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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.
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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$PEMUNGUTAN11. KREDIT PAJAK LUAR NEGERI (PASAL 24)
12. ANGSURAN PAJAK TAHUN BERJALAN13. KETENTUAN PERPAJAKAN PERTAMBANGAN DAN SYARIAH14. !ASILITAS PERPJAKAN BAGI UMKM
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1. SUBJEK PAJAK
P%&'*+ P%+,%&-+ B%+-/ U*0 T%-%'-G+,R+, +-/ &* + %+'+ +D%8-% *%&9%& +-/ /%,-+ *0 %''
+-%&+%-
A'*+ P%&:0+M%%&'* 0/ %/+ %+,+ %+%,*/+
,+, + &+, +-/ &* + %+'+
;+, %&,+/+ '%0 <P '& +%,%& *%:,BUT
U+-/ %++,$%+,+-** %&/%:+,+%&,+,+ *%8& +='+% (%=8%&8%)
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2. OBJEK PAJAKP%+,'0+ H/ B+, P%&-:+,+
P%+,0*'+ & *0 ;+, :%&:** *;&0
I:'+ :+,B+, O:',* ;+, D-%& - D%&'%0
R%/*+
S&'* B+/ I++%*
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PENGALIHAN HAK DI BIDANG PERTAMBANGAN
M%+%,*/+ /%+-+,+ /&%+ %+'+ -%+,'0+ *%:,+ - *%'&0 0/ %+:+,+>-+ -&- *%&- ' %:;+> - %&'+' %&*0+ %&-:+,+ %&/+ :%// (P*' 4 ;- (1) 0&? +,/ 5)
A'*+ %&:0+H/$I+-%&%*- B+, P%&-:+,+ '0 0/
%+:+,+ ;+, /%-%+-++; -& -%&*%+&.P%+,'0+ 0/ -%&*%:- /% 0/ '+ -
%+;%::/+ %%,+, 0/ %%&'%0 /%+-+,+
(8-' ,+).K%+-+,+ -%&*%:- -%&*/ ' %+,%&-+
%+,0*'+ ;+, %&/+ :%/ / :%&*&/+UU PP0 + -/ -%&*/ ' */% :, 0*' KPS.
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PENGHASILAN DARI USAHA BERBASIS SYARIAH
P%+,0*'+ & /%,-+ *0 :%&:***;&0 -%,*/+ *%:, :%/ /.
A'*+ P%&:0+P%&'/+ ;+, * +-& /%,-+
*0 :%&:** *;&0 *%%&- :+/*;&0 + '%:, /%+,+ *;&0'+ %+,+ /%,-+ *0 + :+/
*%&- '%:, /%+,+ /+9%+*+'
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IMBALAN BUNGA
I:'+ :+, ;+, %&'%0 <P*%0:+,+ %+,+ %'/*++UU KUP -%,*/+ *%:, :%//.
A'*+ P%&:0+M%:%& %+%,*+ + *&
0/ ;+, '%:0 /- :, @*/*+-/ %+,%+ / -* :'+:+, ;+, -%& <P.
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BUNGA OBLIGASI YANG DITERIMA REKSADANA
K%-%+-+ %+,%8'+ :+, :',*;+, -%& &%/*+ (P*' 4 ;- (3)0&? ) *%:, :%/ PP0 8:- *%0+,,' RUU PP0 %+,0*'+ -%&*%:-%&/+ :%/ /.
A'*+ P%&:0+ T+ *%' %+&+ &%/*+ +-/
%+,,&0/+ +9%*-* :, +9%*-& /%8'-/ %+8 **&+.%+,0'+,/+ *-&* + /%-* ;+,
/&+, *%0- +-& +*--* /%+,++ %+8-/+ /%*%-&+ %+,-+/ ('%9%' ';+, @%') -%&0 & <P;+, :%&+9%*-* :',*.
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SURPLUS BANK INDONESIA
S&'* B+/ I++%* -%,*/+*%:, :%/ /.
A'*+ P%&:0+M%+;%'&*/+ %+,+ /%-%+-+ UU BI
;+, %+;-/+ :0 *%++, -/ UU ;+, %+,-& :0 S&'* BI%&/+ :%/ / / S&'* BI
:/+ %&/+ :%/ /.
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3. OBJEK PAJAK PASAL 4 AYAT (2)
M%+%,*/+ :%/ PP0 P*' 4 ;- (2) ;+,
*%' + -/ *%8& %/*'*- -& '/%-%+-+ +> *%%&- +-& '+ B+, :',* + S&- U-+, N%,& H0 ++ P%+,'0+ *0 *+,+ %&*0+ '
9%+-& P%&*%+ -+0 + :+,++
M%+0/+ :+, *++ /%&* ;+,*%/&+, /%+ PP0 P*' 23 @+' %+ :%/PP0 P*' 4 ;- (2) @+'.
M%+:0 :%/ PP0 P*' 4 ;- (2) @+'%'- P%+,0*'+ & -&+*/* %&9-? + P%+,0*'+ & *0 &%' %*--%.
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4. PENGECUALIAN DARI OBJEK PAJAK
/- + *:+,+ /%,+ ;+,*?-+; : :, %%'/ , ;+,/ I++%*
I+-%& 8&&-% 9%+
B%** B,+ ': +- %+;%&-+ KIK
S* '%:0 '%:, +&': :+,%+/+ + :+, %+%'-+ +
%+,%:+,+ B+-+$*+-++ ;+, -%& & BPJS
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AKAT DAN SUMBANGAN KEAGAMAAN
S %+,+ /-> *:+,+/%,+ ;+, *?-+; : :,%%'/+; -%,*/+ , :/+%&/+ :%/ / (*;&-> '' -&
%+,+ PMK)
A'*+ P%&:0+
M%:%&/+ %&'/+ ;+, *%-& :,
*% <P -+ %++, ,;+, +-.
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INTERCORPORATE DI!IDEND
S;&- %'/ *0 /-? :, <P ;+,%+%& +-%& 8&&-% 9%+0*.
A'*+ P%&:0+ T/ :-*+ ;+, -%,* %+,%+
*0 /-? *%0+,, *;&- + *%&+,%+:'/+ %&:%+ %+-
+-& @*/* + <P.
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BEASIS"A
B%** /%8'/+ *%:, O:%/P/ (*;&-> '' -& %+,+ KMK)
A'*+ P%&:0+
M%+&+, %&+ *%&- *;&/- (<P)+-/ %+/+, &,& %%&+-0' %++,/-/+ /'-* *:%&; +* %'' %+/+.
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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 -/ /%+ /.
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SISA LEBIH LEMBAGA PENDIDIKAN DAN
LEMBAGA LITBANG
** '%:0 '%:, +&': :+,%+/+ +$- :+, '-:+,(;+, -%'0 -%&?-& +*-+*;+, %:+,+;) ;+,
-+/+ /%:' ' +,//- '+, ' %- -0+(/%-%+-++; -& '%:0 '+-%+,+ - :%&*&/+ PMK).
A'*+ P%&:0+
M%+/+, &,& P%%&+-0' %++,/-+ /'-* *:%&; +* %'' %+/+ +%+,*+ ' + -%/+', -+,,.
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BANTUAN#SANTUNAN DARI BPJS
B+-+$*+-++ & BPJS ;+,-%& <P -%&-%+- :/+%&/+ O:%/ P/ (/%-%+-+'%:0 '+- -& %+,+ -
:%&*&/+ PMK).
A'*+ P%&:0+M%+/+, &,& %%&+-0
' %++,/-+ /%*%0-%&+*;&/- /&+, %''%:%+-/+ S*-% J++ S*'N*+'.
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$. BIAYA PENGURANG PENGHASILAN BRUTO
B; P&* + P%+'+
B; B%**
P-+, T/ T%&-,0
P%/+ D+ C+,+S:+,+ ;+, - :;/+
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BIAYA PROMOSI DAN PENJUALAN
B; P&* + P%+'+ -%,*/+*%:, %+,&+, %+,0*'+ :&- ;+,/%-%+-++; -& '%:0 '+- %+,+ PMK.
A'*+ P%&:0+B; &* + %+'+ -
+8' ' :%&:, :%+-/ +:%&,+-+, %+* *0 <P*%0+,, %&' -& *%8& /0**' PMK -%&*/ :%*&+ :;
-%&*%:- ;+, - /&+,/+ &%+,0*'+ :&-.
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BIAYA BEASIS"AB%** ;+, - :;/+ %&'*
%'- %:%&+ :%** /%:/+ %, *%%&- %'& +0** -%- -%- %%&0-/+
/%&++;.A'*+ P%&:0+M%+&+, %&+ *%&- *;&/- (<P)
+-/ %+/+, &,& %%&+-0
' %++,/-/+ /'-* *:%&; +* %'' %+/+.
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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'+,/+ /%*'-+=/%*'-+;+, -:' /&%+ *;&- ;+, :%&'/ *%/&+,.
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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 +*-&.
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SUMBANGAN YANG DAPAT DIBIAYAKAN
S:+,+ ;+, - :;/+ %'-
1. *:+,+ %++,,'+,+ :%+8++*+'
2. *:+,+ %+%'-+ + %+,%:+,+;+, '//+ I++%*
3. :; %:+,++ +?&*-&/-& **'4. *:+,+ ?*'-* %+/+5. *:+,+ %:++ '0&,
A'*+ P%&:0+ M%:%&/+ +*%+-? - &+,+ /%
*;&/- (<P) ,& *%8& '+,*+,:%&%&+ *%&- ' %:+-%++,,'+,+ /&:+ :%+8+ +%++,/-+ /'-* 0 + &%*-*:+,*.
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%. NORMA PENGHITUNGAN PENGHASILAN NETO
B-* %&%&+ *0 +-/ -%+,,+/+ +& %+,0-+,+%+,0*'+ +%- +//+ & R 6## -%+ *%:%*& R 4> '&.
A'*+ P%&:0+M%+;%*/+ %+,+ -+,/- %&%/++
*- +.D0&/+ %+,+ %++,/-+ :-*
%&%&+ *0> / <P -/ %+%/+ '0 %&%&+ *0 ;+, '&/++;0+; * %+,+ R 6## -.
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&. 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
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'. TARI (PASAL 1&) T&? <P O&+, P&:
T&? <P B+
T&? <P P%&*%&+T%&:/
T&? D9%+ ;+, -%& <P &+,&: ' +%,%&
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TARI "P ORANG PRIBADIK%-%+-+ S%/&+,
!. !. "a#isan Peng$asi%an"a#isan Peng$asi%an Tari& Tari&
1.1. '.(. )# 50.000.000,-'.(. )# 50.000.000,- 5%5%
2.2. *i atas )#50.000.000,- s.(. )# 250.000.000*i atas )#50.000.000,- s.(. )# 250.000.000 15+15+
3.3. *i atas )#250.000.000,- s.(.)#500.000.000,-*i atas )#250.000.000,- s.(.)#500.000.000,- 25+25+
4.4. *i atas )#500.000.000,-*i atas )#500.000.000,- 30+30+
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!. !. "a#isan Peng$asi%an"a#isan Peng$asi%an Tari& Tari& 1.1. '.( )# 25.000.000,-'.( )# 25.000.000,- 5+5+
2.2. *i atas )#25.000.000,- s.(. )# 50.000.000,-*i atas )#25.000.000,- s.(. )# 50.000.000,- 10+10+
3.3. *i atas )#50.000.000,- s.(. )# 100.000.000*i atas )#50.000.000,- s.(. )# 100.000.000 15+15+
4.4. *i atas )#100.000.000,- s.(.)#200.000.000,-*i atas )#100.000.000,- s.(.)#200.000.000,- 25+25+
5.5. *i atas )#200.000.000,-*i atas )#200.000.000,- 35+35+
RUU:RUU:
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TARI "P BADAN
"a#isan Peng$asi%an"a#isan Peng$asi%an Tari& Tari&
s.( )# 50.000.000,-s.( )# 50.000.000,- 10+10+
*i atas )#*i atas )#50.000.000,- s.(.50.000.000,- s.(. )# 100.000.000,-)# 100.000.000,- 15+15+
*i atas )#*i atas )#100.000.000,-100.000.000,- 30+30+
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K%-%+-+ S%/&+,
RUU:RUU:
Tarif tunggal sebesar 28%Tarif tunggal sebesar 28%
Mulai taun 2010 !iturun"an #en$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
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TARI "P PERSEROAN TERBUKA
<P :+ ' +%,%& :%&:%+-/ %&*%&+
-%&:/ %%&'%0 %+&++ -&? *%:%*& 5& -&? <P :+ ;+, :%&'/ *%++,%%+0 *;&-'+, *%/- 4# & '0 /%*%'&0+
*0 ;+, *%-& %&,+,/+ :&*%?%/ I++%*
%&*;&-+ -%&-%+- '++;.
A'*+ P%&:0+P%+&++ -&? + /*/+ +-/
%++,/-/+ %&++ *& ' *%:,*:%& %:;+ + *0 + %+&+,%++,/-+ '0 %&*%&+ -%&:/ +/%%'/+ :'/ %&*%&+ -%&:/.
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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.
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. 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+ '& +%,%& -%&*%:-.
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PASAL 1' AYAT (3*)
<: P/ ;+, %'//+ %:%'+*0 - /-9 %&*0+ %'' 0/'+ - :+ ;+, :%+-/ +-/
/* %/+ (S%8' P&*%C+;)> - -%-/+ *%:, 0/;+, *%:%+&+; %'//+ %:%'+-%&*%:- *%++, <: P/ ;+,:%&*+,/-+ %+; 0:+,+*-% %+,+ 0/ '+ - :+-%&*%:- + -%&- /%-/&+%+%-+ 0&,.
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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
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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++%*.
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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
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PASAL 1' AYAT (3)
B%*&+; %+,0*'+ ;+, %&'%0 <:P/ &+, &: ' +%,%& & %:%&/%& ;+, %'/ 0:+,+ *-%
%+,+ %&*0+ '+ ;+, -/ &/++ -/ :%&-%- /%/+ I++%*- -%+-/+ /%:'> ' 0' %:%&/%& %+,'0/+ *%'&0 - *%:,+%+,0*'+ <: P/ &+, &: '
+%,%& -%&*%:- /% ' :%+-/ :; -%+,%'&+ '++; ;+, :;&/+ /%%&*0+ ;+, -/ &/+ + -/:%&-%- /%/+ I++%* -%&*%:-.
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Meminimalkan Penghindaran Pajak
A
C
L
N
DN
T%&-0:+,+*-%+-& C %+,+
PT
PT
P%:;&+-++,+ /%'&,
P%:;&+G
P%:;&+M+,%%+- ?%%$&;'- $''
K%'&, A
P%+,0*'+A I++%*
'0%:;&+ , %:;&+ -++,+/%'&,
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1. PEMOTONGAN#PEMUNGUTAN
P%:%+ -&?%-+,+$%+,-+S- T%&-+,P%&'*+ O:%/ PP0 P*' 22P%&:0+ -&? PP0 P*' 23P%+%,*+ + P%&'*+ O:%/ PP0
P*' 26
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PEMBEDAAN TARI POT#PUT
P%:%+ -&?%-+,+$%+,-+ T&? :, <P :%&=NP<P
T&? :, <P -/ :%&=NP<P
A'*+ P%&:0+ T&? '%:0 -+,, :, <P ;+, -/
:%&=NP<P +-/ %+&+, <P-%&*%:- %+?-& + %%&'%0NP<P
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SAAT TERUTANG
K%-%+-+ *- -%&-+, PP0 P*' 23$26 *- :; :%:+/+ (/) '%:/+ 0*/+.S- -%&-+, PP0 P*' 23$26 %+S- :;&/+S- *%/+ +-/ :;&/+ +K%-/ %:;&++; -%'0 -0 -%.
A'*+ P%&:0+
P%+,/+ :%:+ :; ' %:/+(/0& -0+ :/) -/ %+/+-:'+; /%:+ %:;&+ - 0/-* *- %+,0*'+.
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TARI PEMOTONGAN#PEMUNGUTAN
enis P!t/Putenis P!t/Put Tari& !n-PWPTari& !n-PWP(iban(ingkan(iban(ingkan
Tari& PWPTari& PWP
Pasa% 21Pasa% 21 20+ %ebi$ tinggi20+ %ebi$ tinggi
Pasa% 22Pasa% 22 100+ %ebi$ tinggi100+ %ebi$ tinggi
Pasa% 23Pasa% 23 100+ %ebi$ tinggi100+ %ebi$ tinggi
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PERLUASAN OBJEK PPH PASAL 22
<P ;+, %:%' :&+, ;+, -%&,'+,*+,- %0 +,- PP0 P*' 22*%:, %:;&+ PP0 -0+ :%&'+.
A'*+ P%&:0+
P%:%'+ :&+, ;+, -%&,'+, *+,-%0 %+8%&+/+ -%+*/%+ %/+* (%+,0*'+) ;+,*+,- :%*& ;+, /+; /%+,/++:%' *%%+0+; :;&.
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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 -* * %'' %+%&+ *- -&?%?%/-? %-+,+.
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PERLUASAN DAN PENEGASAN OBJEK PASAL 2%
P%&'*+ :%/ :&
K%+-+,+ /&%+ %:%:*+ -+,P%+%,*+P&% * -%-/+ :-& -%&*%+&
%&'* %+ &% * + -&+*/*'++, +' '++;
A'*+ P%&:0+M%+:0 :%/ :& ;+, *%' + -/ :*
'//+ %-+,+ + %+%,*/+ :0&% * ;+, %+ :%/ PP0 P*' 26 -/0+; ;+, :%& +-%&%*- &-% * +
/%+-+,+ & -&+*/* %&9-? '++; (-&+*/*'++, +' , %&/+ :%/ PP0 P*' 26).
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11. KREDIT PAJAK LUAR NEGERI (PASAL 24)
K%-%+-+ %+,%+ %+%+-+ *:%&
%+,0*'+ %&'* %'-*:%& %+,0*'+ & %+,'0+ 0/%+:+,+ '0 +%,& -%-'/* %+:+,+ :%&*:%& %+,0*'+$/%+-+,+ &%+,'0+ 0&- -%- '0 +%,&-%- 0&- -%- :%&*:%& %+,0*'+$/%+-+,+ &%+,'0+ 0&- ;+, %+ :,+ &
*- :%+-/ *0 -%- '0 +%,&-%- :%+-/ *0 -%- :%&.
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12. ANGSURAN PAJAK TAHUN BERJALAN (PASAL 2$)
P%+,0-+,+ PP0 P*' 25 :, <P
;+, : %:- '&+ /%+,+:%&/'PP0 P*' 25 <P O&+, P&: T%&-%+-!*/' L& N%,%&
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PPH PASAL 2$ "P YANG "AJIB MEMBUAT LAPORAN
KEUANGAN BERKALA
S%'&0 %&*0+ ;+, :/+
%:- '&+ /%+,+ :%&/'- %:;& +,*&+ :%&*&/+'&+ /%+,+ :%&/' -%&*%:-.
A'*+ P%&:0+P%:;&+ +,*&+ - '%:0
%+8%&+/+ /%+ ;+,*%:%+&+;.
M%++,/-/+ %';++ /% :/.
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A
S
AL
2
5
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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 ;+,:;& - :'+.
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A
S
AL
2
5
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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 -/%&'/+ ',.
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A
S
AL
2
5
G
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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%+*+'.
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14. ASILITAS PERPJAKAN BAGI UMKM
<P :+ ' +%,%& %+,+ %&%&+
:&- *. R5# '& %+- ?*'-*:%& %+,&+,+ -&? *%:%*& 5# &-&? +&' ;+, /%+/+ -* P%+,0*'+K%+ P/ & :,+ %&%&+ :&-* %+,+ R4> '&.
A'*+ P%&:0+I+*%+-? + :%&/+ ' &+,/
%+/+, &,& P%%&+-0 '&+,/ %:%&;+ UMKM.
M%+,&+, :%:+ / :, <P :+UMKM /:- %+%&+ -&? -+,,' PP0:+.
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