Batang Tubuh 1-15 Terjemahan Persandingan 20090211

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Transcript of Batang Tubuh 1-15 Terjemahan Persandingan 20090211

Catatan tgl 11/02/2009 1) penggunaan kata sejak dan setelah dengan from dan after dalam bhs inggris agar dicek kembali. 2) seluruh VAT hendaknya dipanjangkan seluruhnya menjadi Value Added Tax NO ART PRG GENERAL PROVISIONS AND TAX PROCEDURES LAW NUMBER 16 OF 2000 CHAPTER I GENERAL PROVISION 1 1 1 P R G GENERAL PROVISIONS AND TAX PROCEDURES LAW NUMBER 28 OF 2007 CHAPTER I GENERAL PROVISION Tax is an obligatory/compulsory contribution to the state which is payable by any individual or entity that is enforced based on the law, without any direct benefit in return and is used for the maximum welfare of the people. Taxpayer is any individual or entity, comprising tax payer and withholding agent having taxation rights and obligations pursuant to the provisions in the tax laws. Entity is a group of people and or capital that forms a unity that either conducts business or not, including corporation, limited partnership, state or local state-owned enterprise in whatever name and form, firm, kongsi, cooperative, pension fund, partnership, association, foundation, public mass organization, social and political organization, or any similar organization, institution and other forms of entity, including collective investment contract and permanent establishment. UNDANG-UNDANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN NOMOR 28 TAHUN 2007 BAB I KETENTUAN UMUM Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Wajib Pajak adalah orang pribadi atau badan, meliputi pembayar pajak, pemotong pajak, dan pemungut pajak, yang mempunyai hak dan kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Badan adalah sekumpulan orang dan/atau modal yang merupakan kesatuan baik yang melakukan usaha maupun yang tidak melakukan usaha yang meliputi perseroan terbatas, perseroan komanditer, perseroan lainnya, badan usaha milik negara atau badan usaha milik daerah dengan nama dan dalam bentuk apa pun, firma, kongsi, koperasi, dana pensiun, persekutuan, perkumpulan, yayasan, organisasi massa, organisasi sosial politik, atau organisasi lainnya, lembaga dan bentuk badan lainnya termasuk kontrak investasi kolektif dan bentuk usaha tetap. Pengusaha adalah orang pribadi atau badan dalam bentuk apa pun yang dalam kegiatan usaha atau pekerjaannya menghasilkan barang, mengimpor barang, mengekspor barang, melakukan usaha perdagangan,

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Taxpayer is any individual or entity who or which, pursuant to the provisions in the tax law, is required to fulfill tax obligations, including withholding agent of certain taxes. Entity is a group of people and or capital that forms a unity that either conducts business or not, including corporation, limited partnership, state or local-owned enterprise in whatever name and form, firma, kongsi, cooperative, pension fund, partnership, association, foundation, public organization, social and political organization, or any similar organization, institution, permanent establishment, and any other form of entity.

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Firm is an individual or entity in whatever form which in the course of business or work produces product, imports product, exports product, conducts trade, utilizes intangible goods from outside the Customs Area, renders services, or utilizes services from outside the Customs

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Firm Enterprise is any individual or entity in whatever form which in the course of business or work produces product, imports product, exports product, conducts trade, utilizes intangible goods from outside the Customs Area, renders services,

Area

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Taxable Person for Value Added Tax (VAT) purposes is a firm referred to in point 3 (three) supplying Taxable Goods and or rendering Taxable Services as stipulated on the VAT Law of 1984 and its amendment except for Small-sized firm the definition of which is set by a decree of the Minister of Finance, who does not elect to be confirmed as Taxable Person for VAT Purposes Taxpayer Identity Number is a number issued to a Taxpayer as means of taxation administration which is used as a personal identity or Taxpayer identity in conducting his taxation rights and obligations.

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or utilizes services from outside the Customs memanfaatkan barang tidak berwujud dari Area. luar daerah pabean, melakukan usaha jasa, atau memanfaatkan jasa dari luar daerah pabean Taxable Person for Value Added Tax (VAT) Pengusaha Kena Pajak adalah Pengusaha purposes is an enterprise firm supplying Taxable yang melakukan penyerahan Barang Kena Goods and or rendering Taxable Services which is Pajak dan/atau penyerahan Jasa Kena taxable as stipulated by the Value Added Tax Law Pajak yang dikenai pajak berdasarkan of 1984 and its amendments. Undang-Undang Pajak Pertambahan Nilai 1984 dan perubahannya

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Taxpayer Identification Number is a number issued to a Taxpayer as means of taxation administration which is used as a personal identity or Taxpayer identity in conducting his taxation rights and obligations. Taxable Period is a period used as a base for Taxpayer to calculate, pay, and report tax payable in a certain period as stipulated by this law.

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Taxable Period is equal to one calendar month or any other period that does not exceed 3 (three) calendar months as stipulated by a decree of the Minister of Finance. Taxable Year is a calendar year unless a Taxpayer adopts an accounting year, which is different from the calendar year. Fraction of a Taxable Year is part of one Taxable Year period. Tax payable is tax, which must be paid at a time, within a Taxable Period, a Taxable Year, or a Fraction of a Taxable Year in accordance with the provisions of the tax laws.

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Taxable Year is a period of 1 (one) calendar year unless a Taxpayer adopts an accounting year which is different from the calendar year. Fraction of a Taxable Year is part of a period of 1 (one) Taxable Year period. Tax payable is tax which must be paid at a particular time, within a Taxable Period, a Taxable Year, or a Fraction of a Taxable Year pursuant to the provisions in the tax laws.

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Nomor Pokok Wajib Pajak adalah nomor yang diberikan kepada Wajib Pajak sebagai sarana dalam administrasi perpajakan yang dipergunakan sebagai tanda pengenal diri atau identitas Wajib Pajak dalam melaksanakan hak dan kewajiban perpajakannya Masa Pajak adalah jangka waktu yang menjadi dasar bagi Wajib Pajak untuk menghitung, menyetor, dan melaporkan pajak yang terutang dalam suatu jangka waktu tertentu sebagaimana ditentukan dalam Undang-Undang ini. Tahun Pajak adalah jangka waktu 1 (satu) tahun kalender kecuali bila Wajib Pajak menggunakan tahun buku yang tidak sama dengan tahun kalender Bagian Tahun Pajak adalah bagian dari jangka waktu 1 (satu) Tahun Pajak

1 Tax Return is a document used by a Taxpayer to report 0 the calculation and or payment of taxes, taxable object and or non-taxable object and or assets and obligations pursuant to the provisions of tax laws.

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Pajak yang terutang adalah pajak yang harus dibayar pada suatu saat, dalam Masa Pajak, dalam Tahun Pajak, atau dalam Bagian Tahun Pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Tax Return is a document used by a Taxpayer to Surat Pemberitahuan adalah surat yang report the calculation and or payment of taxes, oleh Wajib Pajak digunakan untuk taxable objects and or non-taxable objects and or melaporkan penghitungan dan/atau assets and liabilities pursuant to the provisions in pembayaran pajak, objek pajak dan/atau

the tax laws.

bukan objek pajak, dan/atau harta dan kewajiban sesuai dengan ketentuan peraturan perundang-undangan perpajakan.

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Periodic Tax Return is a Tax Return for a particular Taxable Period.

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Periodic Tax Return is a Tax Return for a Surat Pemberitahuan Masa adalah Surat particular Taxable Period. Pemberitahuan untuk suatu Masa Pajak. Annual Tax Return is a Tax Return for a particular Taxable Year or Fraction of a Taxable Year. Tax Payment Slip is a receipt of tax payment or remittance having been paid or remitted using specific form or other means to the State Treasury, through a place of payment appointed by the Minister of Finance. Notice of Tax Assessment is a notice of assessment which includes Notice of Tax Underpayment Assessment, Notice of an Additional Tax Underpayment Assessment, Notice of Nil Tax Assessment, and Notice of Tax Overpayment Assessment. Notice of Tax Underpayment Assessment is a notice of tax assessment that specifies a principle amount of tax payable, amount of tax credit, a principle amount of underpayment tax payable, amount of administrative penalties, and total of tax due. Notice of Additional Tax Underpayment Assessment is a notice of tax assessment that specifies an additional amount of tax payable over previously issued tax assessment. Notice of Nil Tax Assessment is a notice of tax assessment that specifies the principle amount of tax payable is as much as the amount of tax credit, or, there is no tax payable and no tax credit. Notice of Tax Overpayment Assessment is a notice of tax assessment that specifies an amount of tax overpayment as a result of the tax credit is Surat Pemberitahuan Tahunan adalah Surat Pemberitahuan untuk suatu Tahun Pajak atau Bagian Tahun Pajak Surat Setoran Pajak adalah bukti pembayaran atau penyetoran pajak yang telah dilakukan dengan menggunakan formulir atau telah dilakukan dengan cara lain ke kas negara melalui tempat pembayaran yang ditunjuk oleh Menteri Keuangan Surat ketetapan pajak adalah surat ketetapan yang meliputi Surat Ketetapan Pajak Kurang Bayar, Surat Ketetapan Paj