Sesuai dengan PMK 90 Tahun 2020 dan UU 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP), harta hibahan dalam kondisi tertentu dikecualikan dari objek pajak penghasilan (PPh). Penghasilan Bukan Objek PPh (BOP) berupa harta hibahan terjadi apabila harta hibah tersebut diterima oleh keluarga sedarah dalam garis keturunan lurus satu derajat, badan keagamaan, badan pendidikan, badan sosial termasuk yayasan, koperasi, atau orang pribadi yang menjalankan usaha mikro dan kecil sepanjang tida ... read more

Compulsory Zakat/Religious Donations Zakat is a property that must be set aside by a Muslim or a body owned by a Muslim in accordance with religious provisions to be given to those who are entitled to receive it. For people who do not embrace Islam, it is termed a obligatory religious contribution. Zakat/religious donation is one of the income that is excluded from the object of income tax.   General Requirements Zakat/religious donations can be deducted from gross income as the basis ... read more

Ketentuan Terkait:Pasal 9 Ayat 3 UU KUP(3)    Surat Tagihan Pajak, Surat Ketetapan Pajak Kurang Bayar, serta Surat Ketetapan Pajak Kurang Bayar Tambahan, dan Surat Keputusan Keberatan, Surat Keputusan Pembetulan, Putusan Banding, serta Putusan Peninjauan Kembali, yang menyebabkan jumlah pajak yang harus dibayar bertambah, harus dilunasi dalam jangka waktu 1 (satu) bulan sejak tanggal diterbitkan. Komentar/Kesimpulan/Catatan:Tidak ada batas jumlah bulan. Dengan demikian,,,, semakin ... read more

Basically the company, in the form of PT, CV, Firm, Foundation, Cooperative, Institution, and so on at the end of each year must calculate, deposit and report Income Tax or Income Tax due for all income received for a year. In calculating the amount of income tax payable by the company / agency, they must know about income that is not a tax object, which is subject to Final Income Tax and which is a tax object, as well as deductible and non-deductible costs.   In addition, the company mus ... read more