From a tax perspective, inheritance is not a tax object. Conditions for inheritance including non-tax objects, namely movable or immovable property that has been inherited have been reported in the Tax Return ("SPT") of the testator, but if there is still tax payable, it must be paid off first. Regarding this tax debt, you can read the full explanation in the Obligation of the Heirs to Pay Off the Inheritance's Tax Debt. If the inheritance does not meet the requirements, its status which was originally a non-tax object becomes a tax object, so the consequences must be paying taxes on the inheritance. Continuing your question, we assume that the inheritance has been distributed to 3 brothers, therefore in our opinion, the heirs are free from any tax, because inheritance is not a tax object.
NPOTKP: Acquired Value of Non-Taxable Tax Objects.
Regarding the payment of Income Tax ("PPh") you mean, for inheritance in the form of buildings or land, the heirs must obtain a Certificate of Free Income ("SKB") PPh. The exception is then issued a SKB PPh on income from the transfer of rights to land and/or buildings. Meanwhile, what is meant by the Deed of Sharing Joint Rights ("APHB") is a deed made by the Land Deed Making Official (PPAT) to prove the agreement between the holders of joint rights regarding the distribution of joint rights to the inheritance. The distribution of joint rights is a legal act carried out by joint rights holders, the aim being that it becomes the right of each of the joint rights holders based on the APHB. On the transfer of rights to land and buildings, the Fee for the Acquisition of Rights to Land and Buildings ("BPHTB") is imposed on the heirs. The Fee for Acquisition of Rights on Land and Buildings payable for the acquisition of rights due to inheritance and testamentary grants is: 50% of the Fee for Acquisition of Rights on Land and Buildings that should be payable. When taxes are payable on the acquisition of land and building rights due to inheritance, it is from the date the person concerned registers the transfer of his rights to the Regency/City Land Office. Meanwhile, the basis for imposition of the Acquired Value of Tax Object ("NPOP") is the market value at the time of registration of the above rights. NPOTKP: Acquired Value of Non-Taxable Tax Objects. It should be noted that for regions that have already regulated BPHTB themselves through local regulations, as long as we searched, there was no rule for the 50% BPHTB rate as previously written. However, if it has not been regulated in a regional regulation, the calculation will still refer to the article we mentioned above.
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.
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.
It is important to depress the brake pedal at the same time as moving the lever in gear.
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.
39;t mean you will operate it the same as a non-matic 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.
39;s why the P position is used when the car is stopped for a long time or in parking conditions.
Therefore, in order to drive an automatic car well, you need to know what the letters and numbers mean and what their functions are. The letter P on automatic car gear stands for Parking alias parking. When you set the gear in this P position, the transmission will be locked and the car engine cannot move. But that does not mean its function is the same as the parking brake. Unlike the parking brake, when the transmission lever is in the P position, the car's wheels can actually move, but the transmission is locked and the engine cannot move. That's why the P position is used when the car is stopped for a long time or in parking conditions. The R symbol in automatic car gear stands for reverse.
As the name suggests, when the transmission lever is moved to the R position, it makes the automatic car you drive move backwards or backwards. Next is the code N which stands for neutral. In the N position, the car engine will be in neutral but not locked as in the P position earlier. So the car can still move forward or backward when pushed. In addition, the N transmission can also be used when the car needs to stop for a while, such as when conditions are jammed. You can use D or Drive to advance on flat and normal road terrain, aka not on incline or potholes. You just have to adjust the gas and brakes, shift gear problems, the Electronic Control Unit (ECU) embedded in automatic cars will do it for you automatically according to engine speed and car speed. Usually, code 2 on automatic car transmissions is located under D, while 3 is next to the D code. Position 3 or can be interpreted as D3 on automatic cars is used to instruct the engine to limit the maximum gearshift to 3rd gear only. While the position in 2 or automatic car gear S (Second) automatic car gear for an incline that is not too steep. Apart from going uphill, you can also use it when you need the engine brake when going downhill. When the incline has been successfully passed, do not forget to move the car transmission from the L position. This is important so that the engine and transmission do not receive heavy pressure so as not to damage the components inside. You can also use the L position as an engine brake, especially when you go on a fairly sharp derivative.
Some automatic cars also have Shift Lock, especially today's cars. The function of the Shift Lock button which is located near the transmission lever is to shift the gear lever from P to N even though the car engine is off. This feature is usually used when the cars are parked in parallel so that the car can still be pushed and does not block other cars that want to get out. That's the meaning and function of the codes on the automatic car gear that are commonly found. Even though you already know this information, sometimes there are still mistakes that are often made by automatic car drivers who are not familiar with the control of their mounts. As a new user who is not familiar with how to shift automatic car gears, you must often make mistakes. Well, usually there are some of the most common mistakes made, starting with the wrong way of shifting automatic car gears while traveling or on how to shift automatic car gears on an incline. Here are some of the most common mistakes that new automatic car users make that you should avoid. As explained above when the car has to stop for a while, then position the transmission in Neutral (N). Often found people are still using the transmission drive (D) while waiting for a red light or when there is a traffic jam. Even though this is quite risky because your car could run automatically and bump into other vehicles in front of it.