Tax obligations related to the use of BOP and BOS funds are treated differently between Government Treasurers (state madrasas) and non-Government treasurers (RA and private madrasas) for the purchase of consumables supporting materials, inventory operational materials, learning and IT support facilities, consumables use; purchase of materials for maintenance/light repair of madrasah buildings, and all that is stated in the use of BOP and BOS funds. 1. Collection of VAT and PPh Article 22 a. 2) Collect and deposit VAT of 10% for the purchase value of more than Rp. 2,000,000, - (two million rupiah) on the delivery of Taxable Goods and or Taxable Services by the Government Partner Taxable Entrepreneur. This is excluded from the purchase value plus VAT, the amount does not exceed IDR 1,000,000 (one million rupiah) and is not a split payment, not subject to VAT. 3) VAT payable is collected and deposited by the Government Partner Taxable Entrepreneur in accordance with generally applicable provisions. VAT collectors, in this case the government treasurer, do not need to collect VAT on purchases of goods and or services made by non-taxable entrepreneurs (PKP). For treasurers/managers of BOP and BOS funds at RA and Private Madrasas, they are not included in the government treasurer so that they are not included as parties appointed as collectors of Article 22 Income Tax and or VAT. 2) Paying VAT collected by the seller (Taxable Entrepreneur), no need to collect VAT on purchases of goods and or services made by non-Taxable Entrepreneurs (PKP).
- Enter the PIN to verify the transaction
- Blink 100 times
- Passport will be completed in 5 working days for ordinary and 10 days for electronic
- RAM capacity is limited, only 1 GB
- Press the Correct button, then enter your ATM PIN
Tax obligations related to the use of BOP and BOS funds for the purchase/doubling of textbooks and/or replacing damaged textbooks. For the purchase of general textbooks, holy books and religious textbooks, the VAT owed is exempted. Collect and deposit VAT of 10% for a purchase value of more than IDR 2,000,000 (two million rupiah) on the delivery of Taxable Goods in the form of books that are not general textbooks, holy books and religious textbooks. Except for the purchase value plus VAT, the amount does not exceed IDR 2,000,000 (one million rupiah) and is not a split payment. VAT payable is collected and deposited by the Government Partner Taxable Entrepreneur. The treasurer/manager of BOP and BOS funds in RA and Private Madrasah is not included in the government treasurer so that it is not included as the party appointed as Collector of Article 22 Income Tax and or VAT. Does not have the obligation to collect Article 22 Income Tax, because it is not included as a party appointed as a collector of Article 22 Income Tax. b. VAT payable is waived. Pay the VAT collected by the seller (Taxable Entrepreneur) on the purchase of books that are not general textbooks, holy books and religious textbooks. 2. Withholding Income Tax Article 21 and Article 23 a.
Groups I and II with a rate of 0% (zero percent).
For teachers/employees who are not civil servants as participants in the activity, Article 21 income tax must be deducted by applying Article 17 of the PPh Law of 5% of the gross honorarium. For teachers/PNS employees, it is regulated as follows: a. Groups I and II with a rate of 0% (zero percent). Group IV at a rate of 15% (fifteen percent) of gross income. For amounts more than that, Article 21 Income Tax is calculated by annualizing a month's income. 5) Income Tax Article 21 payable annually 5% (amount up to No withholding Income Tax Article 21, in the event that daily income or average daily income does not exceed Rp. 200,000, - (two hundred thousand rupiah). Article 21 Income Tax withholding shall be deducted in in terms of daily income or the average daily income exceeds Rp.
The use of stamp duty is adjusted to the latest legislation regarding stamp duty, which is Rp.
200,000, - (two hundred thousand rupiah), and an amount of Rp. 200,000, - (two hundred thousand rupiah) is the amount that can be deducted from gross income. Income paid to other parties/partners in the form of rent and other income in connection with the use of property (other than land and buildings), such as rental of vehicles, activity equipment (sound system, tents, generators, and others). Income paid to other parties/partners in the form of compensation in connection with Engineering services, management services, consulting services, and other services (such as: maintenance services, cleaning services, catering services, etc.) The tax rate is 2% of the gross amount of such service expenditures. Tax obligations related to the use of BOS funds at State Madrasahs to pay Income Tax article 4 paragraph 2 to pay rent for land/buildings in the form of land, houses, office buildings, meeting buildings, houses, warehouses, and industrial buildings with object and rate : 10% x gross amount (rental value). The use of stamp duty is adjusted to the latest legislation regarding stamp duty, which is Rp. 10,000.00. The nominal limit or transaction per object is Rp. 5 million. If the nominal is below this limit, then it is free from stamp duty.
Are you planning to buy an automatic car? Or planning to ride it in the near future? Maybe you already know that the way to drive an automatic car is different from the usual car, which shifts the gears manually. Automatic cars have automatic transmissions, where the automatic car gearshift system is designed to be able to move without having to step on the clutch pedal. Automatic transmission has two types of systems, both of which are also known to be simpler and easier, namely semi-automatic and automatic systems. This is How to Check Jakarta Number Plates, Easy! Even though it's automatic, it doesn't mean that driving an automatic type car is just playing the gas and brakes. You also have to be required to have a good feeling in measuring engine power because automatic cars also have transmissions that you can adjust depending on your needs. You will meet the automatic transmission lever with the code P, R, N, D, D3, 2 and L. If you are a new player in driving an automatic car, you are definitely confused by the letters and numbers that are rarely found. 9 Ways to Get Rid of Stickers on Motorcycles, Smooth Back Again! How to Check Vehicle Number Plate Owners Online, Easy! Complete Car Window Film Price List, Must Know! Well, to help you recognize a dead car gear, Qoala will explain in full about automatic car gear, from how to drive it, the meaning and function of each of the codes above and other information you need to drive an automatic car through this review.
Do not position the lever in reverse or R, these positions are used to reverse.
If it's your first time driving an automatic car, you may be a little confused about how to drive it. Especially if you are used to using a manual car, which has a different way of operating the gear from the automatic one. This is because you don't have to adjust the clutch or shift gear because it's done automatically. You just need to stop and go without shifting gears or playing the clutch. But if you are not used to having to be careful, you might get confused between the brake pedal and the pedal or the wrong way to use the automatic car gear. Not infrequently heard of accidents because they are not familiar with how to shift gears automatic cars that are not familiar. Therefore you must know some important things in how to drive an automatic car below. As a beginner you need to be careful so that the lever is always in the correct position. First before starting the engine, the lever position must be in the P position or in the N position. Do not position the lever in reverse or R, these positions are used to reverse. If the lever is in the R position, the car will not start when it is started.
When you enter the key, do not immediately start the engine. You should wait for the needle to spin until the indicator is active or lit which indicates the electricity is ready. Some types of automatic cars provide an indicator in the form of sound when the car is really ready to be started. When first starting, it is recommended to step on and hold the brake pedal for safety reasons because you are afraid that the car will suddenly accelerate forward. Some automatic cars have an automatic procedure that keeps the engine running if you don't press the brake pedal, although some don't. When the engine is on and you want to start moving, the first step that needs to be done is to change the gear position of your automatic car which was originally in position P or N, to position R to go backwards or D to go forward. It is important to depress the brake pedal at the same time as moving the lever in gear. This method can prevent damage to the machine. The transmission lever aka gear or automatic car gear is an important component that affects the speed of the car.
In general, whether it's Agya automatic car gear, Mobilio automatic car gear or others have DSLPR and N automatic car gears. Well, you need to understand each function of the automatic car gear. Riding mode or driving mode is present as a supporting feature in automatic cars now with varied choices. You can choose the mode that suits your needs, one of which is the economic mode. This economical mode is suitable for those of you who want to drive an automatic car more relaxed. If you want to go at a higher speed, you can choose the sport mode. This mode will set the car engine to maximum performance. There are still several more types of modes offered, please learn and use as needed. Automatic cars are also usually equipped with manual mode. Even though it's called manual, it doesn't mean you will operate it the same as a non-matic car. That's roughly how to drive an automatic transmission car alias matic. It's actually simpler and more practical than the manual one, but if you're not familiar, it takes time to adjust. Especially from the transmission side which uses different codes. Not only numbers that indicate the order of teeth as in manual cars, but the shape of the teeth of automatic cars also uses a code in the form of letters to indicate their respective functions. What are the codes and their functions? Let's move on to the next discussion. As already mentioned a little above, in general, the transmission lever is marked with letters and numbers, namely P, R, N, D, 2, and L. This is standardly applied to various brands, be it in Xpander automatic car gears, gear shifters Honda Jazz automatic car, Ayla automatic car gear and even Avanza automatic car gear.