.,, 2) Undivided Legacy as one entity, replace the entitled;

., a., a. Persons residing in Indonesia or persons who are in Indonesia are more than 183 (100) days in the term of 12 (twelve) months, or persons who in a tax year are in Indonesia. and had the intention to reside in Indonesia;

., a., a. Persons who do not reside in Indonesia or are in Indonesia no more than 183 (one hundred and eighty-three) days in the term of twelve (twelve) months, and an unfounded body, and not held in Indonesia. which runs an attempt or performs activities through a fixed form of enterprise in Indonesia;

., b. Persons who do not reside in Indonesia or are in Indonesia no more than 183 (one hundred and eighty-three) days in the term of twelve (twelve) months, and an unfounded body, and not held in Indonesia. who can accept or earn income from Indonesia not from running an effort or performing activities through a fixed form of effort in Indonesia.

., g. mining and excavation of natural sources, the drilling work area used for mining exploration;

., j. The service of any kind by employee or by another person, as long as it is done by more than 60 (sixty) days in a period of 12 (twelve) months;

., l. the agent or employee of an unfounded insurance company and is not located in Indonesia who receives an insurance premium or bears a risk in Indonesia.

.,, 2) does not run any other efforts or activities to earn income from Indonesia in addition to the granting of loans to governments whose funds come from the members of the members;

., a., a. the replacement or payment of respect to the work or services received or obtained including pay, wages, benefits, honorarium, commissions, bonuses, gratuities, pension money, or other forms of reward, unless otherwise specified in the This Act;

.,

., f. flowers including premium, diskonto, and rewards due to a debt return guarantee;

., g. The dividend, by name and in any form, includes dividends from the insurance company to the policyholders, and the share of the remaining cooperative venture results;

., k. profit due to the release of the debt, unless up to a certain amount set out with the Government Regulation;

., o. iuran which is accepted or acquired by the association of its members consisting of the Tax Wajib which runs the business or the free work;

., p. extra neto wealth derived from income that has n' t been taxed.

., a., a. 1) assistance or endowment, including zakat which is received by the charity of the zakat agency charity which is either formed or authorized by the Government and the beneficiaries of the zakat;

., To the extent that it has nothing to do with the effort, work, ownership, or mastery of the parties;

.,, c. treasures including cash deposits received by the body as referred to in Article 2 of the paragraph (I) letter b as a stock substitute or in lieu of a capital inclusion;

., d. replacement or return in connection with the work or services received or acquired in the form of a natura and/or enjoyment of the Tax or Government Wajib;

., e. payments from insurance companies to private persons in connection with health insurance, accident insurance, life insurance, bi-use insurance, and student customs insurance;

., f. The dividend or profit section received or acquired is limited to the Cloud Service, cooperatives, State-owned Usha Agency, Regional-owned Enterprises, from capital disputes to the established entity and place of the position in the United States. Indonesia on condition:

.,, 1) the dividend comes from the retained earnings backup; and

., g. The dues received or obtained by a pension fund whose foundation has been passed by the Minister of Finance, whether paid for by the employers and employees;

., h. the income of the capital instilled by the pension fund as referred to in the letter g, in certain areas specified with the Finance Minister ' s Decision;

., i. The portion of the profit received or acquired by a member of the command company whose capital is not divided on shares, alliances, sororities, firms, and kongsi;

., j. interest rates received or acquired by a fund company for five (five) years from the foundation of the company or business permit;

., k. Earned or acquired a venture capital firm is a profit part of an enterprise entity established and running an effort or activities in Indonesia, on the terms of the business partner's agency:

., 2) The stock is not traded on the effect exchange in Indonesia. "

., a., a. expenses to obtain, collect, and maintain income, including the cost of purchase of materials, costs with respect to employment or services including wages, salaries, honorarium, bonuses, gratification, and allowances provided in the form of money, interest, rent, and income. royalty, travel expenses, waste processing costs, insurance premiums, administrative costs, and taxes except for Income Tax;

., b. depreciation of expenses to obtain tangible property and amortization of expenses to obtain rights and at other costs of more than 1 (one) year terms as referred to in Section 11 and Section 11A;

.,, c. iuran to the pension fund whose stance has been passed by the Minister of Finance;

., d. loss due to the sale or transfer of the property owned and used within the company or owned to obtain, collect, and maintain income;

.,, 1) has been charged as a fee in the commercial loss earnings report;
3) has been published in public or special publishing; and

., a., a. Rp2.880.000.00 (two million eight hundred eighty thousand rupiah) for the self-person Tax Wajib;

., b. Rp1.440.000.00 (one million four hundred forty thousand rupiah) additional for the mating Tax Mandatory Service;

., c. Rp2,880.000.00 (two million eight hundred eighty thousand rupiah) additional for a wife whose income is merged with the husband's income as referred to in Article 8 of the paragraph (1);

., d. Rp1,440.000.00 (one million four hundred and forty thousand rupiah) additional for each member of the family of blood and family in a straight line of descent and foster child, which became entirely dependents, at most 3 (three) people for the first time. every family.

., a., a. profit sharing with name and in any form such as dividends, including dividends paid by the insurance company to the policyholder, and the share of the remaining cooperative effort;

., b. expenses charged or issued for the personal interest of shareholders, allies, or members;

.,, c. the establishment or buildup of backup funds unless the receivables are not charged for bank and lease efforts in order with the option rights, reserves for insurance efforts, and reclaimed cost reserves for mining efforts, which are provisions and The terms are defined by the Minister of Finance's Decision;

., d. health insurance premiums, accident insurance, life insurance, bi-use insurance, and student customs insurance, which is paid for by a private person ' s Taxes, unless paid by the employers and the premiums counted as income for Wajib Tax concerned;

., e. replacement or reward with respect to the work or services provided in the form of natura and enjoyment, except provision of food and drink for all employees as well as replacement or reward in the form of natura and enjoyment in the area Certain and the giving in the form of natura and enjoyment related to the execution of the work set with the Finance Minister ' s Decision;

., f. the amount that exceeds the amount paid to the shareholders or to the party with the special relationship in return with respect to the work done;

., g. A wealth of goods, gifts, gifts, or gifts, and inheritance, as referred to in Article 4 of the (3) letters of the (b), and of the letter (b), except for the Taxes of the People of the People of the People of the People (of the Law), and the (or) Taxes. Domestic entities owned by the Isalam to the charity, the zakat, or the charity institutions that are created or authorized by the Government;

., i. expenses charged or issued for the personal interest of the Tax Wajib or the person who is the liability of;

., j. the salary paid to a member of an alliance, a firm, or a commanding officer whose capital is not divided over the shares;

., k. Administration sanctions are interest, fines, and increases and criminal sanctions are fine with respect to the implementation of legislation in the taxation field.

., a., a. The size of the domestic tax capital is at least 50% (fifty percent) of the sum of the shares that are paid; or

., b. Together with the other domestic tax Wajib had the lowest capital inclusion of 50% (fifty percent) of the amount of shares that were committed.

., a., a. Taxpayers have direct or indirect capital inclusion of 25% (twenty-five percent) or more on the Other Tax Wajib, or the relationship between Wajib Tax and the lowest 25% (twenty-five percent) on the two Taxes. or more, as is the relationship between the two or more Tax Mandatory Service (s) or the last; or

., b. Taxpayers control the other Tax Mandatory Service, or two or more Taxes are under the same control as either direct or indirect; or

., c. there is a family connection either as blood as well as temporary in a straight line of descent and/or to a degree.

., a., a. Employers paying salaries, wages, honorarium, alimony, and other payments in return for the work performed by employees or not employees;

., b. government goods that pay salaries, wages, honorarium, allowances, and other payments, in connection with work, services, or activities;

., c. pension funds or other bodies paying for retirement money and other payments by any name in retirement order;

., d. the body that pays an honorarium or other payment in return with respect to services including the power services of experts doing the free work;

., e. the organizer of the activities that make the payment in connection with the execution of an activity.

.,, 1) the dividends as referred to in Section 4 of the paragraph (1) of the g;
2) the interest, as referred to in Article 4 of the paragraph (1) letter f;
3) royalty;

., b. by 15% (fifteen percent) of the gross and final amount of interest in savings paid by the cooperative;

.,, 1) other leases and income in connection with the use of the treasure;

., b. rent paid or in debt in connection with the rent in order with the right of an option;

., g. Deposits that do not exceed the limits set by the Decree of the Minister of Finance paid by the cooperative to its members. "

., a., a. Income Tax is deduced as referred to in Article 21 and Section 23 as well as the income tax levied as referred to in Article 22; and

., b. The paid or debted income tax abroad may be credited as referred to as Article 24;

., c. Annual Income Tax notice of the year ago delivered after the specified time limit;

., d. Taxpayer is granted an extension of the term for the delivery of the Annual Income Tax Notification Letter;

., e. Mandatory Tax is on its own Annual Income Tax Notice Letter that results in a monthly installment greater than the monthly installment before the actual instalment;

., b. interest, including premium, diskonto, swap premiums and rewards in connection with the debt refund guarantee;

., a., a. the deductions on the income as referred to in Section 5 of the paragraph (1) letter b and the letter c;

., b. The cuts to the income received or obtained by the private or foreign agency changed the status of a domestic tax or a fixed form of effort.

., a., a. Neto's highest income reduction is 30% (thirty percent) of the amount of planting done;

., c. compensates for longer losses but not more than 10 (ten) years; and

., d. The amount of income tax on the dividend is referred to in Article 26 of 10% (ten percent), unless the tariff according to the applicable taxation agreement sets lower.

.,, Tax Subject Replacement includes personal, undivided inheritance as one unity, body, and fixed form form.
Letter a
Letter b
Letter c

.,, the Subject of Tax is distinguished between the domestic tax subject and the subject of foreign taxes. The subject of the domestic tax shall be the tax of the tax, and the income of the tax, and the subject of the tax, and the income of the tax, and the income of the tax, and the income of the tax. be accepted from the source of income in Indonesia or be obtained through a fixed form of effort in Indonesia.
In other words, Wajib Tax is a person or person who has fulfilled a subjective and objective obligation. In connection with the NPWP ownership, the Taxes of Private People who receive income under the Pcrime do not need to register themselves to acquire NPWP.
The important difference between the Internal Tax Wajib and the Foreign Tax Wajib is located in the fulfillment of its tax obligations, among other things:
For overseas taxes that run the business or conduct activities through a fixed form of business in Indonesia, the fulfillment of its tax obligations is equated with the fulfillment of the taxation obligations of Mandatory Tax in the country as set up. in this Act and the Law on the General Terms and the Taxation Way.

.,, the letter a
Letter b
Letter c

.,, the letter a and the letter b

.,, a form of effort continues to contain the sense of a place of business, which is a facility that can be land and buildings including machines and equipment.
It is permanent and is used to operate or perform activities of non-living persons or unfounded bodies and are not located in Indonesia.
The sense of the form of effort continues to include persons or persons as agents whose position is not free to act for and on behalf of persons or persons who do not reside or are not located in Indonesia.
Non-permanent or unfounded persons in Indonesia cannot be considered to have a fixed form of business in Indonesia if a person or person is in the business of running a business or or a business entity. conducting activities in Indonesia using agents, brokers or intermediaries who have a free position, provided that an agent or intermediary is in fact acting completely in order to run his own company.
An insurance company established and established outside Indonesia is considered to have a fixed form in Indonesia if the insurance company accepts payment of insurance premiums in Indonesia or bears a risk in Indonesia. through employee, representative or agent in Indonesia. Taking the risk in Indonesia does not mean that the events that resulted in the risk took place in Indonesia. All that needs to be noticed is that the party is in residence, or position in Indonesia.

.,, the Determination of a private person's residence or an important position place to establish which Tax Service Office has the jurisdiction of the income received or acquired by a person or body.
In essence, a person's residence or seat is determined according to the actual circumstances. Thus the determination of residence or place of office is based not only on considerations that are formal, but rather based on reality.
Some of the things that the Director General Tax needs to consider in determining a person's place or place of position among other domicile, the home address, the family's residence, the place to run the main business. or other things that need to be considered for the ease of implementation of tax liability.

., in accordance with international conduct, the representatives of foreign countries and the officials of the diplomatic representatives and consulates and other officials, are excluded as the Tax Subjects where they represent the country.
An exception as a Tax Subject for such officials does not apply if they obtain another income outside of office or they are Indonesian citizens.
As such, when a foreign official acquires another income in Indonesia outside of office, then. It includes a tax subject that can be taxed on any other income.

.,, pretty clear

.,, pretty clear

.,, the Act follows the principle of rejuvenation of income in a broad sense, namely that the tax is imposed upon any additional economic capability that is accepted or acquired by the Tax Taxes from which it is used. for consumption or add to the Wealth of the Tax Taxes.
The definition of income in this Act does not pay attention to the income of a particular source, but in addition to the economic capabilities. Additional economic capabilities that are accepted or acquired by Wajib Tax are the best measure of the ability of such Taxes to co-assume the cost of the government for routine and development activities.
Viewed from the addition of an additional economic capability to the Tax Wajib, the income can be grouped into:
-earnings of effort and activities;
For its use, the income can be used for consumption and can also be supported to increase the wealth of the Tax Mandatory Tax.
As the Act follows a broad income definition, all types of income received or obtained in a tax year are combined to obtain the basis of the tax imposition. Thus, if in a year of taxation of a business or activities suffered a loss, the loss is compensated by other income (horizontal compensation), with the exception of the losses suffered abroad. However, if any type of income is taxed at the final or excluded from the Tax Object, then the income should not be combined with any other income imposed by the general fare.
The income examples referred to in this provision are intended to clarify an understanding of the vast earnings that are not limited to the intended examples.
Letter a
Letter b
Letter c
Letter d
Letter e
Letter f
The letter g
Letter h
Letter i
The letter j
Letter k
Letter l
Letter m
Letter n
Letter o
The letter p

.,, in accordance with the provisions of the paragraph (1), the income of deposits of deposits and other savings, the income of stock transactions and other securities on the stock exchange, the income of the diversion of the property of land and/or building, as well as the Another particular income is a Tax Object. The public savings that is distributed through refiners and exchanges is a source of funds for the implementation of the development, so that the tax imposition of income derived from the public's savings needs to be treated in its own way. His tax imposition.
The underlying considerations given by their own treatment are the simplicity in the tax, justice and equities in the imposition of their taxes and regard to economic and monetary development.
Such considerations also underlie the need for self-treatment of tax imposition on the transfer of property of land and/or building, as well as other types of income types. It is therefore the imposition of the Income Tax including its nature, magnitude, and the manner of payment of payment, cutting, or voting on such income types is set in its own with government regulations.
Considering the ease in implementation of the imposition and not adding to the administrative burden of both the Taxes and the Directorate General of Taxes, the imposition of the Income Tax in this provision can be final.

.,, the letter a
Letter b
Letter c
Letter d
Letter e
Letter f
The letter g
Letter h
Letter i
The letter j
Letter k

(A), a single (1) year, of which the Cloud Service can be used, is not a single person or a third party, or a third party, or a third party. A load that has a lifetime of no more than 1 (one) year is the cost of the year in question, e.g. salary, administrative costs and interest, the routine cost of sewage treatment and so on. While spending has a benefit of more than 1 (one) year, the charge is done through depreciation or through amortization. And if you are in a tax year, then you will be able to share it with a price.

.,, the charges referred to in this paragraph are commonly called the daily expenses that may be charged in the expenditure year. To be charged as a fee, such expenses must have a direct connection to the effort or activities to obtain, collect, and maintain income that is a Tax Object. Thus the expenses for obtaining, invoking, and maintaining income which is not a Tax Object, should not be charged as a fee.
Example:
The Pension Fund whose stance has been granted the authorization of the Finance Minister obtained a gross income consisting of:

 a.  An income that is not a tax object is in accordance with Article 4 of the paragraph (3) of the letter g of Rp 100.000.00 b.  Other gross income of Rp 300,000.00 ----------------- gross income amount of Rp 400,000.00
                                                    == == == == == == == == == == == == = 

If the entire cost is Rp200,000.00, then the cost to be deducable, billing and maintaining the income is 3/4 x Rp200.000.00 = Rp150.000.00.
Similarly, interest on loans used to purchase shares cannot be charged as the cost of the course of the dividend is the object of the tax object as referred to in Article 4 of the paragraph (3) of the letter f. The loan unpayable interest may be capitalized as a price add-up.
Expenses that have nothing to do with the effort to obtain, collect, and maintain income, for example, expenses for the personal use of shareholders, interest payments on loans used for the purpose of the use of the Cloud Service. Borrower personal needs as well as payment of insurance premiums for personal interest, should not be charged as a fee.
The payment of the insurance premium by the employers for the benefit of its employees may be charged as a corporate fee, but for the employees concerned the premiums are income.
Expenses related to the work may be deduted from gross income must be made in the form of money. Expenses made in the form of natura or enjoyment, such as the facilities occupy the house with free-only, should not be charged as a fee, and for parties to receive or enjoy instead of income. However, the expenses in the form of a particular natura or enjoyment as set out in Article 9 of the paragraph (1) letter e, may be charged as a fee and for the parties to receive or enjoy not an income.
The deductable expenditure of gross income must be made within reasonable limits according to the customary good merchant habit.
Thus, if the expenditure beyond the limits is affected by the preferable relationship, then the amount beyond that threshold must not be deduted from the gross income.
Further notice of the provisions in Article 9 of the paragraph (1), the letter f and Article 18 and its explanation.
Taxes that are the burden of the company in order for its efforts in addition to the Income Tax, such as the Earth Tax and Building (UN), the Bea Meterai (BM), the Hotel Taxes and Restaurant, can be charged as a fee.
Regarding the expenses for the promotion, the need to be distinguished between the costs that are actually issued for promotion at a cost that are in the nature of a donation. The cost of the promotion is to be deduted from gross income.

.,, the Spend (s) for the purpose of acquiring the Cloud Service, as well as other expenses, as well as other expenses, which have more than 1 (one) years of benefit, the charge is done through depreciation or amortization.
Further notice of the provisions of Article 9 of the paragraph (2), Article 11 and Article 11A and its explanation.
Expenses that by their nature are payment in advance, e.g. rent for a few years paid at once, the charge can be done through allocation.

., Iuran to the pension fund whose foundation has been passed by the Minister of Finance may be charged as a fee, whereas the dues paid to the pension fund whose stance is not or have not been authorized by the Minister of Finance should not be is charged as a fee.

.,, the loss due to the sale or transfer of the property that its intended purpose is not intended to be sold or diverted which is owned and used within the company or owned to obtain, collect and maintain income. can be deductable from gross income.
Losses due to the sale or transfer of property owned but not used in a company, or owned but not used to obtain, collect and maintain income, should not be deductored from gross income.

.,, the loss due to the difference in the foreign currency curs can be due to the presence of fluctuations of the date occurring daily, or by the presence of Government wisdom in the monetary field. The loss of the foreign currency curs caused by the curs fluctuation, the charge is based on the system of books being embraced, and must be done in accordance with the principles of the system. If the taxpayer uses a system of books based on fixed curs (historical rate), the burden of the loss of a curs is performed at the time of the realization of the foreign currency's estimate. If the taxpayer uses a bookkeeping system based on the middle seat of the Bank of Indonesia or the actual date is in effect at the end of the year the charge is performed at each end of the year based on the central seat of the Bank of Indonesia or the actual kurs. applies at the end of the year.
The loss of curs due to the government's monetary discretion is set in temporary estimates on the balance sheet and the charge is gradual based on the realization of the foreign currency.

.,, the research and development costs of companies carried out in Indonesia in a reasonable amount to find new technologies or systems for the development of the company may be charged as a corporate cost.

.,, Charges incurred for the purposes of a scholarship, internship and training in order to improve the quality of human resources can be charged as a corporate cost, with regard to the company ' s rucness and interests.

.,, a real, non-billable loan can be charged as a charge along Wajib Tax has recognized it as a fee in the commercial profit report and has performed the maximum or final billing efforts.
Publishing is not only a national periodical, but it may also be an internal publication of the association and the like.
Order the manner of implementation of the requirements specified in paragraph (1) of this letter h is further governed by the Director General of the Tax.

., in order to calculate the magnitude of the taxable income from the tax of private persons within the country, the income of the net is reduced by the amount of income not taxable. On the side to her, to the married Wajib Taxes is given the addition of the Tax No Tax.
For the taxpayer that his wife receives or earns the income combined with his income, then the taxpayer gets an extra-tax income for a wife of Rp2,880.000.00 (two million and eight hundred million). eight thousand rupiah).
It is a tax that has a family of blood and blood, and in a straight line of blood, for example, the parents, the father-in-law, the children, the children, the children, the children, the children, the children, the children, the children, the children, the children, the children of the many 3 (three) people. In question, the family members who are fully dependants are family members who have no income and all costs of life are borne by the Tax Wajib.
Example:
A man with a wife of four (four) children is required. And if the wife of the third part of the life of the house of law shall not be in the hands of the husband or of the other, then the money shall not be in the hand of the tax. given to Wajib Tax A is a Rp8.640.000.00 {Rp2.880.000.00 + Rp1.440.000.00 + (3 x Rp1.440.000.00)}. While for his wife, at the time of the Income Tax Cut Section 21 by the employers, the Income Is Not In Tax. It's Rp2,880.000.00. If the income of the wife is to be combined with the income of the husband, then the amount of income from the taxpayer given to Wajib Tax A is Rp11.520.000.00 (Rp8.640.000.00 + Rp2.880.000.00).

.,, the expenditures that Wajib Tax do can be distinguished between the spending that may and which should not be charged as a fee.
In principle, the cost of gross income is the cost of having a direct relationship with an effort or an activity to obtain, collect, and maintain a revenue that is a tax object that is debriefing. done in the year of spend or during the benefit of such expenses.
Expenses that are not to be subtracted from gross income include spending that is the use of income, or the amount of which is more than a reasonable amount.
Letter a
Letter b
Letter c
Letter d
Letter e
Letter f
The letter g
Letter h
Letter i
The letter j
Letter k

., in accordance with the conduct of business, spending on the role of income for a few years, the discharges are performed according to the amount of years that the expenditure has been made to the income. In line with the principle of alignment between spending with income, in this provision the expenditure to obtain, collect, and maintain income that has a benefit of more than 1 (one) year cannot be subtracted as a cost company at once in the expenditure year, but rather charged through depreciation and amortization during its benefits as set out in Section 11 and Section 11A.

.,, Spend on any tangible property that has more than 1 (one) years of benefit must be charged for obtaining, invoking, and maintaining income by allocating such expenses for a period of time. the benefits of such treasures through depreciation.
Expenses to obtain property rights, including land rights for building, business rights and use rights that are first to be disbursed, unless the land is used within the company or It is owned to earn income on the condition that the value of the land is reduced due to its use for income, such as land used for tile companies, ceramic companies, or brick companies.
It is He Who has the right to use the land and the right to use it for the purpose of the building, the right to take on the land, and the right to use it, and the right to use it, and the right to use it, and the right to use it. Those rights from the agency are authorized for the first time. While the cost of extension of the building's right to the building, the right to effort and the right to wear is diamortisated during the term of such rights.
The allowed method of depreciation based on this provision is:
The use of depreciation methods for property must be done by obeying the asas.
For the property of the building can only be disbursed with a straight line method. Tangible property in addition to buildings can be disbursed by straight line methods or decreased balance methods. In the event Wajib Tax chooses to use the declining balance method, the value of the rest of the book at the end of the benefit period must be disbursed at once.
In accordance with the bookkeeping of the Taxes, the same small tools (small tools) or similar types may be disbursed in a single group.
Examples of use of straight line methods:
A building whose price is Rp100.000.00 and its benefit 20 (twenty) years, its penetration every year is Rp5,000.000.00 (Rp100.000.000.00:
20) Examples of usage of the balance method decrease:
A machine was purchased and placed in January 2000 for a price of Rp150.000.00. The value of the machine is four (four) years. If the depreciation rate for example is set 50% (fifty percent), then the calculation is as follows:

 + -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
 + --------------------------------------------------------------------- + Price Acquisition 150.000.00 2000 50% 75.000.00 75.000.00 2001 50% 37.500.000.00 2002 50% 18.750.000.00 18.750.000.00
 
2003 Dissequenced 18.750,000,00 0 at once 

.,, depreciation starts on the month of his expense, or on the month the completion of the work of a treasure so that the depreciation in the first year is calculated pro-rated.
However, under the approval of the Director General of Tax, when the start of depreciation can be done on the month the treasure is used to obtain, collect and maintain income or on the month the treasure is starting to produce.
What is meant to begin to produce in this provision is associated with the start of production and is not associated with the time received or by earning it.
Example 1.
The expenditure for building a building is as large as Rp100.000.000.00. Construction began in October 2000 and was completed for use in March 2001.
The depreciation at the cost of building the building began in the 2001 tax year.
Example 2.
A machine bought and placed in July 2000 for an acquisition price of Rp100.000.00. The value of the machine is four (four) years. If the depreciation rate for example is set 50% (fifty percent), then the calculation is as follows:

 + -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
 + ----------------------------------------------------------------------------- + Price Acquisition 100.000.00 2000 1/2 X 50% 25.000.00 75.000.00 2001 50% 37.500.000.00 2002 50% 18.750.000.00 18.750.000.00
 
2003 50% 9.375,000.00 2004 Disussed 9,375,000.00 0 at once 

Example 3.
PT X that moved in the field of plantation bought the tractor in 1999. The plantations began to produce (harvest) in 2000. With the approval of Director General Tax, the tractor shrinkage can be done starting in 2000.

.,, pretty clear

., in order to provide legal certainty for the Tax Wajib in doing depreciation over tangible property expenditure, this provision governs the lifetime group of treasure and depreciation rates according to the straight line method as well as the declining balance.
The intended building is not permanent a temporary building and is made of non-durable material or a building that can be transferred, which is no more than 10 years old. For example, barracks or dormitory are made of wood for employees.

.,, in order to conform to the characteristics of certain areas of effort, such as oil and petroleum mining, hardcrop plantations, need to be given its own setting for the depreciation of the tangible property used in the endeavor. Those whose terms are prescribed by the decision of the Minister of Finance.

., basically profit or loss due to the diversion of the tax levied on taxes in the year of his transfer of the treasure.
If they are sold or burned, then the net proceeds from the sale of the treasure, the difference between the price of the sale at the cost of the sale, and the replacement of the insurance. As an income in the year of the sale or the year of the receipt of the insurance, and the remaining value of the book from the treasury is charged as a loss in the tax year in question.

., in terms of the reimbursed insurance that the new amount can be known for certain in the later days, Wajib Tax may apply to the Director General of Tax so that the amount of such loss may be charged within the year. replacement of such insurance.
Deviation from the provisions as referred to in paragraph (8), in the event of a transfer of the tangible property which is eligible as referred to in Article 4 of the letter a and the letter b, the remaining value of the book should not be charged as a loss by It's a distraction.

.,, in order to provide uniformity to the Wajib Tax for depreciation, the Finance Minister is authorized to set the type of property type included in any of the benefit groups that the Wajib Tax needs to follow.

.,, Price of the acquisition of intangible property and other expenses including extension of the rights to the land (such as the right to effort, building rights and use rights) which has a lifetime of more than one year, is diamortized by method:
a. in the same parts each year during the benefit, or;
Specifically for the amortization of intangible property that uses a declining balance method, at the end of the lifetime value of the value of the rest of the intangible treasure book or those rights is amorphous at once.

.,, the Determination of the benefits and amortization rates of intangible property expenditure is intended to provide uniformity to Wajib Tax in amortization. Taxes can be amortized in accordance with the method that is chosen in verse (1) based on the actual benefits of any intangible property. The applied amortization rate is based on the benefit group as set out in this provision. For the sake of intangible property, it is not listed in the existing group of benefits, so Wajib Tax uses the nearest benefit period. For example, an intangible property with an actual benefit of six (six) years can use a benefit group of 4 (four) years or 8 (eight) years. In terms of the actual benefits of 5 (five) years, the intangible property is diamortized by using the benefit group 4 (four) years.

.,, pretty clear

.,, the method of unit production is carried out by implementing the percentage of amortization rates that are large every year equal to the percentage of comparisons between the realization of oil and gas mining in the year concerned with an estimate of the amount All of the Earth's oil and gas content in that location can be produced.
If the actual production quantity is actually smaller than expected, so there is still the remainder of the expense to obtain any other rights or expenses, then for the remainder of the expenses may be charged at once in a year. The tax is concerned.

.,, Spending to obtain mining rights other than oil and petroleum, forest entrepreneurial rights, or other natural results such as the rights of marine output diamortisation based on the method of unit production at a high amount of 20% (two Twenty percent) a year.
Example:
Expenditure to acquire a forest company's rights, which has a potential of 10,000,000 (ten million) tons of wood, amounted to Rp500,000.00 diamortisation according to the percentage of the production units realized in the year in question. If in one tax year it turns out the production amount of 3,000,000 (three million) tons which means 30% (thirty percent) of the available potential, then even though the amount of production in that year reaches 30% (thirty percent) of the amount The potential available, the magnitude of amortization that is allowed to be subtracted from gross income in the year is 20% (twenty percent) of the expenditure or the Rp100.000.00.

., in the sense of spending done before commercial operations, are costs incurred prior to commercial operations, for example the cost of the feasibility study and the cost of experimental production but does not include the operating expenses It's routine, like employee's salary, electrical and phone account costs, and other office costs. For regular operating expenses these are not to be capitalized but are charged at once in the year of expenditure.

.,, Example:
PT X issued a fee to obtain oil and gas mining rights at a location of Rp500,000.00. An estimate of the amount of oil in the area is as much as 200,000,000 (two hundred million) barrels. After production of oil and gas the earth reached 100,000,000 (100 million) barrels. PT X sold the mining rights to other parties at a price of Rp300,000.000.00. The calculation of the income and loss of the sale of such rights is as follows:

 The acquisition price of Rp 500,000.00 Amortization that has been done 100.000,000/200,000,000 barrels (50%) Rp 250.000.000.00
 Treasure book value Rp 250,000.000.00 
Property sale is Rp 300,000.00 

Thus the sum of the remaining books of Rp250,000.00 was charged as a loss and the amount of Rp300,000.00 was made up of income.

.,, pretty clear

.,, the calculation Norma is a guideline to determine the magnitude of the gross circulation and the magnitude of the neto income published by the Director General of the Tax by the guidelines on a hold set by the Minister of Finance and refined Keep going. The use of such calculation norms is essentially done in things:
The calculation norm is compiled in such a way based on the results of other research or data, and with regard to the kefrying pan.
The calculation norm would be helpful for the Taxes that haven't been able to host the books to calculate neto's income.

.,, the Neto Earning Calculation Norm can only be used by the Private People ' s Taxes whose brutality circulate is less than the amount of Rp600.000.00. To be able to use the Neto Calculation of the Neto Income Calculation, a personal person's tax must notify the Director General of Tax within the first three months of the tax year in question. A private person's taxes that use the Neto Income Calculation are required to host records as set out in the Law on the General Terms and Taxation, about the collapse of the bruates. Such records are intended to facilitate the application of norms in calculating neto earnings.
If the taxpayer is authorized to use the Neto Income Calculation, but does not inform the Director General of the Tax within a specified time frame, then the Tax Concurrent is considered. Choosing to host the books.

.,, the Taxes that are required to host the books and or are required to host records and or are deemed to choose to host the books, but:
a. not or fully organizes a record or bookkeeper obligation;
Therefore, the actual gross circulation is unknown, hence the income of the net can be calculated in the other way that the Finance Minister's decision is made.

.,, pretty clear

.,, the Finance Minister can adjust the magnitude of the gross circulation limit as referred to in paragraph (2) with regard to the economic development and the ability of the Tax Wajib to host bookkeeping.

.,, the letter a
Letter b

.,, the rate change as referred to in this paragraph shall be enforced nationwide, starting at 1 (1) January and announced at least 2 months before the new rate is effective, and is advanced by the Government to The People's Representative Council of the Republic of Indonesia, to be discussed in order to draft the State Budget Revenue and Shopping Draft.

.,, the Bessign of Taxable Income layers as referred to in paragraph (1) will be adjusted to the adjustment factor, among other inflation rates.
The Finance Minister was authorized to issue a governing decision about the adjustment factor.

.,, Example:
Earnings of the Rp5,050,900,00 for the application of the tariff are rounded down to Rp5,050,000.00.

.,, Income taxable a year (calculated according to the provisions in Article 16 paragraph (4)): Rp34.816.000.00

 Income tax a year: 5% x Rp 25.000.000.00 = Rp 1.250.000.00 10% x Rp 9.816.000.00 = Rp 981,600,00
                            --------------- (+) Rp 2.231,600,00 

Income tax is owed in the portion of the tax year (3 months) (3 x 30): 360 x Rp2.231,600,00 = Rp557.900.00.

., the provisions of this paragraph authorize the Government to determine the final tax rate that may be final on a particular type of income as referred to in Article 4 of the paragraph (2), as long as it is no higher than the rate. the highest taxes as set in paragraph (1). The determination of its own tax rate is based on the consideration of simplicity, the justice of the alignment, and in the tax imposition.

.,, the Act authorizes the Finance Minister to make a decision on the magnitude of the comparison between debt and corporate capital that can be justified for the purposes of tax counting. In the business world there is a reasonable rate of comparison regarding the magnitude of the ratio between debt and capital ("debt-equity ratio"). If the comparison between debt and capital is very large that exceeds the limits of the natural world, then the company is generally in a less healthy state. In doing so, for the calculation of Taxable Income, the Act determines the presence of veiled capital.
The term capital here designates the term or the understanding of equity according to accounting standards whereas the obligation or business of business is customary for the practice or practice of running an enterprise or performing a healthy activity. in the business world.

., with the growing economic and international trade in line with the era of globalization, it can happen that the Internal Taxes are growing capital abroad. To reduce the possibility of tax evasion, then against overseas cultivation in addition to the business entity that sold its stake in the stock exchange, the Finance Minister is authorized to determine when it is by its dividend.
Example:
PT A and PT B each have a stake of 40% and 20% on X Ltd. which is placed in the country Q. Stock X Ltd. is not traded on the stock exchange. In 2000 X Ltd. obtained a profit after tax of Rp100.000.00.
In doing so, the Minister of Finance authorized the following dividends and the basis of his calculations.

.,, the intent of this provision is to prevent tax evasion, which can occur due to the existence of a special relationship. In the event of a special relationship, the probability of income is reported to be less than should be or the cost of charge exceeds the one. In such case, the Director General of the Tax is authorized to return the magnitude of the income and/or costs in accordance with the circumstances in case among the Taxes there is no special relationship. In determining the amount of income and/or such charges may be used in some approaches, such as comparison data, profit allocation based on function or role and from the Tax Wajib which has special relationships and indications and data other.
Similarly, there may be a veiled capital inclusion, by declaring such capital's inclusion as debt, then the Director-General of the Tax Authority to determine the debt as a capital of the company. Such a determination can be done for example through an indication of the comparison between capital and the debt prevalent among the parties that are not affected by the special relationship or by data or other indications.
As such, the interest paid in respect of the debt which is considered to be the inclusion of capital is not allowed to be subtracted, whereas for shareholders who receive or acquire it are considered to be the dividend. Taxes.

.,, a transfer pricing agreement (Advence Pricing Agreement/APA) is a deal between Wajib Tax With Director General of Tax regarding the reasonable sale price of products it produces to the parties with special relations (related parties) with him. The purpose of the APA is to reduce the occurrence of the misuse of the misuse of pricing transfers by multi-national corporations. The agreement between Wajib Tax and the Director General of the Tax may include some things between the sale prices of products, the number of royalties and others, depending on the agreement. Advantages of what other than providing legal certainty and ease of tax calculation, Fiskus does not need to correct a correction of the sale price and profit of the products that Wajib Tax sold to the company in the same group. What can be unilateral, that is, a deal between the Director General of Tax (s) with a Tax Or Bilateral Tax-General Agreement with the taxation authority of another country which concerns the Tax Wajib which is in the country. His jurisdiction.

.,, the privileged relationship among Wajib Tax may occur due to dependence or attachment one with the other caused because:
a. entitlement or capital inclusion;
B. the presence of mastery through management or use of technology.
In addition to the above, the special relationship between the Private Taxation may also occur due to the connection of blood or due to marriage.
Letter a
Letter b
Letter c

.,, pretty clear

.,, these Terms set about in-year tax payments running through tax deductions on income received or obtained by Wajib Tax of domestic persons in connection with employment, services and activities. The parties are required to do the cutting, storage and reporting of taxes are employers, government objects, pension funds, bodies, companies, and organizers of the activities.
Letter a
Letter b
Letter c
Letter d
Letter e

.,, pretty clear

., for employees to keep their tax-cut income is the gross income reduced by the cost of office, the pension, and the income is not tax. In the definition of retirement, it is also an old day allowance or old day savings paid by employees.
For a retired tax cut, the amount of gross income is reduced by the cost of retirement and the income is not taxable. The pensioner ' s understanding includes also the recipient of an old day allowance or an old day savings.

And the sum of the income of the daily, the weekly, and the other, is the sum of the gross income, and the amount of income that is not imposed by the minister. Finance, paying attention to the income of the tax on the way.

.,, pretty clear

.,, pretty clear

.,, pretty clear

.,, pretty clear

., the provisions of this paragraph regulate the tax cut on income received or obtained in the country and the form of a fixed entity derived from capital, submission of services, or the hosting of activities other than those that have been cut off. The tax is referred to in Article 21 of the paragraph (1) of the letter e, which is paid or owed by a government entity or domestic body tax subject, the organizer of the activities, the form of a fixed effort, or any other foreign company representative.
The basis of the tax cuts in this verse is distinguished between the gross income and the estimated earnings of neto. The basis of tax cuts for income payments in the form of dividends, interest, royalties, gifts, and awards is the gross amount of income. The basis for the cut for rent and other income in connection with the use of the treasure is neto's estimation of earnings.
In exchange for services, tax deductions are technical services, management services, construction services, consulting services, and other services that are accepted or acquired by a tax that has been cut by the income tax. as referred to in Article 21.
On the income of the deposit interest paid by the cooperative was a tax cut of 15% (fifteen percent) and was final. For the income of a cooperative interest that does not exceed the limits set by the Decree of the Minister of Finance paid by the cooperative to its members is not cut in Article 23 of the Income Tax.

.,, in order for these provisions to be properly implemented and dynamically in accordance with the development of the business world, then the Director General of Tax is authorized to assign other types of services and the magnitude of neto's estimated earnings. In establishing the magnitude of neto's estimated earnings, the Director General of Taxes in addition to utilizing internal data and information, can pay attention to the opinions and information of the related parties.

.,, pretty clear

.,, pretty clear

.,, Example 1:
Income Tax owed under the Year 2000 Income Tax Annual Notice

 The earnings of 1994 Rp 50,000.000.00 minus: a. Income tax cut by the employers (Article 21)            Rp 15,000.000.00 b. Income tax levied by other parties (Article 22) Rp 10,000.000.00 c. Income tax cut by other parties (Article 23) Rp 2,500,000.00 d. Foreign Income Tax Credit.  (Section 24) Rp 7.500,000.00 ---------------- (+) The amount of tax credits Rp 35.000.00 -------------------- (-)                   Rp 15,000.000.00 

The amount of tax installments that must be paid alone every month for the year 2000 is Rp 1,250,000.00 (Rp 15.000.000.00 divided 12).
Example 2:
If the income tax is intended in the example above with respect to the income received or obtained for the portion of the tax year covering the term of 6 (six) months in 2000, then the amount of monthly installments must be paid for itself every month in 2001 is Rp2,500.000.00 (Rp15.000.000.00 divided 6).

., given the time limit of the delivery of the Annual Notices Tax is 3 (three) months after the tax year ends, then the amount of tax installments must be paid alone by Wajib Tax before the deadline for the delivery of the Mail Annual Notice of Income Tax may not be calculated in accordance with the provisions of paragraph (1). Under this provision, the magnitude of the tax installment for the months prior to the deadline for the delivery of the Income Tax Annual Notice of Income Tax is the same as the tax installment for the last month of the tax year ago.
Example:
If the annual Income Tax Notice is delivered by Wajib Tax in March 2001, then the bulk of the tax instalments of Wajib Tax for January and March 2001 is the amount of tax installments in December. 2000, for example amounted to Rp1,000.000.00.
However, in September 2000 the decision to reduce tax installments became nil, so that the tax instalment from October to December 2000 became nil, hence the amount of tax instalment of the taxpayer. The taxes each month for January and March 2001 remain the same as the December installment, the nihil Verse (3)
Pretty clear

.,, as the year of running has been issued a tax decree for the tax year ago then the tax installment is calculated based on the tax decree. The change in the tax installment is valid from the next month after the month of the tax decree.
Example:
Based on the annual tax income tax anniversary of the year 2000, which was delivered in March 2001, the calculation of the amount of tax installments payable was at Rp1.250,000.00. In June 2001, a tax-year tax (tax) certificate issued a tax installment per month of Rp2,000.00.
Under the terms of this paragraph, the amount of tax installments starting in July 2001 is at Rp2,000.000.00. The establishment of tax installments based on such decree can be the same. More or less than the previous tax installers are aware of the Annual Notices Letter.

.,, pretty clear

.,, essentially the magnitude of the tax installment payment by Wajib Tax itself in the year runs as can be likely to approach the amount of tax that will be owed by the end of the year. Therefore, under this provision, in certain matters the Director General of the Tax is authorized to adjust the bulk of the tax installments that must be paid by the Tax Wajib in the running year, if there is a Compensation for damages, whether tax or income is disordered, or a change in the circumstances of Wajib Tax's business or activities.
Example 1:

 Income of PT X in 2000 Rp 120,000.00 The rest of the previous year's losses can still be compensated Rp 150,000.00 The rest of the losses that have not been compensated for 2000 Rp 30,000.00
 

Article 25 of the Income Tax tally of 2001 is:
The income on the basis of the calculation of the Income Tax Installment of Article 25 = Rp 120.000.00-Rp 30.000.000.00 = Rp 90.000.00.

 
Income tax owed: 10% x Rp 50,000.00 = Rp 5.000.00 15% x Rp 40.000.00 = Rp 6.000.000.00 ---------------- (+) Rp 11.000.000.00 

If in 2000 no income tax is deduced or levied by other parties and taxes paid or repaid abroad in accordance with the provisions in Article 24, then the magnitude of the monthly tax installment of PT X in 2001 = 1/12 x Rp 11.000.000.00 = Rp 916.666.67 (rounded up to Rp 916.666.00).
Example 2:
The regular earnings of Wajib Tax A from the trade effort in 2000 Rp 48.000.000.00 and the irregular income of converting the house to 3 (three) years paid at once in 2000 amounted to Rp 72,000.000.00. Given the disorderly income at once received in 2000, the income used as the basis for the calculation of Income Tax Article 25 of Wajib Tax A in 2001 was only of regular earnings. that.
Example 3:
Changes in the state of the business or the activities of Mandatory Tax may occur due to a decrease or increased effort. PT B which moves in the field of thread production in 2000 pays a monthly installment of Rp15,000.000.00.
In June 2000 the factory of PT B was on fire, therefore based on the Decision of Director General Tax starting in July 2000 monthly installments of PT B can be adjusted to be smaller than Rp15,000.000.00.
On the contrary, if PT B is increased in business, for example, the increase in sales and the estimated earnings should be greater than the previous year, then the monthly installments of PT B can be adjusted by the Director General Tax.

.,, in principle the calculation of the magnitude of monthly installments in the year runs is based on the Annual Income Tax Notice Letter of the year ago. However, under this provision, the Finance Minister is authorized to set the basis of the monthly installment of the monthly installment in addition to based on that principle in order to better approach the view based on the data that can be used for determining the amount of the tax that will be owed by the end of the year as well as the basis of the calculation of the amount (magnitude) of the tax installment in the year For new taxpayers starting to run the business or performing activities within the running tax year, it needs to be set to determine the magnitude of the tax installment, since Wajib Tax has not included the Income Tax Annual Notice Letter.
The determination of the tax installment is based on the reality of Wajib Tax's efforts or activities.
For taxes that are in banking, state-owned enterprises and regional-owned businesses, there is an obligation to convey to the Government of the report relating to financial management in a given period, which is the subject of the Government of the State of the United States. can be used as a calculation basis for determining the magnitude of the tax installment in the running year.
In the development of the business world, there may be a particular field of business or Mandatory Tax including the Compulsory Taxes of a particular businessman, Wajib Tax of a private person who has a place of business spread out in some places, for example. An electrical merchant who has a shop in some shopper centers, whose tax instalments can be calculated based on the data or the reality, thus approaching the kefrying pan.

.,, the Tax payable Wajib Tax of a private person who goes abroad is a tax installment payment in a running year that can be credited with the amount of Income Tax owed by the end of the year. Based on certain considerations, such as state duty, social, cultural, educational, religious, and international conduct, with government regulations are set about the exclusions of tax-paying obligations as referred to in the This provision.

In the event of the (seven) verse, the tax of the taxpayer is a private person's tax, which has a large business place in some places, such as an electronic trader who has a shop. In some shopping malls, they are designated by the Minister of Finance's decision. The underlying installment for the Tax Mandatory Service is a tax repayment owed to the tax year in question, as long as the Taxes do not receive or acquire any other income that is not subject to any other income tax. The final. In the event that the Cloud Service does not apply to Client's use of the Cloud Service, the Cloud Service will be used in accordance with the terms and conditions of the applicable Service and/or Applicable Law. general, while the paid taxes are tax credits.

., tax cuts based on these provisions are mandatory by government agencies, domestic tax subjects, activity organizers, fixed business forms, or other foreign company representatives who make payments to Wajib Tax. overseas in addition to a fixed form of effort in Indonesia, with tariffs of 20% (twenty percent) of gross amount.
The required income types of the cuts can be classed in:
2) rewards in respect of services, work, or activities;
3) gifts and awards by name and in any form;
4) pensions and other periodic payments.
In accordance with this provision, for example, a domestic Tax Subject body pays a royalty of Rp100.000.00 to the foreign tax cap, then the domestic tax subject is obliged to cut the Income Tax by the amount of income. 20% (twenty percent) of Rp100.000.000.00.
For example, an athlete from abroad who took part in a marathon race in Indonesia, and later took the prize money, then the prize was charged with a 20% tax cut. Twenty percent.

.,, these Terms of Use govern IBM's use of the IBM Cloud Services Agreement ("Agreement"), and the following terms apply to the IBM International Basic General Terms ("Agreement"). and insurance premiums, including reasurance premiums. For this income the tax cut was 20% (twenty percent) of neto's estimated earnings and final. The Finance Minister is authorized to establish the magnitude of the estimated earnings of neto referred to, as well as other matters in the course of implementation of such tax cuts.
This provision is not applied in the case of the Mandatory Tax either running the business or performing activities through a fixed form in Indonesia, or if the income of the sale of the property has been taxed. under the provisions of Article 4 paragraph (2)

.,, on the income of taxable after deduced from a fixed income form in Indonesia a tax cut of 20% (twenty percent).

 Example: Income Taxable form a fixed business form in Indonesia Rp 17.  500,000.000.00 Income Tax: 1O% x Rp 50,000.00 = Rp 5.000.00 15% x Rp 50,000.00 = Rp 7.500.000.00 30% x Rp 17.400.000.00 = Rp 5.220.000.000.00 -----------------------------  (+) Rp 5.232,500.000.00 ------------------------- (-) Taxable Income After Minus Rp 12.267.500,000.00 

 Income Tax Article 26 which is owed 20% X Rp 12.267.500.000.00 Rp 2.453.500.000.00 

However, if the income of Rp12,267,500,000.00 was reinvested in Indonesia in accordance with the Decree of the Minister of Finance, it was not a tax cut.

., in principle the tax deduction on the Mandatory Tax is final, but on the income as referred to in Article 5 of the letter b and the letter c, and on the income of Wajib Tax of the person or of the foreign body which changes to the status of a domestic tax or a fixed form of business, the tax cuts are not final so that the tax cut may be credited in the Income Tax Annual Notice of the Income Tax.
Example:
A private person's foreign power makes a working agreement with PT B as Wajib Tax in the country to work in Indonesia for a period of 5 (five) months counting from 1 January 2001. On 20 April 2001 the work agreement was extended to 8 (eight) months so that it would end on 31 August 2001.
If such a labor agreement is not extended then the status of A is fixed as the Wajib Foreign Tax. With the length of the work agreement, the status of A changed from the foreign tax of Wajib to Wajib Tax within the country from 1 January 2001. During January to March 2001 for gross income A had been cut by Article 26 of the Income Tax of PT B.
Under this provision, it is to calculate the income tax owed to the A for the January period through August 2001, the Income Tax Article 26 which had been cut and made PT B on the earnings of A to March. such, it can be credited to tax A as the Internal Tax Wajib.

.,, one of the principles that needs to be held firmly in taxation legislation is enacted and prepared equal treatment of all Taxes or against cases in the field of taxation that are the same, with respect to the laws of taxation. hold on to the applicable laws. Therefore, any ease in the field of taxation if it is absolutely necessary must refer to the above rules and need to be kept in its application not to deviate from the intent and purpose of which it is given.
The purpose and purpose of this tax ease is to encourage direct investment in Indonesia through the cultivation of foreign capital and domestic capital cultivation in certain areas of business that are high priority. On a national scale, especially the export of exports. In addition, the ease of taxation was also given to encourage the development of remote areas, such as the many in the eastern regions of Indonesia, in order for the development arrangement.
This cultivation facility can be enjoyed for 6 (six) years, so that each year Wajib Tax reserves the right to make up a neto income of 5% (five percent) of the amount of cultivation realization.
Similarly these provisions may be used to accommodate possible agreements with other countries in the fields of trade, investment, and other fields.

.,, pretty clear

.,, the tax facilities granted expire are limited only to the tax years of 2000, 2001 and 2002.
As for the tax facility referred to in the form of the Income Tax deduction in the form:

.,, is pretty clear

.,, pretty clear

.,, pretty clear