al Proprietary Entity by name and in any form, or Wajib Tax Body in the Other countries to the Internal Taxes in addition to banks and other financial institutions, tax cut by the authorities is paid to:
., a., a. by 15% (fifteen percent) of the top gross amount:
.,
.,, 1) the dividends of the domestic uniform, with regard to the provisions as referred to in Section 4 of the paragraph (3) of the letter g, letter 1, and the letter of this Act;
.,, 2) interest, including rewards for guarantee of return of debt, with regard to the provisions as referred to in Section 4 of the paragraph (3) of the letter l Act;
3) rent, royalty, and other income in connection with the use of the treasure;
., b. by 9% (nine percent) of the gross amount of reward paid for engineering services and management services performed in Indonesia. "
Section II
This Act came into force on 1 January 1992.
In order for everyone to know it, order the invitational of this Act with its placement in the State Sheet of the Republic of Indonesia.
.,, Dislocated in Jakarta
on December 30, 1991
PRESIDENT OF THE REPUBLIC OF INDONESIA
SUHARTO
Promulgated in Jakarta
on December 30, 1991
MENTERI/SECRETARY OF STATE
REPUBLIC OF INDONESIA
MOERDIONO
ADDITIONAL
STATE SHEET RI
| No. 3459 | (Explanation Of State Sheet 1991 Number 93) |
EXPLANATION
Above
CONSTITUTION OF THE REPUBLIC OF INDONESIA
No. 7 YEAR 1991
ABOUT
THE CHANGES TO THE NUMBER 7-YEAR LAW
198 3
ABOUT INCOME TAX
UMUM
., that by Law Number 7 of 1983 on Income Tax has been set about the imposition of the Income Tax, which basically concerns tax subjects, tax objects, tax rates and how to calculate the amount of the tax owed.
., on the way with the development of the national economy in general and the development of the business world in particular, as well as with regard to the soul of Article 33 of the Basic Law of 1945, it needs to be made changes over some provisions of Act No. 7 In 1983, the income tax, in order to be able to accommodate the development.
.,, Section 4 of the paragraph (3) of the Law No. 7 Year 1983 stipulating that the dividends received or obtained a company from its inclusion in another company is not an Income Tax object, as long as the inclusion is included. At a minimum of 25% (twenty-five percent) of the value of the common stock, the two bodies have an economic relationship in the course of the business.
.,, these Terms of Use encourage the occurrence of less consistent vertical integration with the spirit of the opportunity to strive for.
., therefore against the above provisions need to be held in change by keeping the principle of progresivity in the imposition of Income Tax. Venture forms of the Resa Fund (Investment Fund) and Modal Ventura (Venture Capital) companies are financing rides that can be used as a means of setting the opportunity for opportunities mainly for small financiers and other companies. Small and medium entrepreneurs including cooperatives. In addition, the two financing rides can also be used to support investments that in turn will help with the development of the national economy. It is therefore seen as necessary to provide a taxation incentive.
., to encourage the development of the economy in remote areas including in Eastern Indonesia, it needs to be incentivated in the field of taxation of taxation treatment of rewards in the form of natura and/or certain enjoyment that can be more interesting people working in remote areas.
., in addition to increasing capital cultivation in the area it needs to be given the ease of complaining in the use of depreciation methods and amortization in order to be more attractive to investors.
., Guna increased the cultivation of capital coming from abroad that in turn would increase employment opportunities so that investors from abroad need to be granted ease in holding the books by sticking to it. In the event of an IBM International Program,
SECTION BY SECTION
Section I
Figure 1
.,, Section 4
.,, Verse (1)
.,, the letter a
., included in the income is all rewards or payments from jobs in the working relationships that can be wages, salaries, and so on, including life insurance premiums and health insurance paid by the employers.
The rewards in the form of natura are not included in the income sense for the recipients such as housing, motor vehicles, and so on. For the third party, except for the use of the IBM Cloud Service, IBM will provide Client with access to the IBM Cloud Service and Client's use of the IBM Cloud Service.
Letter b
.,, the prize draw includes also the understanding of the prize given without being drawn.
Figure 2
.,, Section 4
.,, Verse (3)
.,, letter d
If a person is a person or a person who is a person or a person of pleasure, it is not a thing for which it is a person who is a person of the kind. Income for the recipient. In the form of natura is the addition of the economic capability that is accepted or acquired not in the form of money, such as the pleasure of using the company's car for free, the enjoyment of inhabits of the home rented by the Company or company owned house, giving rice for free, et cetera.
For the employers, such expenses are not to be dedused from gross income, except those with regard to work or services performed in remote areas.
The understanding of the remote area is determined by the ease of being reached by public transport by both the land, the sea and the air, and the economic and social infrastructure is very limited, so that the investors are invested in the area. It has to build its own infrastructure needed to run its efforts, such as roads, roads, bridges, ports, hospitals, schools.
The enjoyment of the use of homes provided by the Government to Government employees, State Officials and other non-Department Government Instituts, is not an income for the concerned party. In the Government ' s sense including the Office of the Office.
If the reward is not in the law, it is the reward of those who receive or receive it.
For example: A servant of the nation of Indonesia who works in one of the diplomatic representatives, who gains the pleasure of occupying the hou>
8. Terms
Section 13 plus paragraph (3) reads:
.,
., " (3) For companies in the framework of foreign capital planting, Works Contract, and Contracts For Results, alongside in Indonesian language and rupiah currency, on the permission of the Finance Minister the bookkeeping or its records may use foreign language and eyes money other than the rupiah for taxation interests provided that the notice letter must be filled in Indonesian language and the rupiah currency including the obligation of its tax payments, whose implementation is further regulated by the Minister of Finance. "
9. The terms
Section 23 paragraph (1) is amended so that it reads as follows:
.,
., " (1) of such income below, by name and in any form, paid or otherwise indebted by the Government Agency, the State or Region v>
.,, Verse (15)
., to encourage investment in remote areas, then to investors who instill their modalities in remote areas need to be incentivated in using the depreciation method. To those investors to be given the option of a straight line method, the straight line is less than 20 years old, or the method of decreasing balance is lowered. The property is owned and used for business activities in remote areas, outside of the building group with the following conditions:
., a., a. In terms of the depreciation method used in straight line methods though it can be less than 20 (twenty) years but must not be shorter than the disbursed treasure lifetime;
., b. In terms of the method of depreciation used is the method of decreasing in a draw, then depreciation must be done by verse (9);
C. The method of depreciation must be applied in the observable asas.
The property of the Building remains distenable by using the straight-line method of which the sequence may be less than 20 years old but may not be shorter than its terms of benefit.
The definition of the House of Buildings in this verse includes also infrastructure, such as roads, bridges, ports, hospitals, schools, which are owned and used in the activities of the Mandatory Tax in remote areas.
This method of depreciation was only applied to the property acquired and used on 1 January 1992. The definition of a remote area in this section is the same as the definition of a remote area as referred to in Article 4 of the letter d and Article 6 of the paragraph (1) letter a.
Verse (16)
.,, for companies in the field of general mining that instill its capital in remote areas are given different amortization treatment with amortization provisions as set in paragraph (10), paragraph (11) and verse (12). The cost of acquiring a certain intangible property is meant to be amorphous with the method of dropping in a balanced rate at a rate of 25% (twenty-five percent).
In the event the company has applied the paragraph (10), paragraph (11) and paragraph (12), then the company should not apply amortization based on this verse.
Figure 8
.,, Section 13
.,, Verse (3)
., these provisions provide the possibility for foreign capital cultivation, Contract of Works, and Contracts for the results in addition to using Indonesian language and a rupiah currency unit, in organizing the books or their records can also use the Foreign languages and currency units other than the rupiah for the Minister of Finance's permission. While the Letter of Notices (SPT) remains to be filled with the use of the Indonesian language and in the rupiah, as well as payment of tax obligations, it must be carried out in the rupiah currency unit.
Figure 9
.,, Section 29
.,, Verse (1)
., under this provision, then against the income in exchange for the engineering services and management services carried out in Indonesia by Wajib Tax in the country, tax cut by 9% (nine percent) of gross amount by the authorities Pay it. As for the number 1, the number 2, and 3) the letter (s) will be 15% (fifteen percent) deduced from the gross amount by the party to pay.
Section II
.,, pretty clear.
come from other income sources as well as with the earnings of the following years (vertical and horizontal compensation).
Dividends and interest bonds received or obtained by the company Reksa Dana are not subject to tax cuts under Article 23.
Nevertheless the dividends were distributed to the financiers imposed on tax cuts under Article 23 by the company Reksa Dana.
Letter m
.,, the Modal Ventura Company (Venture Capital Company) is a company whose efforts efforts to finance partner companies in the form of capital inclusion for a given period of time.
By this provision, the portion of the profits received or obtained from the company partner company as well as the profits received or obtained from the sale or transfer of its inclusion are not included as an Income Tax object, along the meets the requirements as follows:
., a., a. the venture partner companies of the Modal Ventura company strive in certain business sectors, including middle and small companies, and
., b. The company of the venture is not a company that has sold its stake in the Stock Exchange in Indonesia.
Considering the company Modal Ventura acquired the taxation facilities, in order for the activities of the company Modal Ventura could be directed to sectors of economic activity that gained priority, for example to increase the export activities of non migas, then activities of the venture partner companies in which the Modal Ventura company has such inclusion is seen as need to be further regulated in Government Regulation. Given that the company of the Modal Ventura is an alternative to the inclusion of capital, it is the capital that the Modal Ventura corporation is being directed at companies that do not have access to the Modal Market. Therefore, it is appropriate that the Modal Ventura Company that commits an inclusion in a company that has "gone public" does not obtain a taxation facility.
As a result of the provision of Section 4 of this paragraph, then on a dividend or portion of profit received or acquired by a Modal Ventura company that meets the requirements is not made a tax cut under Article 23 by the authorities paid for.
Figure 5
.,, Section 6
.,, Verse (1)
.,, the letter a
.,, Retax revenue is obtained by way of adding all the income received or acquired within a year of tax and debilting it with the costs or deductions allowed by this Article.
The cost of obtaining, billing, and maintaining income is the cost or expenditure that there is a direct relationship with the income received or acquired by the Tax Wajib.
In the sense of the cost of obtaining, collecting and maintaining the income of the undertaking, including reward gifts in the form of a certain natura and/or enjoyment in remote areas.
Payment of life insurance premiums and health insurance by the employers for employees can be curated as the company costs while for the employees concerned, the premiums are income.
A salary for an employee who is also a shareholder, if exaggerating, is beyond the salary of another employee who is not a shareholder who does a job, a job or a position that is more or less equal to that shareholder's, then The excess is not to be subtracted from the gross income of the employers.
In this case, the amount of interest in the company will be paid in accordance with the amount specified by the Minister of Finance as referred to in Article 18 of the paragraph (1).
In determining the magnitude of the net income, the gross income needs to be noticed by the provisions of the expense or the cost of interest that should not be deductable from gross income as referred to in Article 18 of the paragraph. (2).
The interest paid in connection with personal debt is not to be deduted from gross income, as this kind of interest is the use of income.
Figure 6
.,, Section 9
.,, Verse (1)
.,, letter d
.,, all rewards in the form of a natura and/or enjoyment given to an employee or a service provider, may not be deduted from the gross income of the employers, except for reimbursed or in exchange for natura and/or Certain pleasures associated with the work or services performed in a remote area as referred to in Article 6 of the paragraph (1) letter a.
Figure 7
Search Translated Laws of Indonesia
