PPH dengan Norma Umum dan Penghitungan  

Oleh:

Hilda Ong Tjun Lian

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 3 no. 2 (Aug. 2003), page 196-207.
Topik: Tariffs; Tax Systems; Calculation Norms; General Norms; a Code Business Area; Small Firms
Fulltext: Hilda Ong Tjun Lian.pdf (428.22KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Since 1984 the Indonesian government reformed the new tax system by making the tax subject to self assessment with selective audit and making withholding of large number of tax payers as the final assessment. This new tax system would meet the principles of simplicity, certainty and convenience from making the income tax global by treating all items of income similar, simplifying depreciation rules, and allowing small firms to follow calculation norms. The new tax system is based on self¬assessment. Normally all business firms are required to maintain detailed accounts for audit by tax assesssors. But according to the minute of the directorate of taxation No. Kep.536/PJf 2000 for tax payer with the calculation norm who has the total gross income below than Rp600.000.000,00 in one year allows to make an easy administrative for all of his gross income rather than accounting. There is a big different between making an easy administration and accounting. In calculation norm, calculating the income tax seems easier and cheaper than general norm but not always. For examples, in calculation norms the tax payer only needs to match his code business area and the tariff of its code with the calculation norms guide to get his taxable income. This taxable income is allowed to be substracted with personal exemptions but not for the expenses of an enterprise.

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