Dishwashers Online Reviews

Me and my family were very busy this week. It's not because we have so many businesses, it's just because we have to move to another rented house. :) We don't have our own home, yet. Our friends even calls us Contractors. hehehe

This new home is bigger than the house we used to live for about 3 years. So, with all of our stuffs, it seems so empty. We already have a tv set, a washing machine, stereo, 2 beds, a refrigerator and no furniture yet. :) Those are common stuff that a family have to own. For fulfilling our new home, my wife suggest me to have a dishwasher.

So, i started to make a googling. And i found an interesting site that facilitating some kind of consumer research. This site is wize.com. (Site's preview provided here).

Regarding for what we were looking for, that is a dishwasher, so i go to the exact part of this site, dishwashers review. Then wize.com shows me the result of the reviews made by it's visitors. Many dishwasher products mentioned there, from the mark, price, until the specifications and visitor's comments. Such as, Whirlpool GU2700XTSS / GU2700XTSY Dishwasher, GE GLD4400NWW / GLD4400NBB / GLD4400NCC Dishwasher, and others.

There are benefits of visiting the site. We (me and my wife) have all of the information about the product that we've been looking for, plus, other people think about those product. But, otherwise, there is something bothering our mind.

Why it is always, better product, higher price. :)

Tax Auditing

The definition of auditing is a series of activities to search, collect and process data and/or other information within the scope of:

1. Supervising tax compliance in the following circumstances:􀁥 Where a tax return shows a refund to the taxpayer.
   
   • Where a tax return is not filed or the time at which it was filed was not stipulated.
   
   
   • Where a tax return meets the criteria determined by the Director General of Taxation.
   
   
   • Where there are indications that other tax obligations are not being fulfilled.


2. Meeting other objectives in the implementation of the provisions of the tax laws in the following circumstances:
   
   • The issuance of Tax Identification Number (NPWP).
   
   
   • The determination of the amount of monthly tax installment for a new taxpayer.
   
   
   • Where a taxpayer applies for an objection or appeal.
   
   
   • The collection of data for the compilation of the deemed tax calculation.
   
   
   • The verification of data/tools of information.
   
   
   • Other objectives in the scope of implementation of the provisions of the tax laws.
   
   
   
   

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Bookkeeping/Recordkeeping

An individual taxpayer who is conducting a business or is an independent professional shall be obliged to maintain bookkeeping. However, an individual taxpayer who according to the provisions of the tax laws is permitted to calculate net income by using the Net Income Calculation Norm is not obliged to maintain bookkeeping. (Article 28-paragraph (1) Law No. 16 Year 2000).

A taxpayer who is allowed to calculate net income by using the Net Income Calculation Norm is an individual taxpayer with annual gross turnover less than Rp. 600,000,000.00 (six hundred million rupiah). (Article 14-paragraph (2) Law No. 17 Year 2000).

An individual taxpayer who is conducting business or is an independent professional with annual gross turnover of RP. 600,000,000.00 or more is obliged to maintain bookkeeping and if his/her annual gross turnover is less than Rp. 600,000,000.00 is obliged to maintain records, except if that taxpayer chooses to maintain bookkeeping. A taxpayer who has annual gross turnover less than Rp. 600,000,000.00 and does not choose to maintain bookkeeping, calculates his/her net income with Net Income Calculation Norm if he/she has informed the Director General of Taxation within the first 3 (three) months of
relevant tax year. (Article 1 of Decision Letter Director General of Taxation No. Kep-536/PJ./2000).

Recordkeeping must be done by:

a. An Individual taxpayer who is conducting business or is an independent professional, who is permitted to calculate his/her Net Income Calculation Norm; and

b. An individual taxpayer who is not conducting business or is not an independent professional. (Article 1 of Decision Letter of Director General of Taxation No. Kep-520/PJ./2000).

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Tax Payment

The taxpayer has to pay the tax due to the state treasury via Post Office and/or a State Owned Bank or Local Government Owned Bank or any other place of payment stipulated by the Minister of Finance. (Article 10-paragraph (1) Law No. 16 Year 2000).

1. Payment of Monthly Installment Article 25 Income Tax
   
   For Monthly Article 25 Income Tax Return, the monthly tax installment payment is due no later then 15 days from the end of the month. If the 15th is a public holiday, Saturday or Sunday, the due date is the following day (Article 9-paragraph (1) Law No. 16 Year 2000).
   
   The amount of monthly installment which should be paid by taxpayer shall be equal to the tax due according to the annual income tax return for the preceding year, deducted by income tax under Article 21, 22, 23, and 24; then divided by 12 (twelve) or the number of months for part of the tax year. For the months before the due date of the annual income tax return (January-February), the amount of monthly Article 25 income tax shall be equal to such amount paid in the last month (December) of the preceding tax year. For an individual taxpayer who is conducting a business or is an independent professional an has several places of business, the monthly Article 25 income tax payable in the current tax year shall be 1 % (one percent) of the monthly gross turnover from each place of business (Section 3 of Circular Letter No.: SE-40/PJ.41/2000 dated 29 December 2000).
   
   For a new taxpayer who is conducting a business or is an independent professional, the monthly Article 25 income tax shall be equal to the income tax liability calculated using the normal tax rate on annualized net income, divided by 12 (twelve). The amount of that net income is previously deducted by the non-taxable income threshold amount (Article 2 of Minister of Finance Decree No.: 522/KMK.04/2000 dated 14 December 2000).
   
   However, for a new taxpayer other than the above mentioned, the monthly Article 25 income tax shall be equal to the income tax liability calculated at 10% of annualized net income, divided by 12 (twelve). The amount of that net income is previously deducted by the non-taxable income threshold amount (Circular Letter Number SE-31/PJ.4/1995 dated June 21, 1995).


2. Payment of Annual Individual Tax Return Article 29 Income Tax
   
   The tax underpayment based on the annual tax return should be paid by the 25th of the third month after the end of a tax year or part of a tax year, before the annual tax return is filed (Article 9-paragraph (2) Law No. 16 Year 2000).


3. Payment of Tax Assessment
   
   Additional payments required as a result of a Tax Collection Letter (STP), Tax Underpayment Assessment (SKPKB), Additional Tax Underpayment Assessment (SKPKBT), or Tax Correction Notice, Decision Letter on Objection or Appeal should be paid at the latest one month from the date of issuance (Article 9-paragraph (3) Law No. 16 Year 2000).


4. Payment of Exit Tax
   
   An individual taxpayer who travels abroad has to pay exit tax at a counter located at each point of departure from Indonesia through land, sea, and air. The tax is paid at the counter by using an Exit Tax Form or paid at the post office or a bank authorized to receive tax payments on behalf of the Director General of Taxation by using tax payment slip (SSP). (Article 25paragraph (8) Law No. 17 Year 2000).

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Monthly and Annual Income Tax Return

After registering and obtaining the NPWP, a taxpayer has to file the following tax returns:

1. Monthly Article 25 income tax return using tax payment slips (SSP) at the latest 20 days from the end of the month. An individual who is not conducting a business or who is not an independent professional is exempted from filling the monthly returns.


2. Annual individual tax return (Form 1770) at the latest 3 months from the end of a tax year. The form 1770 can be obtained from the tax office. (Article 3-paragraph (3) Law No. 16 Year 2000).

What the taxpayer should know before completing the tax return:

1. Every taxpayer has to complete the tax return in Bahasa Indonesia using Latin Letters, Arabic numerals, and Rupiah currency, then sign and file it at the tax office where the taxpayer is registered. (Article 3-paragraph (1) and (1) a Law No. 16 Year 2000).


2. A taxpayer has to complete and file a tax return correctly, thoroughly and clearly. The tax return has to be signed. (Article 4-paragraph (1) Law No. 16 Year 2000).


3. Where a tax return is completed and signed by a person other than the taxpayer, a power of attorney must be attached. (Article 4-paragraph (3) Law No. 16 Year 2000).


4. Completion of annual income tax return by taxpayers who have to maintain bookkeeping records must be accompanied by financial statements in the form of balance sheet and income statement as well as other information required to calculate the amount of taxable income. (Article 4-paragraph (4) Law No. 16 Year 2000).


5. For filing of 2001 annual income tax return, a taxpayer has to attach a statement of assets and liabilities (MOF Decree No. 534/KMK.04/2000 dated December 22, 2000).


6. The filing of a tax return may be done by registered mail through the Post Office or by such other means as regulated by the decree of the Director General of Taxation. (Article 6-paragraph (2) Law No. 16 Year 2000).

Tax Identification Number (Nomor Pokok Wajib Pajak-NPWP)

1. What is a Tax Identification Number?

The Tax Identification Number (NPWP) is a number issued to taxpayers by the tax office to identify taxpayers and to assist them in fulfilling their tax obligations. (Article 1 - paragraph (1) Law No. 16 Year 2000).

2. How to get an NPWP ?

Taxpayer shall be obligated to register at the tax office in the district in which the taxpayer reside (Article 2-paragraph (1) Law No. 16 Year 2000) by submitting the following documents:

1. Registration and change of data form


2. Copy of passport


3. Copy of limited stay permit card (KITAS)


4. Copy of work permit (for taxpayer who is an employee)


5. Copy of tax identification number of the employer (for taxpayer who is an employee)


6. Power of attorney (if his/her registration process is done by another party)


7. Copy of business permit (for taxpayer who is conducting business or an independent professional)

An individual taxpayer who is an entrepreneur as mentioned in the Circular Letter of Director General of Taxation No.: SE-40/PJ.41/2000 is an individual who has several places of business activities. He/she is obligated to register in his/her place of business activities as
follows:

• A taxpayer who has several places of business activities in one operational area of the
  tax office must register each place of business in each related tax office.


• A taxpayer who has several places of business activities located in the districts
  of several tax offices must register each place of business in each related tax office.

3. What if taxpayer does not want to register?

• The Director General of Taxation has the authority to issue an NPWP officially. (Article 2-paragraph (4) Law No. 16 Year 2000)


• If a taxpayer fails to register intentionally resulting in loses to the state revenue, he/she shall be sentenced to imprisonment for period not exceeding 6 years and shall be subject to a fine for an amount not exceeding four times the tax unpaid/underpaid. (Article 39-paragraph (1) Law No. 16 Year 2000)

4. What if there is a change in taxpayer’s data?

A taxpayer may inform the tax office of any change in his data (such as change of address, change of employer, etc.) by filling the registration and change of data form at the tax office where the taxpayer is registered.

5. What if the taxpayer is leaving Indonesia permanently or has applied for an Exit Permit Only to the Immigration Office?

A taxpayer should state in writing that an Exit Permit Only (EPO) will be forwarded to the tax office where he is registered, so that the tax office will not issue a tax collection letter due to non filling or non payment of the monthly Article 25 income tax.

The following are to be attached when submitting the deregistration form (now known as registration and change of data form):

1. Exit Permit Only (EPO)


2. Statement from the employer stating that a taxpayer’s contract in Indonesia has ended (for a taxpayer who is an employee)


3. Cancellation of business permit letter (for a tax payer who is conducting business or is an independent professional)


4. Power of attorney (if his/her deregistration process is handled by another party)


5. Original copy of taxpayer identification number card

Before forwarding the EPO, the taxpayer should fulfill other tax obligation such as:

1. Pay any tax due which has not been paid.


2. File an annual individual tax return for the year of departure, by providing a close approximation of his/her global income.


3. File applications for deregistration of NPWP.