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Ini Contoh berisi kumpulan contoh surat lengkap, surat lamaran, surat permohonan, surat resmi, cv lamaran, contoh proposal, proposal bisnis, proposal permohonan, RAB & Lampiran proposal, Proposal Sponsorship, Contoh project plan, contoh pidato, pidato berbagai bahasa, contoh MC, contoh makalah, makalah ekonomi, makalah bisnis, semua yang berkaitan dengan administrasi sekolah dan pendidikan.

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Inilah Informasi Yang Akan Dipertukarkan Oleh Otoritas Pajak Dunia

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Dunia semakin transparan. Saat ini otoritas perpajakan global sedang bersiap-siap menyambut abad baru , yakni era saling bertukar informasi[1] diantara otoritas perpajakan. Walaupun ketika ini Indonesia tidak memungkinkan bertukar berita dikarenakan Undang-Undang Perbankan masih menutup diri , tetapi sebentar lagi segera diterbitkan Peraturan Pemerintah Pengganti Undang-Undang (Perppu) yang dibuat khusus untuk mencabut rahasia perbankan dan menunjukkan kewenangan kepada otoritas perpajakan Indonesia untuk mengakses berita perbankan.
 
Menurut
Kontan[2] , Selasa , 18 April 2017 , draft Peraturan Pemerintah Pengganti Undang-Undang (Perppu) yang akan mengatur mengenai keterbukaan data keuangan untuk keperluan perpajakan masih menunggu teken dari Presiden. Mungkin bulan depan sudah terbit Perppu yang dimaksud.

Bagaimana isi Perppu keterbukaan data keuangan? Saat ini saya sendiri masih mengira-ngira bahwa intinya otoritas pajak di Indonesia yakni Direktorat Jenderal Pajak dapat mengakses berita perbankan. Tapi mampu jadi tidak semua berita perbankan dapat diakses.

Menurut Standard for Automatic Exchange of Financial Account Information in Tax Ma tters yang diterbitkan oleh OECD[3]  bahwa otoritas pajak masing-masing negara akan saling mempertukarkan berita :

  1. the name , address , TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and , in the case of any Entity that is an Account Holder and that , after application of due diligence procedures consistent with the Common Reporting Standard , is identified as having one or more Controlling Persons that is a Reportable Person , the name , address , and TIN(s) of the Entit y and the name , address , TIN(s) and date and place of birth of each Reportable Person;
  2. the account number (or functional equivalent in the absence of an account number);
  3. the name and identifying number (if any) of the Reporting Financial Institution;
  4.  the account balance or value (including , in the case of a Cash Value Insurance Contract or Annuity Contract , the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or , if the account was closed during such year or period , the closure of the account; 
  5. in the case of any Custodial Account: 1) the total gross amount of interest , the total gross amount of dividends , and the total gross amount of other income generated
    with respect to the assets held in the account , in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and (2) the total gross proceeds from the sale or redemption of  financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian , broker , nominee , or otherwise as an agent for the Account Holder; 
  6. in the case of any Depository Account , the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and 
  7. in the case of any account not described in subparagraph 2(e) or (f) , the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor , including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period. 
Hem... banyak juga ya? Ternyata bukan hanya akun perbankan yang harus dipertukarkan antar otoritas pajak , tetapi juga lembaga keuangan lainnya mirip Dana Pensiun dan Asuransi.

References

  1. ^ era saling bertukar informasi (www.oecd.org)
  2. ^ Kontan (nasional.kontan.co.id)
  3. ^ OECD (www.oecd.org)
Source: pajaktaxes.blogspot.com
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