Tax Income Object

Course : Tax Law Lecture : Rahayu Credit Hours : 2 Credits Semester Sessions : 1 Semester, 2019/2020 Session Prepared By : Nicky Aviles LECTURE NOTES TAX INCOME OBJECT object Tax Income is income that is every addition ability acceptable economy _ or obtained Must Tax (WP) , both originating from Indonesia as well from outside Indonesia, who can worn For consumption or For add riches Must the relevant tax with Name And in form whatever . Constitution Tax Income Indonesia adheres to principle taxation on income in broad sense , that is that tax imposed on every addition ability acceptable economy _ or obtained musttaxfrom anywhere origin can _ used For consumption or add riches must tax the . Understanding earnings in Law Ph.D no pay attention exist earnings from source certain , but on exist extra ability economical . Additional ability economically accepted _ or obtained Compulsory Tax is size the best about ability Compulsory Tax the said for follow together bear necessary costs _ government for activities routine and builder object Tax Obtainable income _ worn For consumption or For add riches Must the relevant tax with Name And in form whatever including : a. Replacement _ or reward regarding with work or services received _ or obtained including salary , wages , allowances , honorarium, commissions , bonuses, gratuities , money pension or reward in form other except otherwise specified in Constitution Tax Income ; b. prize _ from lottery or work or activity And awards ; c. operating profit ; _ d. Profit _ Because sale or Because diversion treasure including : - Profit _ Because diversion treasure to corporations , partnerships, and body other as replacement share or equity participation ; 6 - Profits earned _ _ corporations , partnerships , and body other Because diversion treasure to holder shares , partners or member ; - Profit _ Because liquidation , merger , consolidation , expansion, split or takeover effort ; - Profit _ Because diversion treasure form grants , assistance or donations , unless given _ to family blood in line descendants straight One degrees , and body religious or body education or body social or businessman small including established cooperative _ by Minister Finances , throughout No There is connection with business , occupation , ownership or mastery between party the party concerned ; e. Reception _ return payment taxes that have charged as fee ; f. Flowers _ including premium, discount And reward Because guarantee return debt ; g. Dividend _ with Name And in form anything , incl dividend from company insurance to policyholder and _ distribution remainder results business cooperatives ; h. Royalties ; _ i. Rent _ and other related income by usage property ; j. Acceptance _ or acquisition payment periodic ; k. Profit _ Because liberation debt , except until with amount certain set _ with Regulation Government ; l. Profit _ Because difference exchange rate eye Money foreign ; m. difference _ more Because evaluation return assets ; n. P rummy insurance ; o. Fees received _ _ or obtained association from its members consist from the running WP business or work free ; p. Plus _ riches net origin _ from unfinished income _ imposed tax object Taxes imposed _ Upper final PPh income in the form of :  Flowers _ deposit And savings other ;  Income _ from transaction share And securities others on the stock exchange ;  Income _ from diversion treasure form land And or buildings , as well  Income _ certain other , imposition the tax arranged with Regulation Government . And what not Including object Tax is as following : 12 a. - Help or donation including zakat received by body amil zakat or institution amil zakat formed or legalized by Government and the recipients of zakat who ar entitled. Property grant received _ by family blood in line descendants straight One degrees, and by body religious or body education or body social or businessman small including established cooperative _ by Minister Finance , elong No There is connection with business , occupation , ownership , or mastery between parties related ; b. Inheritance ; 12 c. Treasure including deposit cash received _ by body as replacement share or replacement equity participation ; d. Replacement or reward in connection with work or services received _ or obtained in form nature And or enjoyment from Must Tax or Government ; \ e. Payment from company insurance to private persons in connection with insurance health , insurance accident , insurance life , insurance dual purpose And insurance scholarship ; f. Dividend or part received profit _ or obtained company limited as WP Inside State , cooperative , BUMN or BUMD from equity participation in body established business _ And take place position in Indonesia with conditions : - dividend originate from backup retained earnings ; _ And - share company limited , BUMN and BUMD receive dividends , ownership share on giving body _ minimum dividend of 25% ( two fifty five percent ) of the amount of paidup capital And must have business active outside _ ownership share such ; g. Fees received _ or obtained pension fund whose establishment has legalized by Minister Finance , well paid _ by giver Work nor employee ; h. Income of invested capital by pension funds in fields certain set _ with Dec Minister Finance ; i. Part received profit _ or obtained member from company limited liability company No divided on shares , partnerships , associations , firms and share ; j. Flower bonds received _ or obtained company mutual funds for 5 (five) years First since establishment company or gift permission effort ; k. Earned income _ or obtained venture capital company . 12