Ortax Forums PPh Pemotongan/Pemungutan softcopy file KEP-170/PJ/2002 dalam versi bahasa inggris

  • softcopy file KEP-170/PJ/2002 dalam versi bahasa inggris

  • Tenny

    Member
    2 October 2007 at 10:40 am

    hi semuanya, saya sedang mencari softcopy file KEP-170/PJ/2002 dalam versi bahasa inggris, kira-kira ada yang bisa bantu saya ?

  • Tenny

    Member
    2 October 2007 at 10:40 am
  • pajakku

    Member
    10 October 2007 at 2:09 pm

    Mba Tenny saya coba cari dulu ya, nanti klo sudah dapet segera saya kirim ke mba, oh ya alamat email mba apa ya ?

  • Rifki

    Member
    18 December 2007 at 3:15 pm

    Dear Pajakku, sy juga mau, klo ada bisa kirim via japri k saya..
    thank you in advance.

  • Tommo

    Member
    18 December 2007 at 4:20 pm

    Dear all, bagi yang berminat bisa tinggalin email nya…

    Rgrds,

    Tommo

  • Tommo

    Member
    18 December 2007 at 4:39 pm

    DECREE OF DIRECTOR GENERAL OF TAXES
    NUMBER: KEP-170/PJ/2002

    CONCERNING:

    ANY OTHER SERVICE TYPE AND NET INCOME PREDICTION AS REFERRED TO IN ARTICLE 23 PARAGRAPH (1) LETTER C
    LAW NUMBER 7 YEAR 1983 ON INCOME TAX AS LASTLY AMENDED BY LAW NUMBER 17 YEAR 2000.

    DIRECTOR GENERAL OF TAXES

    Considering:
    a. According to Article 23 paragraph 2 Law Number 7 Year 1983 on Income Tax as lastly amended with Law Number 17 Year 2000, “Any other service type and the amount of net income prediction related to income from rental and another income related with asset usage, also fee that related with technical services, management services, construction services, consultant services, and another services that has been withheld under Income Tax Article 21“is stipulated by Director General of Taxes.
    b. By virtue of Government Regulation Number 29 Year 1996, the provision of Income Tax for income from land and or building rental has been stipulated.
    c. By virtue of Government Regulation Number 140 Year 2000, the provision of Income Tax for income from construction service has been stipulated.
    d. Based on the considerations as referred to in letter A, B, and, C it is need to restated the Decree of Director General of Taxes concerning any other service type and net income prediction as referred to in Article 23 paragraph (1) letter C Law Number 7 Year 1983 on Income Tax as lastly amended with Law Number 17 Year 2000.

    In view of:
    1. Law Number 7 Year 1983 on Income Tax (State Gazette of The Republic of Indonesia Year 1983 Number 50, Supplement of State Gazette of The Republic of Indonesia Number 3263) as lastly amended with Law Number 17 Year 2000 (State Gazette of The Republic of Indonesia Year 2000 Number 127, Supplement of State Gazette of The Republic of Indonesia Number 3985);
    2. Government Regulation Number 29 Year 1996 on Income Tax for income from land and or building rental (State Gazette of The Republic of Indonesia Year 1996 Number 46, Supplement of State Gazette of The Republic of Indonesia Number 3636);
    3. Government Regulation Number 140 Year 2000 on Income Tax for income from construction service (State Gazette of The Republic of Indonesia Year 2000 Number 255, Supplement of State Gazette of The Republic of Indonesia Number 4057).

    DECIDES:

    To stipulate:
    THE DECREE OF DIRECTOR GENERAL OF TAXES CONCERNING ANY OTHER SERVICE TYPE AND NET INCOME PREDICTION AS TO IN ARTICLE 23 PPARAGRAPH 1 LETTER C LAW NUMBER 7 YEAR 1983 ON INCOME TAX AS LASTLY AMENDED BY LAW NUMBER 17 YEAR 2000.

    Article 1
    1. In this decree, the definition of gross fee especially for construction and catering services are amount of fee that paid all, include fee from furnishing service and material/goods procurement.
    2. The definition of gross fee for other services other than construction and catering services are amount of fee that paid only for furnishing service, except the contract or agreement said that the furnishing service and material/goods can not be separated, so the subject is all the contract value.

    Article 2
    Income from rental and other revenue related with asset usage and service fee that has been withheld by Income Tax Article 23 as 15% (fifteen percent) from net income prediction are:
    a. Rental and other income related with asset usage, unless rental and other income related with land and or building rental that have been already charged by Final Income Tax according to Government Regulation Number 29 Year 1996.
    b. Income related with technical service, management service, construction service, consultant, and others as referred to in Article 23 paragraph 1 letter C Law Number 7 year 1983 on Income Tax as lastly amended by Law Number 17 Year 2000 that done by resident taxpayer or permanent establishment, other than services that has been tax withheld under Income Tax Article 21.

    Article 3
    Net income prediction for income from rental and other income related with asset usage, other than rental and other income related with land and or building rental has been already charged by Final Income Tax according to Government Regulation Number 29 Year 1996 as referred to in Appendix 1 Decree of Director General of Taxes.

    Article 4
    Any other service type and net income prediction for technical service, management service, construction service, consultant, and other service which the fee has been tax withheld under the Article 23 paragraph 1 letter c Law Number 7 Year 1983 on Income Tax as lastly amended by Law Number 17 Year 2000 as referred to in Appendix 2 Decree of Director General of Taxes.

    Article 5
    With the enforcement of this Director General of Taxes Decree, so the Decree of Director General of Taxes Number KEP-305/PJ/2001 date April 18, 2001 shall be declared null and void.

    Article 6
    This Director General of Taxes Decree shall come into force as from May 1, 2002.

    For public cognizance, this Director General of Taxes Decree shall be announced by publishing it in the State Gazette of the Republic of Indonesia.

    Stipulated in Jakarta
    On March 28, 2002
    DIRECTOR GENERAL
    sgd
    HADI POERNOMO
    NIP. 060027375

    APPENDIX I
    NET INCOME PREDICTION FOR INCOME FROM RENTAL AND OTHER INCOME RELATED WITH ASSET USAGE, OTHER THAN RENTAL AND OTHER INCOME RELATED WITH LAND AND OR BUILDING RENTAL HAS BEEN ALREADY CHARGED WITH FINAL INCOME TAX ACCORDING TO GOVERNMENT REGULATION NUMBER 29 YEAR 1996.

    No. Types of Income Net income prediction
    1. Rental and other income related with asset usage especially land transportation 20% from gross amount excluding VAT
    2. Rental and other income related with asset usage, except, rental and other revenue related with land and or building rental has been already charged by Final Income Tax according to Governmental Regulation Number 29 Year 1999, also rental and other income related with asset usage especially land transportation 40% from gross amount excluding VAT

    DIRECTOR GENERAL
    sgd
    HADI POERNOMO
    NIP. 060027375

    APPENDIX II
    ANY OTHER SERVICE TYPE AND NET INCOME PREDICTION FOR TECHNICAL SERVICE, MANAGEMENT SERVICE, CONSTRUCTION SERVICE, CONSULTANT, AND OTHER SERVICE WHICH THE FEE HAS BEEN TAX WITHHELD UNDER THE ARTICLE 23 PARAGRAPH 1 LETTER C LAW NUMBER 7 YEAR 1983 ON INCOME TAX AS LASTLY AMENDED BY LAW NUMBER 17 YEAR 2000.

    No. Types of income Net income prediction
    1. a. Professional service
    b. Consultant service, exclude construction consultant
    c. Accounting and bookkeeping service
    d. Evaluator service
    e. Actuaries service 50% from gross amount excluding VAT
    2. a. Technical and management service
    b. Design service:
    • Interior and park design service
    • Machinery and equipment design service
    • Transportation/vehicle design service
    • Advertising/logo design service
    • Packing tool design service
    c. Installation service:
    • Machinery installation service, electricity/phone/water/ gas/AC/cable TV, unless it is done by taxpayer whose scope of business is in construction service and licensed as a Construction Company
    • Equipment installation service
    d. Maintenance/reparation service:
    • Machinery,electricity/telephone/water/gas/AC/cable TV maintenance/reparation service
    • Equipment maintenance/reparation service
    • Transportation/vehicle maintenance/reparation service
    • Building maintenance/reparation services, unless it is done by taxpayer whose scope of business is in construction service and licensed as a Construction Company
    e. Drilling service in the sector of oil and gas mining, except for those done by permanent establishment
    f. Supporting service in the sector of oil and gas mining
    g. Mining service and supporting service in the sector of oil and gas mining service
    h. Supporting service in the sector of flight and airport
    i. Forest cutting service, include land clearing
    j. Waste processing/removal service
    k. …….maklon service
    l. Employee recruitment service
    m. Broker service
    n. Service in the sector of securities trading, except for those done by Jakarta Stock Exchange, Surabaya Stock Exchange, KSEI, KPEI.
    o. Custodian/deposit service, except for those done by KSEI and excluding warehouse rental which has been charged by Final Income Tax according to Government Regulation Number 29 Year 1996
    p. Private telecommunication service
    q. Dubbing and film mixing service
    r. Information usage in technology, include internet service
    s. Service related with computer software, include maintenance and reparation 40% from gross amount excluding VAT
    3. Construction service, include building maintenance/reparation service, machinery, electricity/telephone/water/gas/AC/cable TV installation service, as long as done by taxpayer whose scope of business is in construction service and licensed as a Construction Company 13 1/3 % from gross amount excluding VAT
    4. a. Construction design service
    b. Construction controlling service 26 2/3 % from gross amount excluding VAT
    5. a. Bug eradication and clearing service
    b. Catering service
    c. Services other than those stated above which are burdened state budget or provincial budget 10% from gross amount excluding VAT

    DIRECTOR GENERAL
    sgd
    HADI POERNOMO
    NIP. 060027375

    APPENDIX III
    DEFINITION OF SUPPORTING SERVICE IN THE SECTOR OF OIL AND GAS MINING, OTHER THAN OIL AND GAS, SUPPORTING SERVICE IN THE SECTOR OF FLIGHT AND AIRPORT, MAKLON AND PRIVATE TELECOMMUNICATION SERVICE.

    1. The definition of “Supporting service in the sector of oil and gas mining” as referred to in Number 2 letter f Appendix II is supporting service in the sector of oil and gas mining service and geothermal that consist of:
    a. Primary cementing service, is placing cement exactly between pipe and well;
    b. Remedial cementing service, is placing cement for:
     Reobstruction the empty formation;
    

  • Tommo

    Member
    18 December 2007 at 4:41 pm

    maaf gimana cara hapusnya ya?
    sepertinya belum dipaste semuanya..
    bagi yang berminat silahkan tinggalin email sj…

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