Jasa dari perusahaan Australia
updated 12 years, 3 months ago
4 Members
·
11
Posts
Dear rekans,
Mo tny lagi ya…
Kalo PT. A (Indo) memakai jasa PT. B (Australia), karyawan PT B datang ke Indonesia selama 60 hari dalam setahun.
Pertanyaan :
Apabila PT. B dapat memberikan DGT, apakah tidak dipotong PPh ps. 26?Terima kasih rekans.
The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated in that other State.
the furnishing of services, including consultancy services, by an enterprise within one of the Contracting States through employees or other personnel engaged by the enterprise for that purpose, if those services are furnished, for the same or a connected project, within that State for a period or periods aggregating more than 120 days within any 12-month period.
- Originaly posted by MSWoke:
Kalo PT. A (Indo) memakai jasa PT. B (Australia), karyawan PT B datang ke Indonesia selama 60 hari dalam setahun.
Pertanyaan :
Apabila PT. B dapat memberikan DGT, apakah tidak dipotong PPh ps. 26?termasuk dependent personal service, dengan time test adalah 120 hari. sehingga tidak dikenakan pph pasal 26. kata kunci nya adalah " shall be taxable only".
- Originaly posted by altria58:
The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated in that other State.
the furnishing of services, including consultancy services, by an enterprise within one of the Contracting States through employees or other personnel engaged by the enterprise for that purpose, if those services are furnished, for the same or a connected project, within that State for a period or periods aggregating more than 120 days within any 12-month period.
Tidak dipotong PPh 26, hk pemajakan ada di Australia.
- Originaly posted by bayem:
termasuk dependent personal service, dengan time test adalah 120 hari. sehingga tidak dikenakan pph pasal 26. kata kunci nya adalah " shall be taxable only".
Boleh tolong rekan perjelas mengapa rekan menggunakan article dependent personal services?
- Originaly posted by altria58:
Boleh tolong rekan perjelas mengapa rekan menggunakan article dependent personal services?
Originaly posted by MSWoke:PT. A (Indo) memakai jasa PT. B (Australia), karyawan PT B datang ke Indonesia selama 60 hari dalam setahun.
karena ini rekan. jadi karena suatu hubungan kerja. yang datang ke indonesia adalah karyawan dari PT.B
- Originaly posted by bayem:
karena ini rekan. jadi karena suatu hubungan kerja. yang datang ke indonesia adalah karyawan dari PT.B
Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by an individual who is a resident of one of the Contracting States in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived from that exercise may be taxed in that other State.
Tp kan dependent personal services itu membicarakan gaji sedangkan yang ditanyakan adalah aspek pajak atas pembayaran PT A (Ind) ke B (Australia)
- Originaly posted by altria58:
The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated in that other State.
the furnishing of services, including consultancy services, by an enterprise within one of the Contracting States through employees or other personnel engaged by the enterprise for that purpose, if those services are furnished, for the same or a connected project, within that State for a period or periods aggregating more than 120 days within any 12-month period.
Rekan Bayem… ketentuan article ini yg digunakan, yang rekan kutip itu untuk salary.
setuju
Terima kasih banyak rekan-rekan.
