Rabu, 04 Juni 2008

BUKAN OBJEK PAJAK

Tidak semua penghasilan yang diterima atau diperoleh Wajib Pajak adalah Objek PPh.
Pasal 4 ayat (3) UU No. 17 Tahun 2000 mengatur penghasilan yang tidak menjadi objek pajak, antara lain:
1. Bantuan, sumbangan, hibah sepanjang tidak ada hubungannya dengan usaha, pekerjaan, kepemilikan atau penguasaan antara pihak yang memberi dan menerima. Apabila yang diserahkan berupa harta yang dapat disusutkan dibukukan sebesar nilai sisa buku fiskal dari pihak yang memberi
2. Bantuan dan sumbangan dari Pemerintah

OBJEK PAJAK

Objek Pajak Badan Dalam Negeri adalah semua penghasilan yang diterima atau diperoleh badan tersebut dengan prinsip WWI ( World Wide Income ), yang diterima baik dari dalam maupun luar negeri. Hal ini diatur dalam Pasal 4 ayat ( 1 ) UU No. 17 Tahun 2000 tentang Pajak Penghasilan.

Contoh Penghasilan yang termasuk objek pajak :
1.Penghasilan sehubungan dengan usaha, pekerjaan, kegiatan, dan jasa
Penghasilan berupa bunga deposito, bunga obligasi, diskonto SBI, dan bunga lainnya
2.Sewa dan imbalan lain sehubungan dengan penggunaan harta
3.Keuntungan dari pengalihan harta, termasuk keuntungan pengalihan harta yang
semula berasal dari sumbangan, bantuan, atau hibah
4.Pembagian keuntungan dari kerja sama usaha
5.Uang pendaftaran dan uang pangkal
6.Uang seleksi penerimaan siswa/peserta pendidikan
7.Uang pembangunan gedung/pengadaan prasarana atau pembayaran lainnya dengan nama
apapun yang berkaitan dengan keberadaan sisw/peserta pendidikan
8.Uang SPP, uang ujian, uang kursus, uang seminar/lokakarya, dsb
9.Penghasilan dari kontrak kerja dalam bidang penelitian, dsb
10.Penghasilan lainnya yang dikaitkan dengan jasa penyelenggaraan
pengajaran/pendidikan/pelatihan dengan nama dan dalam bentuk apapun

How do full assessment and self assessment compare?

How do full assessment and self assessment compare?
There are diverse views on the answer to this question. On the one hand, not a great deal of the law was changed, so one might argue that the current system has much in common with the system that preceded it. Both systems require taxpayers to complete and lodge annual returns with the Tax Office and, in preparing those returns, both systems require taxpayers to correctly apply the relevant parts of the income tax law. Under both systems, the Tax Office issues notices of assessment, but can review returns later and impose interest and penalties on any income tax shortfall detected.
Nevertheless, many taxpayers consider that with the move to self assessment there was an important change to the finality of the Tax Office’s assessment. This difference has been a matter of great significance for some and it seems that certain aspects of the self assessment system have not been widely understood. The Chapters that follow attempt to determine the real impacts of the changed system.

How the self assessment system works?

Under the self-assessment system, the claims a taxpayer makes in their tax return are accepted by the Tax Office, usually without adjustment, and an assessment notice is issued. Even though we may initially accept the tax return, the return may still be subject to further review.
To ensure the integrity of the tax system, the law provides the Tax Office with a period where it may review a return (and make sure all income has been included) and may increase or decrease the amount of tax payable. We may amend an assessment up to four years (or two years for shorter period of review taxpayers) after tax became due and payable under the assessment. Where anti-avoidance provisions apply, the period is extended to six years. Where the avoidance is due to fraud or evasion, there is no time limit on amending the assessment.

Self Assesment definition

Self Assesment definition
Chapter 1: Background to self assessment and the focus of the review

This Chapter provides the context and essential background for the Review. It discusses the nature of income tax assessment and compares certain aspects of the current self assessment system with the full assessment system it replaced. The Chapter explains why the change was made, how the self assessment system has evolved and gives an overview of how the Tax Office approaches its compliance work.
As further background, Chapter 1 highlights some similarities and differences between our system and that of four other countries with which Australia commonly compares itself: Canada, New Zealand, the United Kingdom and the United States.
The Chapter also introduces themes that are the focus of the Review, including:

how the current arrangements affect taxpayer uncertainty and the consequences of that uncertainty

the need to balance the potentially conflicting objectives of collecting income tax, protecting the rights of taxpayers, and minimising the costs of compliance and administration

the need to appreciate differences in the behaviour and needs of different categories of taxpayers.

1.1 What is tax assessment?

Tax assessments are fundamental to tax collection. Every country that taxes income has laws to impose the tax and a system to assess and collect it. An assessment is the end result of the process of ascertaining a taxpayer’s taxable income and calculating the tax payable on that income.1 A notice of assessment becomes final once the statutory period for reviewing it has expired (see Chapter 3).
In Australia, a key part of the assessment process is the completion and lodgement of an income tax return. This requires taxpayers or their agents (and sometimes third parties) to provide information to the Tax Office about their income, deductions, and any tax offsets to which they are entitled. The task of completing income tax returns requires taxpayers (or their agents) to apply the income tax laws properly to their affairs. The length, scope and nature of income tax law, and the style of the administrative systems to support the law, mean that this can be a difficult task for some.
Depending on the type of assessment system, the roles and responsibilities of taxpayers, agents, third parties and the Tax Office can vary. This is illustrated below in the discussion of the former and current Australian assessment systems and overseas experience.