scholarly journals ANALISIS PERENCANAAN PAJAK PENGHASILAN ATAS PENGEMBANGAN INVESTASI BIDANG PROPERTI

2020 ◽  
Vol 28 (1) ◽  
pp. 42
Author(s):  
Natalia Kartika ◽  
Heru Tjaraka
Keyword(s):  
Income Tax ◽  
Limited Liability ◽  
Tax Planning ◽  
Research Approach ◽  
Limited Liability Company ◽  
Joint Operation ◽  
New Business ◽  
Business Entities ◽  
Tax Savings ◽  
The Right

Business investment in property is very promising and could be an asset in the future because the price of land and buildings continue increasing. Many entrepreneurs are interested in investing in property but it is not an easy thing. For entrepreneurs who have investment opportunities but do not have sufficient funds or assets or otherwise, can be empowered by getting its business partners for mutual investment through the establishment of a new business entity. The establishment of business entities is certainly not free from income tax aspects. Income taxes are expenses that reduce income earned by entrepreneurs. Therefore tax planning is necessary in order to save costs without violating applicable regulations. Selection in the establishment of business entities is one way to do tax planning. The right selection in establishment of business entities can give tax savings without violating applicable regulations. This study aims to determine the income tax planning analysis of the development of property investment, if done with the establishment of joint operation (JO) or forming a Limited Liability Company (PT). This study used a qualitative research approach with the strategy used in this research is a case study on PT X and PT Y. The results of the analysis and discussion shows that the burden of income tax to be paid by PT X and PT Y will be lower when it is done with the establishment of a joint operation (JO) than if it is done with the establishment of a Limited Liability Company (PT).

scholarly journals Kewenangan Notaris Dalam Pembuatan Akta Otentik Berkaitan Dengan Kontrak Kerjasama

Jurnal Akta ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Maslikan Maslikan ◽  
Sukarmi Sukarmi
Keyword(s):  
Research Method ◽  
Limited Liability ◽  
Research Approach ◽  
Public Official ◽  
Limited Liability Company ◽  
Notary Public ◽  
Business Entities

AbstrakDalam pasal 1 ayat (1) UU No 30 Tahun 2004 tentang Jabatan Notaris, Notaris  adalah pejabat umum yang berwenang untuk membuat akta otentik dan kewenangan lainnya sebagaimana dimaksud dalam undang-undang ini. Salah satu kewenangan notaris adalah membuat akta otentik, dimana hal tersebut sesuai dengan ketentuan dalam pasal 15 UU No 30 Tahun 2004 tentang Jabatan Notaris.Hal ini penulis mencoba menelaah kewenangan notaris dalam pembuatan akta otentik berkaitan dengan kontrak kerjasama.Peneitian ini menggunakan metode penelitian hukum normative, dimana pendekatan penelitian yang digunakan adalah pendekatan perundang-undangan dan pendekatan konseptual.Akta-akta yang dibuat oleh Notaris misalnya pedirian Perseroan Terbatas (PT), perubahan dan risalah umum pemegang saham, pendirian yayasan, pendirian bahan usaha-badan usaha lainnya, kuasa untuk menjual, perjanjian sewa menyewa, perjanjian jual beli, keterangan hak waris, wasiat, pendirian CV termasuk perubahannya, pengakuan utang, perjanjian kredit dan dan pemberian hak tanggungan, perjanjian kerjasama, kontrak kerja, segala bentuk perjanjian yang tidak dikecualikan kepada pejabat lain, oleh sebab itu akta yang berkaitan dengan kontrak kerjasama mutlak merupakan wewenang oleh sorang Notaris untuk membuat akta otentik tersebutKata Kunci : kewenangan notaris, akta otentik, kontrak kerjasama AbstractIn article 1 paragraph (1) of Law No 30 Year 2004 concerning Notary Public, Notary is a public official authorized to make authentic deed and other authority as referred to in this law. One of the authority of a notary is to make an authentic deed, which is in accordance with the provisions of Article 15 of Law No 30 Year 2004 regarding Notary Position.This author tries to examine the authority of notary in making authentic deed related to cooperation contract. This research uses normative law research method, where the research approach used is the approach of legislation and conceptual approach.Notarial deeds made by a Notary, such as the establishment of a Limited Liability Company (PT), general shareholder changes and minutes, establishment of foundations, establishment of materials of other business entities, authorization to sell, lease agreements, sale and purchase agreements, inheritance rights, , the establishment of the CV including amendments, recognition of debts, credit agreements and the granting of mortgages, cooperation agreements, contracts of employment, all forms of agreements not excluded to other officials, therefore deeds relating to the contract of cooperation are absolutely authorized by a Notary to make the authentic deedKeywords: notary authority, authentic deed, cooperation contract

scholarly journals Tax Case: Single Member LLC Brings In A Second Owner

2012 ◽  
Vol 8 (5) ◽  
pp. 447-458
Author(s):  
Monique O. Durant
Keyword(s):  
Positive Impact ◽  
Limited Liability ◽  
Tax Planning ◽  
Limited Liability Company ◽  
Analytical Skills ◽  
Partnership Formation ◽  
Hypothetical Data ◽  
Alternate Forms ◽  
Potential Impact ◽  
Business Entities

This paper presents a tax case simulating a real-world experience whereby a single member limited liability company that is currently classified as a disregarded entity, takes on a second owner. By default the entity will be classified as a partnership; however, if an affirmative election is made, the LLC could be taxed as a corporation or as an S corporation. Students are presented with two options for partnership formation along with hypothetical data and business objectives of the partners. They are then asked to consider the tax rules of two options, along with the resulting tax and economic impact of each option, in order to make a recommendation about the more favorable business alternative. Students are also asked to consider alternate forms of entity in addition to that of a partnership and the potential impact on the owners. In order to do this, students rely on fundamental knowledge learned in the typical business entities tax course and use their research and analytical skills to synthesize the most favorable outcome. Students are asked to deliver a tax memorandum which addresses a series of issues or questions, plus a client letter discussing the tax considerations as well as non-tax factors, in addition to Excel worksheets which outline the tax impact under each of the two options provided. As a result of this assignment, students discover the value of prudent and skillful tax planning, that additional, non-tax factors may need to be considered, and the positive impact they can have on the financial affairs of their clients.

scholarly journals The Linkage of the Board of Directors and the Status of Aviation Industry Licensing Law

2017 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
LESTARI NINGRUM
Keyword(s):  
Legal Status ◽  
Limited Liability ◽  
Third Party ◽  
Aviation Industry ◽  
Limited Liability Company ◽  
Basic Capital ◽  
The Status ◽  
Business Entities ◽  
Capital Intensive ◽  
Made In

Aviation business is a capital intensive and high risk in terms of safety. Legislation in force in Indonesia requires enterprises should cost in the form of a limited liability company that is obliged to deposit the basic capital of 500 billion rupiah. The capital cannot be made in working capital which is useful for the collateral to a third party. The regulations for a limited liability company are to be established by at least 2 people. The purpose of this research is to analyze the linkage of the board directors and the status of aviation industry licensing law. The position of the legal status of business entities where shareholder is only one person is to be studied in this descriptive study. The result shows that the airlines company should provide the capital risk and high insurance of the third party. UUPT also has given the authority of the shareholders (who owns 20 % of the share) to be decision makers in the company. However, without independent surveillance, it is possible that the shareholders do some mistakes in making decisions. Some mistakes are related to the policy, the using of authorized capital, and others. Aviation business is a capital intensive and high risk in terms of safety. Legislation in force in Indonesia requires enterprises should cost in the form of a limited liability company that is obliged to deposit the basic capital of 500 billion rupiah. The capital cannot be made in working capital which is useful for the collateral to a third party. The regulations for a limited liability company are to be established by at least 2 people. The position of the legal status of business entities where shareholder is only one person is to be studied in this descriptive study.

TAX PLANNING DENGAN PEMILIHAN BENTUK BADAN USAHA PADA PERUSAHAAN PERSEORANGAN

2014 ◽  
Vol 4 (2) ◽  
Author(s):  
Sri Andriani
Keyword(s):  
Decision Making ◽  
Income Tax ◽  
Tax Planning ◽  
Tax Burden ◽  
Taxable Income ◽  
Proper Form ◽  
Qualitative Descriptive ◽  
Business Entities ◽  
Tax Payers ◽  
Selection Of

<p>Tax Planning is one of the ways to minimize the tax burden within the company including in the selection of the proper form of business to run the company's business, namely with the mepertimbangkan of tariff revenue, a reduction in taxable income (PKP), the liability of income recognition, bookkeeping, tax collection obligations, and accountability of tax debt. Minimization of tax burden can be done in various ways, ranging from a still frame of the taxation to which break the rules of taxation.</p><p>Tax planning that has made the company especially with elections to form a business entity. This type of research is qualitative, descriptive. The results of this research indicate that cigarette companies do business entity forms of election to save taxes by choosing the form of individual business entities. The magnitude of the rate of income tax that will be payable every year between Individual Taxpayers with the tax payers the Agency is different, i.e. Individual Taxpayers using Taxpayer tariff progersif while the Agency using the fixed fee. Individual companies have had some keuntunngan among other things a faster decision making does not take into account the interests of many parties.<br /><br /><br /></p>

scholarly journals KONTRAK PERSEROAN TERBATAS YANG MENGANDUNG TINDAKAN ULTRA VIRES

2021 ◽  
Vol 4 (1) ◽  
pp. 79-82
Author(s):  
Yoel Bello ◽  
Zulkifli Makkawaru ◽  
Abd. Haris Hamid
Keyword(s):  
Board Of Directors ◽  
Limited Liability ◽  
District Court ◽  
Limited Liability Company ◽  
The Board Of Directors ◽  
The Right

Kegiatas usaha perseroan terbatas dilaksanakan oleh organ perseroan terbatas yaitu Direksi perseroan terbatas, Direksi dapat mewakili perseroan terbatas untuk melakukan kontrak dengan pihak terkait. Tindakan mewakili Perseroan Terbatas oleh Direksi harus sesuai dengan aturan sebagaiman dalam Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas atau yang telah ditentukan dalam Anggaran Dasar Perseroan Terbatas. Apabilan tidakan Direksi Perseroan Terbatas  melaksanakan Kontrak yang dapat merugikan Perseroan karena bertentangan dengan Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas atau yang telah ditatur dalam Anggaran Dasar Perseroan Terbatas maka kontrak yang dibuat mengandung Ultra Vires. Jika Direksi melakukan tindakan Ultra Vires maka sesuai dengan Pasal 61 Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas, kepada Pemegang sahan berhak mengajukan Gugatan terhadap Perseroan ke Pengadilan Negeri. Limited liability companies are carried out by Directors of limited liability companies. The directors can represent limited liability companies to enter into contracts with related parties. The act of representing a Limited Liability Company by the Board of Directors must be in accordance with the provisions in Law No. 40 of 2007 concerning Limited Liability Companies or those stipulated in the Articles of Association of Limited Liability Companies. If the actions of the Board of Directors of a Limited Liability Company implement a Contract that could be detrimental to the Company because it is contrary to Law No. 40 of 2007 concerning Limited Liability Companies or those stipulated in the Articles of Association of Limited Liability Companies, the contracts made contain Ultra Vires. If the Board of Directors carries out Ultra Vires actions, in accordance with Article 61 of Law No. 40 of 2007 concerning Limited Liability Companies, the shareholders have the right to file a lawsuit against the Company to the District Court.

scholarly journals PENCATATAN PERUBAHAN DIREKSI DI KEMENTERIAN TERKAIT SEBAGAI DASAR PENYELESAIAN SENGKETA KEWENANGAN DIREKSI

2020 ◽  
Vol 28 (3) ◽  
pp. 369
Author(s):  
Maleakhi W. Sitompul
Keyword(s):  
Human Rights ◽  
Board Of Directors ◽  
Limited Liability ◽  
Third Parties ◽  
Limited Liability Company ◽  
Legal Provisions ◽  
Starting Point ◽  
The Board Of Directors ◽  
The Right ◽  
A Company

Research on the recording of changes to directors in the relevant Ministry, namely the Ministry of Law and Human Rights, aims to examine whether the authorized Directors in a company are Directors registered at the Ministry of Law and Human Rights. In addition, it is also to examine whether the provisions of Law no. 40 of 2007 concerning Limited Liability Companies and / or the Company's Articles of Association is sufficient to resolve disputes of authority in the event of a dispute regarding the composition and number of directors in a company, which one has the right to act against other parties. Disputes regarding the composition and authority of the Board of Directors in a limited liability company often become disputes in court, even though Indonesia's positive legal provisions have provided clear and firm rules about who the Board of Directors can represent in and out of court. Based on research, it can be seen that the starting point is from the provisions in Law No. 40 of 2007 Articles 29 and 98, changes in the members of the board of directors can only be effective for third parties, as from the date the changes are recorded in the Company Register by the Minister of Law and Human Rights in accordance with Law No. 40 of 2007 Articles 29 and 98.

scholarly journals ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Adikodrati M. Manangkalangi ◽  
Inggriani Elim ◽  
Novi S. Budiarso
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Primary Data ◽  
Planning Methods ◽  
Net Method ◽  
Tax Benefits ◽  
Tax Savings ◽  
Tax Payments

Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.

scholarly journals EVALUASI PERENCANAAN ATAS PAJAK PENGHASILAN (PPH) PASAL 21 SEBAGAI UPAYA MEMINIMALKAN BIAYA PAJAK PADA PT GRAHA POWER ENERGY

2018 ◽  
Vol 5 (3) ◽  
Author(s):  
Budi Tri Rahardjo, Ak., M.Ak., CA
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Analysis Method ◽  
Short Term ◽  
Tax Cost ◽  
Considerable Impact ◽  
The Difference ◽  
Tax Savings

The purpose of this study is to know the tax planning undertaken by the company is appropriate and in accordance with the applicable tax laws in an effort to minimize the taxation terutangnya. The research method used is descriptive analysis method. The object of research used is evaluation of planning on Income Tax (PPh) Article 21. This research evaluate planning of Income Tax (PPh) Article 21 as an effort to minimize tax cost. The results achieved are having a considerable impact on the company's activities. The owner of the company would want to enjoy the results of his business to the fullest. Therefore it is necessary to prepare a tax planning coordinated with long-term plans and short-term plans of the company. The conclusion is that the difference that occurs after applying the tax planning is a tax savings that can be obtained by the company. Where before the implementation of tax planning, income tax to be paid company is Rp. 425,671,743.25 and seteah doing tax planning to Rp. 341,456,597.75. So obtained tax savings of Rp. 84,215,145.50 the difference can be used by the company for something more useful and useful

scholarly journals Penyelesaian Kredit Macet dengan Benda Jaminan Fidusia yang Dipalsukan (Studi Kasus: PT. BPR. Ulatidana Rahayu)

2020 ◽  
Vol 1 (1) ◽  
pp. 222-227
Author(s):  
Ni Made Sintia Tarisa ◽  
I Nyoman Putu Budiartha ◽  
Ni Made Sukaryati Karma
Keyword(s):  
Legal Protection ◽  
Limited Liability ◽  
Criminal Code ◽  
Motor Vehicles ◽  
Research Approach ◽  
Limited Liability Company ◽  
Credit Guarantees ◽  
Legal Subjects ◽  
Statutory Regulation ◽  
Legal Consequences

An agreement is a legal action carried out by two or more people who have legal consequences for the rights and obligations of the makers. The agreement involves at least 2 or more people. In addition to individuals, the parties to the agreement may also consist of legal entities. Limited Liability Company (PT) is a legal entity that is one of the parties or both of them in the agreement. Both are legal subjects who can carry out legal actions and carry out their rights and obligations. Referring to the above problems, this study was conducted with the aim of describing how the legal protection of bank creditors in granting credit with fiduciary collateral objects falsified and how the legal consequences if the debtor commits the fraud of the BPKB (certificate of ownership of motor vehicles) credit guarantee. This research was designed using an empirical research approach. The results of this study indicated that the legal protection of bank creditors in falsifying collateral loans with fiduciary collateral objects is regulated in articles 1131 and 1132 of the Civil Code. Other legal protection given to creditors is preventive legal protection which is legal protection to prevent disputes and in this case concerning the rights and obligations of creditors. Another result of this research is the debtor who falsified the collateral object or the BPKB of the vehicle that was used for credit guarantees was used in article 263 of the Criminal Code with the threat of a maximum prison sentence of six years. So, legal protection and sanctions to creditors and debtors, if a problem occurs is regulated in statutory regulation.

scholarly journals Regulation of legal relationship between shareholders in closely held companies on the example of the Croatian limited liability company 

2018 ◽  
Vol 39 (1) ◽  
pp. 45-90
Author(s):  
Edita Čulinović-Herc ◽  
Sonja Marinac Rumora
Keyword(s):  
Corporate Governance ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Minority Shareholders ◽  
Legal Form ◽  
Legal Relationship ◽  
Governance Challenges ◽  
Article Analysis ◽  
The Right ◽  
Majority Shareholder

<span>This article analysis regulation of legal relationship between shareholders in closely held company. Authors define “closely held companies” by functional approach, analyzing specific features which distinguish this type of companies from all other companies, regardless of their legal form. Available data suggests there are a significant number of these companies in Croatia and abroad. There are two basic corporate governance challenges in closely held company concerning the shareholders relations: potential abuse of its position by the majority shareholder, especially when majority shareholder acts as manager and the so-called “deadlock” when shareholders cannot reach agreement on any decision necessary for normal functioning of the company. Personal relations between the shareholders are in the core of these corporate governance issues. The Croatian private limited liability company is a model of closely held company in Croatia. Thus, this article analysis the withdrawal and exclusion of shareholders in Croatian court practice and its significance for solving the conflicts between shareholders in order to preserve the company. Authors advocate for more extensive use of the right to autonomously regulate the relationships between the shareholders in closely held companies. In that regard, authors suggest to use articles of association for more precise regulation of shareholders relationship, to set higher quorum when deciding important decisions in shareholders’ meeting which would empower the minority shareholders, to leave the important decisions on governing the company in the scope of the shareholders’ meeting and other. Also, authors consider that formation of supervisory body could contribute to achieve balance between the shareholders, especially between the majority and minority shareholders. Set of recommendations set in corporate governance codes could be of great use when drafting the articles of association. In that regard, authors call for de lege ferenda implementation of such a code, following the established practice on the comparative level</span>

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