Month: December 2023

Pajak Pertambahan Nilai atas Kegiatan Membangun Sendiri

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Pajak Pertambahan Nilai atas Kegiatan Membangun Sendiri Pengertian Kegiatan Membangun Sendiri/KMS. Berdasarkan Pasal 2 ayat (3) PMK No. 61/PMK.03/2022 tentang Pajak Pertambahan Nilai Atas Kegiatan Membangun Sendiri (“PMK-61”) Kegiatan Membangun Sendiri (KMS) adalah kegiatan membangun bangunan, baik bangunan baru maupun perluasan bangunan lama, yang dilakukan tidak dalam kegiatan usaha atau pekerjaan oleh orang pribadi atau …

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INI DIA TATA CARA PENGHAPUSAN NOMOR POKOK WAJIB PAJAK (NPWP)

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INI DIA TATA CARA PENGHAPUSAN NOMOR POKOK WAJIB PAJAK (NPWP) Apa Itu Penghapusan NPWP? Penghapusan NPWP dapat dilakukan atas permohonan Wajib Pajak atau secara jabatan. Penghapusan NPWP atas permohonan Wajib Pajak atau secara jabatan dilakukan berdasarkan hasil Pemeriksaan atau hasil Penelitian administrasi sesuai dengan ketentuan peraturan perundang-undangan di bidang perpajakan. Kondisi Wajib Pajak yang pastinya …

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Jasa Pendidikan dihapuskan dari kelompok negative list dalam UU HPP: Jasa Pendidikan kena PPN 11%? Simak ketentuannya

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Jasa Pendidikan dihapuskan dari kelompok negative list dalam UU HPP: Jasa Pendidikan kena PPN 11%? Simak ketentuannya Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (“UU HPP”) resmi diundangkan pada 29 Oktober 2021. Ketentuan mengenai PPN atas Jasa Pendidikan yang sebelumnya termasuk dalam kategori negative list kini dihapuskan dalam UU HPP. Lantas, apakah Jasa …

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