Saham Bonus

AGREEMENT BETWEEN
THE REPUBLIC OF INDONESIA
AND
THE REPUBLIC OF SINGAPORE

FOR
THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Article 10
DIVIDENDS

1.Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2.However, such dividends may be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the law of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:
(a) 10% of the gross amount of the dividends if the recipient is a company which owns directly at least 25% of the capital of the company paying the dividends;
(b) 15% of the gross amount of the dividends in all other cases.
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.
The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid.

Kayanya obyek pajak bos…

Konsep penghasilan menurut pajak, tidak hanya ttg terima uang saja, silahkan baca Pasal 4 ayat (1) dan tentang dividen yang disamakan dgn pemberian saham bonus, tolong baca penjelasan Pasal 4 ayat (1) huruf g UU Pajak Penghasilan. Biar lebih jelas juga, silahkan baca PMK berikut ini yang mengatur tentang dividen:

PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA
NOMOR 256/PMK.03/2008

TENTANG

PENETAPAN SAAT DIPEROLEHNYA DIVIDEN OLEH WAJIB PAJAK DALAM NEGERI
ATAS PENYERTAAN MODAL PADA BADAN USAHA DI LUAR NEGERI SELAIN
BADAN USAHA YANG MENJUAL SAHAMNYA DI BURSA EFEK