The New 2009 Non Taxable Income

In this year of 2008, House of Representative has done its job to finish the amendment of income tax law. This new income tax law will be effective since January 1, 2009. One of article which has been amended is Article 7 about Non Taxable Income or Personal Exemption or widely known as PTKP. The basic non taxable income for individual taxpayer is changed from Rp13.200.000,00 to Rp15.840.000,00. Additional non taxable income for married taxpayer will be Rp1.320.000,00 respectively. The old one is Rp1.200.000,00. Additional non taxable income or personal exemption for individual taxpayer's spouse which her income is joined in his annual tax return will be Rp15.840.000,00. The old one is Rp13.200.000,00. For dependent family member, the additional non taxable income is Rp1.200.000,- for each...

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Value Added Tax (VAT)

According to Article 4 the Law Number 18 of the year of 2000, there are several object of Indonesian VAT. They are :a supply of Taxable Goods by a Taxable Person for VAT purposes within the Custom Area of Indonesia; importation of Taxable Goods; rendering of Taxable Service by a Taxable Person for VAT purposes in the Customs Area of Indonesia; utilization of intangible Taxable Goods obtained from outside the Customs Area of Indonesia within the Customs Area; utilization of Taxable Service obtained from outside the Customs Area of Indonesia within the Customs Area; or exportation of Taxable Goods by a Taxable Person for VAT purposes. Based on six kinds of VAT objects above, the VAT exists if the goods should meet the definition of Taxable Goods, the service should be in definition of Taxable...

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Indonesian VAT

Scope of VAT In Article 4 of the Indonesian VAT Law, VAT is the tax imposed on: supply of Taxable Goods by a Taxable Person for VAT purposes within the Custom Area of Indonesia; importation of Taxable Goods; rendering of Taxable Service by a Taxable Person for VAT purposes in the Customs Area of Indonesia; utilization of intangible Taxable Goods obtained from outside the Customs Area of Indonesia within the Customs Area; utilization of Taxable Service obtained from outside the Customs Area of Indonesia within the Customs Area; or exportation of Taxable Goods by a Taxable Person for VAT purposes Key Terms So, there are some terms in VAT we have to know like Taxable Goods, Taxable Service, Taxable Persons, Firm, Tax Invoice and Custome Are. These meaning of term are important to understand...

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Income Tax

Income tax shall be imposed on any taxable person in respect of income during a taxable year. Thus, the imposing of income tax has to fulfill that there are tax person and tax object i.e the income. The imposing income tax is engaged in a certain period named taxable year. The taxable year is calendar year but if the taxpayer want, the taxable year can be accounting year also. The Income Tax Law regulates income tax imposition on Taxable Persons in relation to income received or accrued in a taxable year. Taxable Person will be subject to tax if that person receives or accrues income. A Taxable Person who derives income is called a Taxpayer under this law. A Taxpayer is taxed on the income received or accrued during a taxable year or a fraction of a taxable year, if the tax obligations commence...

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Download Indonesian Tax Treaty

Here are tax treaty files ind pdf between Indonesia and others country. Just click below.1. United States of America2. United Kingdom3. Australia4. Singapore5. Japan6. In...

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Download Indonesian Tax Law

Here are three Indonesian tax law. You can download these laws by clicking the link below.Income Tax LawValue Added TaxGeneral Tax Rules And Procedures ...

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Permanent Establishment

Permanen Establishment (PE), in Indonesia Tax Law, is one kind of tax person and so one kind of taxpayer. The definition of PE, base on Article 2 Paragraph 5 Indonesian Tax Law, shall be an establishment used by an individual who does not reside or is present in Indonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) month period, or by an entity which is not established or domiciled in Indonesia in the form of, among others:a place of management;a representative office;an office;an office;a factory;a workshop;a mining and extraction of natural resources, drilling used for mining exploration;a fishery, animal husbandry, farm, plantation or forestry;a construction, installation or assembly project;the furnishing of services through employees or other personnel,...

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