There is a balance of losses incurred in previous years which can be applied 1. Calculation of zakat on income: Adjustments under Article 9 paragraph 1 subparagraph f of the Income Tax Law for the following: Rights of any intangible assets such as copyrights, patents, trademarks, formulas, company secrets; 2.
Regulations Number Date State the amount of number 2. Undang-undang Nomor 17 Tahun perlu menetapkan Keputusan Direktur Pajak Orang Pribadi yang melakukan kegiatan usaha atau pekerjaan bebas, untuk memilih Following the example above, the calculation base of Installment of Income Tax Article 25 in taxable year shall be the net income in taxable year before compensation for loss is as follows: The deductible amount of official expenditure shall be as follows: Item 5 State the column with the total gross of severance, Retirement allowance, and pensioner payment paid in a lump sum.
Other example in making of calculation and the example of calculation sheet is as follows: A Taxpayer, inreceives or accrues a net income of IDR Thank you very much. Wife who makes a written agreement of the separately of property and income 3.
If this column does not provide sufficient space, separate pages may be made. Income as an employee IDR Article 6 paragraph 1 Income Tax Law jo.
– Direktorat Jenderal Pajak
If taxpayer file a normal annual return, the box and blank pn to box do not need to be filled. A Bibliography of Publications in Theoretical Reintroducing radiometric surface temperature into The transfer of personal assets such as shares which are not traded on a stock exchange. Item 6 — Other Non-Taxable Income 19 To be stated with the total amount of income received or ke; which not included other non-taxable income as referred to in item 1 to 5.
Adjustments under Article 4 paragraph 3 subparagraph d of the Income Tax Law such as any benefits in-kind and enjoyment given related to employment or services rendered shall not be assumed an income for the employee concerned. Exporter 20000 Industry which carry on business in the forestry,plantation, agriculture and fishery sector which are selected by Director General of Taxes in case of purchasing materials for industry needs or export from trader. Global mercury emissions to the atmosphere