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Pink Flower 9978

Written By irul on Tuesday, April 21, 2009 | 9:51 PM

I don't even know what Pink Flower 9978 means, but I know something that He (...or She, red) is the first person I know who have a great motivation with this kinda rank traffic with this such thing... award!

I'm very thankfull for this. It's an honor to a noob like me :). Glad to know someone give a great respect from this to us.

So here's the deal.. I'm gonna give it to other Ten bloggers. You better check this name listed below... mayB you are one of them...


1. Put this logo in your blog posting or
2. Invite 10 people to take this award
3. Do not forget to link back the web blog owned
4. Let them know that they have received this award by commenting on their blog.
5. Share the love to those who get this award.
6. This is what Pink Flower always said.. "That I certainly ..., menseokan increase our blog's PageRank".

and the nominees are..

01. Maya O.Z.K,
02. Nesya
03. Andrizoom
04. Yulia
05. Etha
06. Jeng Putrii
07. Quinie,
08. Krisna Teja
09. New Mas Gun
10. Madhysta

For the others...who keep the spirit!

Thnx Pinky!

9:51 PM | 9 comments

The Theory of... (Fixation)

Written By irul on Thursday, April 16, 2009 | 5:47 AM

While that does not include Object Number is:

a. Assistance or donations

b. Property received by a family in a straight line one degree, and by financial bodies or agencies, or educational or social agencies, including small cooperative established by the Secretary of the Treasury.

c. Heritage.

d. Property, including cash deposits received by a body referred to in article 2, paragraph (1) letter b instead of the stock or capital as a substitute for inclusion.

e. Replacement or compensation in connection with the work or services received or acquired in the form of natura and / or enjoyment of the mandatory tax or government.

f. Payments from insurance companies to those with respect to personal health, accident insurance, life insurance, dual-purpose insurance, insurance and scholarships.

g. Dividend or the return is received as a limited tax obligation in the country, cooperatives, foundations, state-owned business entities, business or entity owned areas, inclusion of capital in the agency business, which was established and domiciled in Indonesia.

h. Contribution received or obtained the pension fund approved by the finance minister, whether paid by the employers and employees, the pension is paid by the employers, pension funds and revenue from capital ditanamkan in certain areas defined by the minister finance.

i. The return received by members of the limited partnership capital is not divided into shares, stock, partnership, firm, and partnership.

j. Bond interest received or accrued in the company's mutual funds.

k. Revenue received Venture Capital company as the pair return from the body and the business that was established to run the business or activities in terms of pairing with the business:

1) It is small, medium, or a run in the business sector that has been set by the finance minister.

2) Shareholders who are not on the securities exchange in Indonesia.

6. Expenditures that may be charged by the company.

Law. 17 Year 2000 states that the amount of income is assessable for tax in the country and form of business fixed, determined based on gross income less:

a. Cost to obtain, maintain and collect revenue, including the purchase of materials, costs associated with the work or services, including wages, salaries honorarium, bonus, dividend, and the benefits in the form of money, interest, cost of travel, the cost of waste management, real-receivables fact not charged, insurance premiums, administrative costs and taxes except income tax.

b. Depreciation expense on assets to obtain tangible and amortization expenses to get up right and up the other costs have the advantage over one year referred to in section 11 and section 11A.

c. Contribution pension funds that have been approved by the color of the Exchequer.

d. Losses due to sale or transfer of property that belongs to obtain, collect, and maintain earnings.

e. Losses due to the difference between foreign currency exchange rate.

f. Cost of research and development company that conducted in Indonesia.

g. Cost of scholarships, internships, and training.

Special depreciation on the cost of tangible assets related to the method of depreciation, is set in article 11 paragraph (1) of Law No. 10 In 1994, that states that the depreciation on the expenditure for the purchase, establishment, additions, repairs, or changes the shape of property, except land, who owned and used to get, collect, and maintain the revenue that has the benefits of more than a year made in the parts during the same great benefits have been determined for the property.

5:47 AM | 7 comments

The Theory of... (Implementation)

... (3)The Income Tax

Income Tax (Income Tax) is a direct tax levied against the subject tax (Individual, Agency, Form of Business Stay (BUT)) on received or obtained in the tax year. According to Munawir (2002:109) "Income tax is one source of state revenues come from income people, have been set with the laws so that they can provide appropriate legal certainty of life in the country based on law.

Based on Article 1 of Law. 7 in 1983 that changed with the last Director General of Taxes Decree No. PER-15/pj./2006 guidance on the implementation of the cutting, and for the reporting of income tax article 21 and article 26 in relation to employment, services and activities of private persons definition states that income tax is a tax levied against the subject of tax on earned income, or obtaining Number in years.

4. Subject Number

In Act No Taxes. 17 In 2000 the subject of chapter 2 of the tax into two, namely:

a. Subject of Domestic Taxes

1) The time that he lived in India or in Indonesia more than 183 days in a period of 12 months or a private person in a tax year are in Indonesia and have intention to live in Indonesia.

2) the established or held a position in Indonesia.

3) Inheritance is not divided as a unit are entitled to replace.

Subject of Domestic Taxes levied tax revenue received or obtained from either Indonesia or overseas (world wide income / residency basis).

b. Subject Number of Foreign Affairs

1) People who do not personally live in India or in Indonesia, no longer than 183 days in a period of 12 months, and

2) Agency is not established and does not take place position in Indonesia.

Subject Number of Foreign Affairs (SPLN) income tax levied only on income received or obtained from India through the form of Business Stay in Indonesia (source principle).

5. Objects Income Tax

Law. 17 In 2000 article 4 which states that a tax is the object of every additional economic capability received or obtained Obligation Number originating from Indonesia and outside Indonesia, which can be used for consumption or increase the property tax is mandatory, with the name and in any form, including:

a. Replacement or compensation in connection with the work or services received or acquired, including salaries, wages, allowances, honorarium, commission, bonus, dividend, pension, or other form of remuneration, unless otherwise specified in the law.

b. Gifts from the ballot or the work or activities, and awards.

c. Operating income.

d. As sales or profits because of the property.

5:45 AM | 1 comments

Planning (removable)

Based on the importance of applying the tax obligation for tax agencies, the author tries to do the analysis on the tax planning in keeping with the PT Mitra is one of the mandatory tax that has implemented a tax planning on transactions related to income and expenses. Discussion of the author will provide in the form of essay with the title:

"Implementation of Evaluation Planning Taxes (Tax Planning) of Income Tax (PT Case Studies At. Proportionality Partners)"

B. Problem Formulation

Based on the background research that has been kemukakan author, over a problem that can perumuskan author rumuskan as research material on this discussion as follows:

1. How the implementation of tax planning (Tax Planning), which is done by PT Mitra commensurate savings in order to make tax payments (Income Tax Agency)?

2. Whether tax planning (Tax Planning) does not violate provisions of taxation?

C. Objectives and Benefits Research

1. The objective of the research are:

a. To know the implementation of tax planning (Tax Planning), which is done by PT Mitra commensurate savings in order to make a tax payment (PPh Badan)

b. To know the planning tax (Tax Planning) and its application on the income and expenses made by PT Mitra equivalent efficiency in the business.

2. Benefit from this research are:

a. Scientific Benefits

1) Provide a more in-depth understanding of the theory to evaluate the implementation of tax planning.

2) Increasing the knowledge and insight about the information on the problems associated with the implementation of tax.

3) Can be used as inspiration for other researchers to make comparisons of the writing associated with the next planning tax (Tax Planning), so that the writing will be better.

4) To help provide information for parties interested in the field of taxation, especially on tax planning (Tax Planning).

b. Practical benefits

1) The results of this research are expected to serve as inputs in terms of planning, especially taxes on income and expenses in the effort to minimize the tax burden.

2) The author expects that the conclusions are very useful as a basis to contribute thoughts and suggestions in the effort to solve the problem.

2:06 AM | 0 comments

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