Belajar Tentang Amnesti Pajak

Apa itu Amnesti Pajak?

Amnesti pajak adalah program pengampunan yang diberikan oleh Pemerintah kepada Wajib Pajak meliputi penghapusan pajak yang seharusnya terutang, penghapusan sanksi administrasi perpajakan, serta penghapusan sanksi pidana di bidang perpajakan atas harta yang diperoleh pada tahun 2015 dan sebelumnya yang belum dilaporkan dalam SPT, dengan cara melunasi seluruh tunggakan pajak yang dimiliki dan membayar uang tebusan.

Siapa yang bisa memanfaatkan?

Yang dapat memanfaatkan kebijakan amnesti pajak adalah:

1. Wajib Pajak Orang Pribadi
2. Wajib Pajak Badan
3. Wajib Pajak yang bergerak di bidang Usaha Mikro Kecil dan Menengan (UMKM)
4. Orang Pribadi atau Badan yang belum menjadi Wajib Pajak

Penanda tangan di Surat Pernyataan:

1. Wajib Pajak orang pribadi;
2. Pemimpin tertinggi berdasarkan akta pendirian badan atau dokumen lain yang dipersamakan, bagi Wajib Pajak badan; atau
3. Penerima kuasa, dalam hal pemimpin tertinggi sebagaimana dimaksud pada huruf b berhalangan.

Persyaratan Wajib Pajak yang dapat memanfaatkan Amnesti Pajak

1. memiliki Nomor Pokok Wajib Pajak;
2. membayar Uang Tebusan; 
3. melunasi seluruh Tunggakan Pajak;
4. melunasi pajak yang tidak atau kurang dibayar atau melunasi pajak yang seharusnya tidak dikembalikan bagi Wajib Pajak yang sedang dilakukan pemeriksaan bukti permulaan dan/atau penyidikan;
5. menyampaikan SPT PPh Terakhir bagi Wajib Pajak yang telah memiliki kewajiban menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan; dan
6. mencabut permohonan: 

• pengembalian kelebihan pembayaran pajak;
• pengurangan atau penghapusan sanksi administrasi dalam Surat Ketetapan Pajak dan/atau Surat Tagihan Pajak yang di dalamnya terdapat pokok pajak yang terutang;
• pengurangan atau pembatalan ketetapan pajak yang tidak benar;
• keberatan;
• pembetulan atas surat ketetapan pajak dan surat keputusan;
• banding;
• gugatan; dan/atau
• peninjauan kembali, dalam hal Wajib Pajak sedang mengajukan permohonan dan belum diterbitkan surat keputusan atau putusan.

 

Mengapa saya harus ikut?

Kebijakan Amnesti Pajak adalah terobosan kebijakan yang didorong oleh semakin kecilnya kemungkinan untuk menyembunyikan kekayaan di luar wilayah Negara Kesatuan Republik Indonesia karena semakin transparannya sektor keuangan global dan meningkatnya intensitas pertukaran informasi antarnegara. Kebijakan Amnesti Pajak juga tidak akan diberikan secara berkala. Setidaknya, hingga beberapa puluh tahun ke depan, kebijakan Amnesti Pajak tidak akan diberikan lagi.

Kebijakan Amnesti Pajak, dalam penjelasan umum Undang-Undang Pengampunan Pajak, hendak diikuti dengan kebijakan lain seperti penegakan hukum yang lebih tegas dan penyempurnaan Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan, Undang-Undang tentang Pajak Penghasilan, Undang-Undang tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah, serta kebijakan strategis lain di bidang perpajakan dan perbankan sehingga membuat ketidakpatuhan Wajib Pajak akan tergerus di kemudian hari melalui basis data kuat yang dihasilkan oleh pelaksanaan Undang-Undang ini.

Ikut serta dalam Amnesti Pajak juga membantu Pemerintah mempercepat pertumbuhan dan restrukturisasi ekonomi melalui pengalihan Harta, yang antara lain akan berdampak terhadap peningkatan likuiditas domestik, perbaikan nilai tukar Rupiah, penurunan suku bunga, dan peningkatan investasi; merupakan bagian dari reformasi perpajakan menuju sistem perpajakan yang lebih berkeadilan serta perluasan basis data perpajakan yang lebih valid, komprehensif, dan terintegrasi; dan meningkatkan penerimaan pajak, yang antara lain akan digunakan untuk pembiayaan pembangunan.

Kemana mengajukan Amnesti Pajak?

Ke Kantor Pelayanan Pajak tempat Wajib Pajak terdaftar atau tempat lain yang ditentukan oleh Menteri dengan membawa Surat Pernyataan.

Kantor Pelayanan Pajak tempat Wajib Pajak terdaftar atau tempat lain yang ditentukan oleh Menteri juga tempat awal yang harus dituju untuk meminta penjelasan mengenai pengisian dan pemenuhan kelengkapan dokumen yang harus dilampirkan dalam Surat Pernyataan

Bagaimana caranya?

Tata cara pengajuan Amnesti Pajak adalah sebagai berikut:

1. Wajib Pajak datang ke Kantor Pelayanan Pajak tempat Wajib Pajak terdaftar atau tempat lain yang ditentukan oleh Menteri untuk meminta penjelasan mengenai pengisian dan pemenuhan kelengkapan dokumen yang harus dilampirkan dalam Surat Pernyataan, yaitu:
• bukti pembayaran Uang Tebusan;
• bukti pelunasan Tunggakan Pajak bagi Wajib Pajak yang memiliki Tunggakan Pajak;
• daftar rincian Harta beserta informasi kepemilikan Harta yang dilaporkan;
• daftar Utang serta dokumen pendukung;
• bukti pelunasan pajak yang tidak atau kurang dibayar atau pajak yang seharusnya tidak dikembalikan bagi Wajib Pajak yang sedang dilakukan pemeriksaan bukti permulaan atau penyidikan;
• fotokopi SPT PPh Terakhir; dan
• surat pernyataan mencabut segala permohonan yang telah diajukan ke Direktorat Jenderal Pajak
• surat pernyataan mengalihkan dan menginvestasikan Harta ke dalam wilayah Negara Kesatuan Republik Indonesia paling singkat selama jangka waktu 3 (tiga) tahun terhitung sejak dialihkan dalam hal Wajib Pajak akan melaksanakan repatriasi;
• melampirkan surat pernyataan tidak mengalihkan Harta ke luar wilayah Negara Kesatuan Republik Indonesia paling singkat selama jangka waktu 3 (tiga) tahun terhitung sejak diterbitkannya Surat Keterangan dalam hal Wajib Pajak akan melaksanakan deklarasi;
• surat pernyataan mengenai besaran peredaran usaha bagi Wajib Pajak yang bergerak di bidang UMKM
2. Wajib Pajak melengkapi dokumen-dokumen yang akan digunakan untuk mengajukan Amnesti Pajak melalui Surat Pernyataan, termasuk membayar uang tebusan, melunasi tunggakan pajak, dan melunasi pajak yang tidak atau kurang dibayar atau pajak yang seharusnya tidak dikembalikan bagi Wajib Pajak yang sedang dilakukan pemeriksaan bukti permulaan atau penyidikan
3. Wajib Pajak menyampaikan Surat Pernyataan ke Kantor Pelayanan Pajak tempat Wajib Pajak terdaftar atau Tempat Lain yang ditentukan Menteri Keuangan.
4. Wajib Pajak akan mendapatkan tanda terima Surat Pernyataan.
5. Menteri atau pejabat yang ditunjuk atas nama Menteri menerbitkan Surat Keterangan dalam jangka waktu paling lama 10 (sepuluh) hari kerja terhitung sejak tanggal diterima Surat Pernyataan beserta lampirannya dan mengirimkan Surat Keterangan Pengampunan Pajak kepada Wajib Pajak
6. Dalam hal jangka waktu 10 (sepuluh) hari kerja sebagaimana dimaksud pada ayat (4) Menteri atau pejabat yang ditunjuk atas nama Menteri belum menerbitkan Surat Keterangan, Surat Pernyataan dianggap diterima
7. Wajib Pajak dapat menyampaikan Surat Pernyataan paling banyak 3 (tiga) kali dalam jangka waktu terhitung sejak Undang-Undang ini mulai berlaku sampai dengan tanggal 31 Maret 2017 di mana Surat Pernyataan Kedua dan Ketiga dapat disampaikan sebelum atau setelah Surat Keterangan atas Surat Pernyataan sebelumnya dikeluarkan

Kapan berlakunya?

Amnesti Pajak berlaku sejak disahkan hingga 31 Maret 2017, dan terbagi kedalam 3 (tiga) periode, yaitu:

1. Periode I: Dari tanggal diundangkan s.d 30 September 2016
2. Periode II: Dari tanggal 1 Oktober 2016 s.d 31 Desember 2016
3. Periode III: Dari tanggal 1 Januari 2017 s.d 31 Maret 2017

Semoga Bermanfaat Terimakasih
Sumber

Top Off-Road Modifications

Off-roading is one of the most exciting activities that outdoor enthusiasts can enjoy. Adventurers find driving by picturesque trails that are often hurdled with harsh road conditions, exhilarating.

Vehicle owners should modify their vehicles to withstand rocky, muddy, sandy roads, ravines and streams. Jeeps, Pickup Trucks and SUV's are the most common type of vehicles that are used for off-roading.

Some people find the sport intimidating because they have an impression that it is expensive. Luckily, there are cheaper options such as aftermarket upgrades that are available in the market.

Here are some of the top modifications that can improve a vehicle's off-roading capability:

Off-road tires are more expensive than your regular tires. The price of mud tires usually start at $100. This is the most basic upgrade that a budding off-roader can start with. These type of tires have deeper treads and offer excellent traction to withstand different off-roading conditions.

Cold air intakes and air filters are another must have when you go off-roading. It enhances a vehicle's performance by improving its airflow. Some of the most popular brands are AFE, Volant and K&N.

Another popular upgrade is shock absorbers. High quality shocks are essential to help control the suspensions and to improve the ride quality and handling of a vehicle, on and off-road. Rancho and Bilstein are two of the most popular shock absorber brands in the market.

Lights are another must have. Visibility is one of the most important concerns of outdoor adventurers. Different types of off-road lights such as light bars and flood lights can help the off-roader to see faraway objects, blind corners and other potential hazards that are often encountered during nighttime driving.

Winches are also important. This simple upgrade is essential, especially during the times that a rig is stuck in deep mud and is need of extraction. Warn, Smittybilt and Superwinch are three of the most celebrated brands when it comes to winches.

Roof racks are often purchased to load objects that can be used while going on an off-roading adventure or other type of sport equipment such as kayaks, canoes and surf boards. It also gives a rig a rugged look.

Lift kits are also a must have when it comes to this sport. This gives a rig an added ground clearance, increases wheel well clearance, to allow use of large tires, and also adds space between wheel axles.

Body armors are also a popular upgrade, particularly heavy duty, off-road front and rear bumpers that offer greater protection than regular bumpers and skid plates. These are steel plates that serve as an undercarriage shield to prevent damage from ground contact.

It is very important for rig owners to do their research before adding any upgrades to their vehicle. Always consider the price and quality of each product. There are a lot of products that can be purchased to make their rides off-road ready. It is very helpful to read reviews before making a decision. Choose wisely.

Article Source: http://EzineArticles.com/expert/Anthony_Smith/2294767

Tips For Preparing Easy To Make Healthy Dinner Meals

For most families, dinner is the most important meal of the day. It is that only part of the day wherein all family members are present and everyone can catch up on all the important familial and school matters. Parents who are in charge of preparing dinner will also have more time to cook and won't have to feel rushed about making the night's meal, unlike during breakfast, when everyone has to hurry to go to work or school.

Since dinner is usually the only time during the day that everyone can be present at the table, you will certainly want to spend less time preparing the meal and more on conversing with the family. As such, it would be helpful to know some tips for preparing easy to make dinner meals that are healthy and delicious, too. Below are some of these tips you can follow for making easy to cook yet healthy dinner meals:

Create a dinner meal plan. Set aside some time during the weekends (when you're free) to come up with a dinner meal plan for the week. Make sure your meal plan has healthy recipes. As such, don't forget to incorporate whole grains, greens, lean proteins, and other healthy and nutritious ingredients.

Set aside time to make some prep works as well. When you have some free time, do the necessary food prep tasks, too. This means peeling and cutting vegetables and fruits and storing them properly in the refrigerator. You can also chop some additional fruits and vegetables so that you can have extra ones for everyone to snack on or to add to other meals.

You can also make sure you will always incorporate healthy vegetables in your meals without spending too much time on prep work by buying pre-cut fresh vegetables such as broccoli, squash, and mushrooms.

Always store and use healthy cooking staples. For easy, healthy food preparation, always keep your staples handy. These include extra-virgin olive oil, egg substitutes, and fat-free or light soymilk. Leading nutritionists recommend using extra-virgin olive oil in a spray bottle because this is a sure and an easier way to reduce the fat and calorie content of a dish.

Modify your cooking methods. Lastly, by changing the usual way you cook, you can effectively reduce everyone's fat and calorie intake. As such, if you're always pan-frying chicken, consider baking or broiling it. You'll spend less time watching what you cook while serving and eating healthier dishes. Grilling, broiling, or poaching fish is a healthier option as well. You can also avoid using too much oil by microwaving diced vegetables such as onions and greens instead of frying them.

Article Source: http://EzineArticles.com/expert/Karl_P_Borrows/1868337

Why Should You Eat Parboiled Rice Every Day?

People often question that how come the Japanese are so fit and slim despite eating rice and noodles on a daily basis? While there are numerous reasons behind their physical dexterity, one vital fact is that they don't consume the regular white rice but parboiled rice. Parboiled rice, also known as converted rice, is the grain that is partially boiled in the husk in order to augment its nutritional profile for added benefits. But what benefits? While there are various kinds of rice grains ranging from white rice to brown rice to black rice, every specific variety has its own advantages. Parboiled Rice though stands a cut above them. Although it isn't yet officially declared as the healthiest rice (considering there are thousands of categories), it is certainly the most effective one for the following reasons: -

1. Increases Metabolism

Parboiled rice is a great source of vitamin B-9, or Folate. Since our body is dependable on the specified vitamin and amino acids, the compound helps increase the rate of metabolism. Half-cup cooked parboiled rice incorporates approximately 100 micrograms of Folate which is near thirty percent of the daily required quantity for both the men and the women.

2. Amplifies Levels Of Oxygen

Converted rice is also an excellent source of Iron. Half-cup serving of the grain incorporates approximately 1.4 milligrams of the element which is around 20 percent of the daily required quantity for both the men and the women. According to a study, Iron helps our body in sensing the levels of oxygen present in the tissues and furthermore distributes oxygen through our bloodstream.

3. Regulates The Activities Of Thyroid Gland

Utmost advantage of boiled rice is that it provides us with Selenium, a chemical element which help in regulating the thyroid gland via controlling the activities of thyroid hormones and thus, resulting in prevention of chubbiness or getting underweight. Half-cup of serving of cooked parboiled rice incorporates approximately 7.3 micrograms of Selenium radicals which is near 15 percent of the daily required quantity for both men and the women.

4. Prevents Cardiovascular Risks

Parboiled rice also contains Niacin i.e. Vitamin B3 which not only supports the metabolism of the body but also helps the cells in carrying out the necessary chemical reactions to breakdown fats, proteins, and carbohydrates into energy and thus keeps the cholesterol levels under control. Half-cup serving of parboiled rice incorporates approximately 1.8 micrograms of Niacin which is near fifteen percent of the daily required quantity for both the men and the women.

So, instead of believing in the half-authentic fact that eating rice regularly can make you obese, remember that daily consumption of parboiled rice is favorable for your body as it helps in maintaining good health. Converted rice is available for purchase mostly everywhere albeit it's a bit expensive as compared to white rice.

Article Source: http://EzineArticles.com/expert/Fahad_A._Khan/2057675