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BIMBINGAN PENYULUHAN

BIMBINGAN PENYULUHAN. Pengendalian Pelaksanaan Penanaman Modal Berkenaan Fasilitas Kepabeanan dan Perpajakan bagi Aparatur Penanaman Modal dan Perusahaan PMA/PMDN se- Provinsi Riau tahun 2019. Pekanbaru , 10 Juli 2019. PROFIL NARASUMBER. We Create Professional Presentation.

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BIMBINGAN PENYULUHAN

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  1. BIMBINGAN PENYULUHAN PengendalianPelaksanaanPenanaman Modal BerkenaanFasilitasKepabeanandanPerpajakanbagiAparaturPenanaman Modal dan Perusahaan PMA/PMDN se-Provinsi Riau tahun 2019 Pekanbaru, 10 Juli 2019

  2. PROFIL NARASUMBER We Create Professional Presentation Get a modern PowerPoint Presentation that is beautifully designed. I hope and I believe that this Template will your Time, Money and Reputation. Easy to change colors, photos and Text. Get a modern PowerPoint Presentation that is beautifully designed. You can simply impress your audience and add a unique zing and appeal to your Presentations. Universitas Riau Work Experience Progress Company 2013 ~ 2014 Text here Example Text : Get a modern PowerPoint Presentation that is beautifully designed. Prsentation 2014 ~ 2016Text here Example Text : Get a modern PowerPoint Presentation that is beautifully designed 2016 ~ 2019 Text here Example Text : Get a modern PowerPoint Presentation that is beautifully designed. MICHAEL DOE

  3. FASILITAS PENGURANGAN PAJAK PENGHASILAN BADAN MENGAPA DIBERIKAN FASILITAS?? TAX HOLIDAY Untuklebihmeningkatkankegiataninvestasilangsungpadaindustripionirsertamendorongpertumbuhanekonomidanuntukpenyelarasandenganketentuanterkaitdenganizinberusaha ( PP Nomor 24 Tahun 2018 tentangPelayananPerizinanBerusahaTerintegrasisecaraElektronik) SUBJEK PAJAK • WP BADAN PENANAMAN MODAL BARU DI INDUSTRI PIONIR NilaiPenanaman Modal Paling SedikityaituRp 100.000.000.000 (seratusmiliar rupiah)

  4. SKEMA FASILITAS PENGURANGAN PPH 1. TAX HOLIDAY Ditambah:Setelahtax holiday berakhir, diberikanpenguranganPPhsebesar 50% selama 2 tahun 2. MINI TAX HOLIDAY • NilaiInvestasi: Rp 100 miliars.d.kurangdari Rp500 miliar • FasilitasPenguranganPPhsebesar 50% selama 5 tahun Ditambah:Setelahtax holiday berakhir, diberikanpenguranganPPhsebesar 25% selama 2 tahun

  5. 3. FASILITAS PPH UNTUK KEGIATAN UTAMA DI KAWASAN EKONOMI KHUSUS (KEK)

  6. SYARAT-SYARAT WAJIB PAJAK BADAN UNTUK DAPAT MEMPEROLEH PENGURANGAN 1 INDUSTRI PIONIR 4 NILAI PENANAMAN MODAL PALING SEDIKIT YAITU Rp100.000.000.000 (seratusmiliar rupiah)) 2 STATUS: BADAN HUKUM INDONESIA 5 PERBANDINGAN ANTARA UTANG DAN MODAL MEMENUHI KRITERIA DALAM PMK NO 169/PMK.010./2015 TENTANG PENETUAN BESARNYA PERBANDINGAN ANTARA UTANG DAN MODAL 3 PENANAMAN MODAL BARU YANG BELUM DITERBITKAN KEPUTUSAN PEMBERIAN ATAU PEMBERITAHUAN PENOLAKAN PENGURAN PPH BADAN

  7. CAKUPAN INDUSTRI PIONIR

  8. Perubahan Tata Cara PengajuanTax Holiday Lama Baru PMK 105/2016 PMK 150/2018 WAJIB PAJAK WAJIB PAJAK KelengkapanDokumen KelengkapanDokumen PermohonanDitolak PTSP Pusat BKPM PTSP Pusat BKPM MemastikanPemenuhanKriteriadanPersyaratan 125 HariKerja 5 HariKerja SuratKepala BKPM MenteriKeuanganRapatKomiteVerifikasi Rekomendasidari BKPM PenetapanolehMenteriKeuangan KeputusanPenetapan/PenolakanMenteriKeuangan

  9. TerimaKasih

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