KEP 536 PJ 2000 PDF


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.

Author: Namuro Kigam
Country: Anguilla
Language: English (Spanish)
Genre: Travel
Published (Last): 16 June 2013
Pages: 345
PDF File Size: 11.22 Mb
ePub File Size: 13.54 Mb
ISBN: 298-1-17060-388-7
Downloads: 57849
Price: Free* [*Free Regsitration Required]
Uploader: Zologami

Rewards and Prizes kpe Contests It shall mean any rewards and prizes given by way of contest or competition such as: If more than one calculation norm is used, the Taxpayer shall be required to make further calculations on a separate page and column 4 shall be completed with the phrase “see attachment – s”, while in column 5 shall be completed with calculations appearing on pm attachments.

Item 9 To be stated with the gross income received or accrued from the rent of land and or buildings in the taxable year concerned such as land, houses, flats, apartments, condominiums, office buildings, office buildings cum houses, houses cum offices, warehouses, or factories. No registered users and 9 guests.

kep 536 pj 2000 pdf

Gross income shall mean the amount of gross sales after deduction by goods returned, cash discounts and rebates offered in the taxable year concerned. For any married Taxpayers who split estate or marriage status nevertheless the wife wishes to fulfill her own right and tax obligation, the amount shall constitute the consolidated sales or gross income of the married couple and their natural and adopted children See Article 14 paragraph 2 of the Income Tax Law, The amount shall not include any income which has been subjected to final withholding tax and non taxable income.

HMRC statement of income. How many named species are valid? The income tax rate of Article 17 of Income Tax Law as follows: Furthermore, preliminary studies Lin et al.

INTAX CONSULTING: Norma Calculation of Net Income

From the research conducted using comparative research method, descriptive, and document analysis, it shows that there is a decrease in tax rates based on the latest Income Tax Act, but the principle of justice in the taxation of SMEs is still less than the old Income Tax Act.


It needs to be noticed that gross income received from self-employed professions shall be that received or earned by a Taxpayer through an occupation where he is not either a regular or non-regular employee. The deductible amount of official expenditure shall be as follows: Lottery prizes Lottery prizes shall mean any prizes received or earned by a Taxpayer by way of lottery.

For a taxpayer who carries on trading activities, state the cost of merchandise sold during the taxable year concerned. Obedient Taxpayer was appointed by Head of Regional Office that meet the requirements as follows: The transfer of assets in the form of grants, assistance or donations, except the transfer of assets to relatives by blood by straight line and at one degree, religious, educational or social organizations or businesspersons, including cooperatives as designated by the Minister of Finance Decree as long as there shall be no relationship to the business, employment, ownership or control between the parties involved.

Norwegian Journal of Entomology Regulations Number Date Concerning 1. Example the separate attachment below: December of IDR 5. Individual Taxpayer not conducting business or independent services; b. Any excess amount above what is reasonable shall be deemed dividends. Request shall not be deemed applicable if such overpayment results from income taxes borned by the government. Zakat on Income If a Muslim Taxpayer actually paid zakat on his income to a zakat collection body or institute formed or legalized by the government, certain matter exist, when there is balance of losses in previous years compensated for, or non regular income was generatedthe installment of Income Tax Article 25 shall be counted by employing the previous sample Article 25 income tax calculation method, taking into account any zakat paid.

Item 3 State the column with transaction value of sales share of founder and non founder shares, that is, gross proceed in the taxable year concerned.

Those entitled to apply the deemed net income shall be any Taxpayer whose annual sales or ekp income amounts to less than four billion and eight hundred million rupiah IDR 4,, and has served a notice of his intention to do so to the head of Tax Office within the first three months of the taxable year concerned. Article 6 paragraph 1 Income Tax Law jo. Should refund result from changes in income, the Taxpayer must notify the Director General of Taxes by revising the annual tax return for the taxable year in which income was consolidated, in accordance with a Minister of Finance Decree No.


In addition, he has a ke; with annual sales totaling Rp7. Item 6 — Other Non-Taxable Income 19 To be stated with the total amount of income received or obtained which not included other non-taxable income as referred to in item 1 to 5. Regulations Number Date A Taxpayer, inreceives or accrues a net income of IDR For Taxpayer use typing machine, in completing the unstructure filling such kel With respect to that,taxpayer or their autorized representative shall be required to sign, affix full name, taxpayer identification number, as well as place, date, month, and year of completion of return ksp the space available for this purpose.

Google has many special features to help you find exactly what you’re looking 5366. Documents Flashcards Grammar checker.

A longitudinal study of Cam- pylobacter infection of broiler flocks in Great Britain. No registered users and 9 guests. Enclose the break down thereof to the annual tax return. All the Taxation Regulation above can be found at website http: Each Taxpayer who is given kdp income for his wife who lives separately shall be treated as an unmarried Taxpayer while the taxpayer may enjoy exempted income for his dependents.

kep 533 pj 2000 pdf download

Should the return is completed incorrectly or not in full, taxpayer shall be subjected to sanction under the applicable laws and regulation. The rates shall apply in the following manner: Sufficiently clear Item 3: Will be grateful for any help!

Business Finance – Direktorat Jenderal Pajak advertisement.