Daftar Peraturan Perpajakan yang terbit dari bulan Juni sampai dengan Oktober 2013

DAFTAR PERATURAN PERPAJAKAN YANG TERBIT DARI BULAN JUNI SAMPAI DENGAN OKTOBER 2013

NO. NOMOR TENTANG
 

BIDANG KETETUAN UMUM DAN TATA CARA PERPAJAKAN

1.

PERATURAN MENTERI KEUANGAN
NOMOR : 95/PMK.03/2013
PERUBAHAN KEDUA ATAS PERATURAN MENTERI KEUANGAN NOMOR 16/PMK.03/2012 TENTANG RINCIAN JENIS DATA DAN INFORMASI SERTA TATA CARA PENYAMPAIAN DATA DAN INFORMASI YANG BERKAITAN DENGAN PERPAJAKAN

2.

PERATURAN MENTERI KEUANGAN
NOMOR : 132/PMK.03/2013
PERUBAHAN KETIGA ATAS PERATURAN MENTERI KEUANGAN NOMOR 16/PMK.03/2012 TENTANG RINCIAN JENIS DATA DAN INFORMASI SERTA TATA CARA PENYAMPAIAN DATA DAN INFORMASI YANG BERKAITAN DENGAN PERPAJAKAN

3.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 21/PJ/2013

PERUBAHAN ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-2/PJ/2011 TENTANG TATA CARA PENERIMAAN DAN PENGOLAHAN SURAT PEMBERITAHUAN MASA PAJAK PERTAMBAHAN NILAI
(SPT MASA PPN)

4.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 22/PJ/2013

PEDOMAN PEMERIKSAAN TERHADAP WAJIB PAJAK
YANG MEMPUNYAI HUBUNGAN ISTIMEWA

5.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 23/PJ/2013

STANDAR PEMERIKSAAN

6.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 24/PJ/2013

PERUBAHAN KEDUA ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-38/PJ/2009 TENTANG BENTUK FORMULIR SURAT SETORAN PAJAK

7.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 25/PJ/2013

TEMPAT PENDAFTARAN DAN/ATAU TEMPAT PELAPORAN USAHA BAGI WAJIB PAJAK SEBAGAI PENGUSAHA YANG DIKENAI PAJAK BERDASARKAN UNDANG-UNDANG PAJAK PERTAMBAHAN NILAI 1984 DAN PERUBAHANNYA YANG MELAKUKAN USAHA DI BIDANG PENGALIHAN TANAH DAN/ATAU BANGUNAN

8.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 26/PJ/2013

PERUBAHAN ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-34/PJ/2010 TENTANG BENTUK FORMULIR SURAT PEMBERITAHUAN TAHUNAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI DAN WAJIB PAJAK BADAN BESERTA PETUNJUK PENGISIANNYA

9.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 29/PJ/2013

BENTUK DAN ISI NOTA PENGHITUNGAN, BENTUK DAN ISI SURAT KETETAPAN PAJAK SERTA BENTUK DAN ISI SURAT TAGIHAN PAJAK ATAS PAJAK PENJUALAN BAGI KONTRAKTOR PERJANJIAN KARYA PENGUSAHAAN
PERTAMBANGAN BATUBARA GENERASI I
 

BIDANG PAJAK PENGHASILAN (PPh)

1.

PERATURAN MENTERI KEUANGAN
NOMOR : 107/PMK.011/2013
TATA CARA PENGHITUNGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN ATAS PENGHASILAN DARI USAHA YANG DITERIMA ATAU DIPEROLEH WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU

2.

PERATURAN MENTERI KEUANGAN
NOMOR : 112/PMK.111/2013
PAJAK PENGHASILAN DITANGGUNG PEMERINTAH ATAS BUNGA ATAU IMBALAN SURAT BERHARGA NEGARA YANG DITERBITKAN DI PASAR
INTERNASIONAL DAN PENGHASILAN PIHAK KETIGA ATAS JASA YANG DIBERIKAN KEPADA PEMERINTAH DALAM PENERBITAN DAN/ATAU PEMBELIAN KEMBALI/PENUKARAN SURAT BERHARGA NEGARA DI PASAR INTERNASIONAL TAHUN ANGGARAN 2013

3.

PERATURAN MENTERI KEUANGAN
NOMOR : 112-/PMK.04/2013

 

PAJAK PENGHASILAN DITANGGUNG PEMERINTAH ATAS BUNGA ATAU IMBALAN SURAT BERHARGA NEGARA YANG DITERBITKAN DI PASAR
INTERNASIONAL DAN PENGHASILAN PIHAK KETIGA ATAS JASA YANG DIBERIKAN KEPADA PEMERINTAH DALAM PENERBITAN DAN/ATAU PEMBELIAN KEMBALI/PENUKARAN SURAT BERHARGA NEGARA DI PASAR INTERNASIONAL TAHUN ANGGARAN 2013

4.

PERATURAN MENTERI KEUANGAN
NOMOR : 120-/PMK.04/2013
PERUBAHAN KETIGA ATAS PERATURAN MENTERI KEUANGAN NOMOR 147/PMK.04/2011 TENTANG KAWASAN BERIKAT

 5.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 32/PJ/2013

TATA CARA PEMBEBASAN DARI PEMOTONGAN DAN/ATAU PEMUNGUTAN PAJAK PENGHASILAN BAGI WAJIB PAJAK YANG DIKENAI PAJAK PENGHASILAN
BERDASARKAN PP NOMOR 46 TAHUN 2013 TENTANG
PAJAK PENGHASILAN ATAS PENGHASILAN DARI USAHA YANG DITERIMA ATAU DIPEROLEH WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU
 

BIDANG PAJAK PERTAMBAHAN NILAI (PPN)

1.

PERATURAN PEMERINTAH REPUBLIK INDONESIA
NOMOR 41 TAHUN 2013
BARANG KENA PAJAK YANG TERGOLONG MEWAH BERUPA KENDARAAN BERMOTOR YANG DIKENAI PAJAK PENJUALAN ATAS BARANG MEWAH

2.

PERATURAN MENTERI KEUANGAN
NOMOR: 100-/PMK.04/2013
PERUBAHAN KEDUA ATAS PERATURAN MENTERI KEUANGAN NOMOR 76/PMK.03/2010 TENTANG TATA CARA PENGAJUAN DAN PENYELESAIAN
PERMINTAAN KEMBALI PAJAK PERTAMBAHAN NILAI
BARANG BAWAAN ORANG PRIBADI PEMEGANG

3.

PERATURAN MENTERI KEUANGAN
NOMOR: 121/PMK.011/2013
JENIS BARANG KENA PAJAK YANG TERGOLONG MEWAH SELAIN KENDARAAN BERMOTOR YANG DIKENAI PAJAK PENJUALAN ATAS BARANG MEWAH

4.

PERATURAN MENTERI KEUANGAN
NOMOR: 122-/PMK.11/2013
BUKU-BUKU PELAJARAN UMUM, KITAB SUCI, DAN BUKU-BUKU PELAJARAN AGAMA YANG ATAS IMPOR DAN/ATAU PENYERAHANNYA DIBEBASKAN DARI PENGENAAN PAJAK PERTAMBAHAN NILAI

5.

PERATURAN MENTERI KEUANGAN
NOMOR: 130-/PMK.11/2013
PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 121/PMK.011/2013 TENTANG JENIS BARANG KENA PAJAK YANG TERGOLONG MEWAH SELAIN KENDARAAN BERMOTOR YANG DIKENAI PAJAK PENJUALAN ATAS BARANG MEWAH

6.

PERATURAN MENTERI KEUANGAN
NOMOR: 142-/PMK.02/2013
TATA CARA PEMBAYARAN KEMBALI (REIMBURSEMENT) PAJAK PERTAMBAHAN NILAI ATAS PEROLEHAN BARANG KENA PAJAK DAN/ ATAU JASA KENA PAJAK KEPADA PENGUSAHA PANAS BUMI UNTUK PEMBANGKITAN ENERGI/ LISTRIK

7.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 21/PJ/2013

PERUBAHAN ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-2/PJ/2011 TENTANG TATA CARA PENERIMAAN DAN PENGOLAHAN SURAT PEMBERITAHUAN MASA PAJAK PERTAMBAHAN NILAI
(SPT MASA PPN)

8.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 25/PJ/2013

TEMPAT PENDAFTARAN DAN/ATAU TEMPAT PELAPORAN USAHA BAGI WAJIB PAJAK SEBAGAI PENGUSAHA YANG DIKENAI PAJAK BERDASARKAN
UNDANG-UNDANG PAJAK PERTAMBAHAN NILAI 1984 DAN PERUBAHANNYA YANG MELAKUKAN USAHA DI BIDANG PENGALIHAN TANAH DAN/ATAU BANGUNAN

9.

PERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER – 21/PJ/2013

TATA CARA PENDAFTARAN DAN KEWAJIBAN PENGUSAHA KENA PAJAK TOKO RETAIL SERTA PENGELOLAAN ADMINISTRASI PENGEMBALIAN PAJAK
PERTAMBAHAN NILAI KEPADA ORANG PRIBADI PEMEGANG PASPOR LUAR NEGERI

 

About Jaja Zakaria

Nama saya Jaja Zakaria, saya tinggal di Depok, Jawa Barat, kurang lebih 40 km dari Jakarta Selatan. Saya alumni Fakultas Hukum Universitas Gadjah Mada, Yogayakarta, dan Opleidings Instituut Financien, Den Haag, Belanda di bidang Hukum Pajak Internasional. Saya pengarang beberapa buku, e-book, dan makalah-makalah perpajakan. Pengalaman saya antara lain pernah menjadi anggota delegasi Indonesia dalam perundingan Perpajakan dengan Denmark, Mesir, Kanada, Uni Emirat Arab, Kuwait, Turki, Brunei Darussalam, Pilipina, Vietnam, Mongolia, dan Taiwan; dalam Study Group on Asian Tax Administration and Research (SGATAR) meeting; dan dalam Joint Commission Indonesia - China. Saya juga anggota International Word Tax Expert.

Posted on November 26, 2013, in Peraturan Perpajakan, Peraturan Perpajakan Terbaru and tagged , . Bookmark the permalink. 74 Comments.

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