Solusi Pajak Terpercaya, Kontribusi bagi Bangsa
Suwardi Hasan
In Indonesia, objection tax is also known as keberatan atas sengketa pajak. This refers to the tax that must be paid by taxpayers who file an objection to a tax assessment issued by the tax authorities. If a taxpayer disagrees with the tax assessment made by the tax authorities, they have the right to file … Read more
MLI stands for “Multilateral Instrument,” which is The Multilateral Convention developed by the Organisation for Economic Co-operation and Development (OECD) to implement measures to prevent base erosion and profit shifting (BEPS) in international tax. The MLI allows countries to quickly modify their existing bilateral tax treaties to incorporate the measures developed under the BEPS project, … Read more
Merujuk pada Pasal 1 ayat 6 Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak, Banding adalah upaya hukum yang dapat dilakukan oleh Wajib Pajak atau penanggung Pajak terhadap suatu keputusan yang dapat diajukan Banding, berdasarkan peraturan perundang-undangan perpajakaan yang berlaku. Merujuk pada Pasal 1 ayat 6 Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak, Banding … Read more
Putusan Pengadilan Pajak merupakan putusan akhir dan mempunyai kekuatan hukum tetap / incracht. namun demikian Pihak-pihak yang bersengketa dapat mengajukan peninjauan kembali (PK) atas putusan Pengadilan Pajak kepada Mahkamah Agung. PK hanya dapat diajukan 1 (satu) kali kepada Mahkamah Agung melalui Pengadilan Pajak. Permohonan PK tidak menangguhkan atau menghentikan pelaksanaan putusan Pengadilan Pajak. Permohonan PK … Read more
Article 26 of Indonesia’s Income Tax Law, also known as Witholding tax Article 26, requires Indonesian withholding agents to withhold tax at source on certain payments made to non-resident taxpayers. The tax is withheld at a rate of 20% on the gross amount of the payment, which is remitted to the Indonesian tax authority. The … Read more
An Advance Pricing Agreement (APA) is an agreement between a taxpayer and tax authority (or multiple tax authorities). this agreement establishes the transfer pricing methodology to be used for a specific set of related-party transactions for a certain period of time in the future. The purpose of an APA is to provide certainty and predictability … Read more
Transfer pricing refers to the pricing of goods, services, and intangible assets that are transferred between different entities within a multinational enterprise. It is a key issue in taxation because it can affect the allocation of profits between different jurisdictions and therefore impact the tax liabilities of each entity involved. For example, if a subsidiary … Read more
The term used for tax treaties in Indonesia is “Perjanjian Penghindaran Pajak Berganda” (P3B) In English, it is known as a double taxation avoidance agreement or a tax treaty. The P3B is an agreement between Indonesia and another country that is designed to eliminate double taxation of income and to prevent tax evasion. These agreements … Read more
In taxation, a permanent establishment (PE) is a fixed place of business through which a business carries out its activities, either wholly or partially. The concept of permanent establishment is important for determining the tax liability of a business in a foreign country. When a company operates in a foreign country through a permanent establishment, … Read more
Fasilitas PPN kendaraan listrik yang diberikan Pemerintah diharapkan akan mendorong minat beli masyarakat atas kendaraan bermotor listrik berbasis baterai. Tanggal 1 April 2023 kemarin telah terbit Peraturan Menteri Keuangan Republik Indonesia nomor 38 tahun 2023 tentang PPN atas penyerahan kendaraan bermotor listrik berbasis baterai roda empat tertentu dan kendaraan bermotor listrik berbasis baterai bus tertentu … Read more