Kantor Pelayanan Pajak Badan dan Or

Kantor Pelayanan Pajak Badan dan Orang Asing mengucapkan terima kasih atas partisipasi Saudara dalam membiayai pembangunan negara melalui pembayaran pajak selama ini
Sebagaimana Saudara ketahui, sebagian besar sumber dana untuk membiayai pembangunan negara kita dewasa ini berasal dari penerimaan pajak, termasuk dari pajal-pajak yang Saudara, setorkan.
Berdasarkan hasil penelitian administrasi kami terhadap kewajiban perpajakan Saudara, dengan ini disampaikan hal-hal sebagai berikut:
1. Berdasarkan penelitian terhadap kewajiban penyetoran dan pelaporan SPT Masa PPh Pasal 4 ayat (2) Tahun Pajak 2014 dapat kami sampaikan bahwa selama tahun 2014 Saudara tidak melakukan penyetoran PPh Pasal 4 ayat (2) atas Sewa Tanah dan/atau Bangunan yang terutang.
2. Pasal 2 Keputusan Direktur Jenderal Pajak Nomor 227/PJ.l2002 tentang Tata Cara Pemotongan dan Pembayaran，serta Pelaporan Pajak Penghasilan dari Persewaan tanah dan. atau Bangunan menyatakan bahwa Penghasilan berupa sewa atas tanah dan atau bangunan berupa tanah，rumah，rumah susun，apartemen，kondominium，gedung perkantoran，gedung pertokoan，atau gedung pertemuan termasuk bagiannya，rumah kantor, took, rumah took, gudang dan bangunan industry, dikenakan Pajak Penghasilan yang bersifat final.
3. Pasal3 Keputusan Direktur Jenderal Pajak Nomor 227/PJ.l2002 tentang Tata Cara Pemotongan dan Pembayaran, serta Pelaporan Pajak Penghasilan dari Persewaan tanah dan atau Bangunan menyatakan bahwa Besarnya Pajak Penghasilan yang terutang bagi Wajib Pajak orang pribadi maupun Wajib Pajak badan yang menerima atau memperoleh penghasilan dari persewaan tanah dan atau bangunan sebagaimana dimaksud dalam Pasal 2 adalah 10% (sepuluh persen) dari jumlah bruto nilai persewaan tanah dan atau bangunan.
4. Berdasarkan penjelasan diatas kami menghimbau agar Saudara segera melakukan penyetoran PPh Pasal 4 ayat (2) atas Sewa Tanah dan/atau Bangunan yang terutang untuk Tahun Pajak 2014.
Apabila Saudara memerlukan bantuan dan konsultasi sehubungan hal tersebut, Saudara dapat menghubungi AccountRepresentative Machmuddin di nomor telepon [phone]/5/6/9 pesawat 113.
Demikian kami sampaikan, atas perhatian dan kerja samanya kami ucapkan terima kasih.
Kami yang bertandatangan di bawah ini Kepala Bagian Umum Kanwil DJP Jakarta Khusus, berdasarkan Surat Perintah Nomor PRIN-65IWPJ.07/2015 yang diberiKan oleh Kepala Kanwil DJP Jakarta Khusus bertindak selaku Kepala KPP Badan dan Orang Asing.

結果 (英語) 1:

The Agency's Tax Services Office and the stranger to thank you for the participation of Brothers in the country through development finance tax payments during thisAs the brothers know, most sources of funds to finance the construction of our country today are derived from tax revenues, including from tax-pajal, setorkan. Based on the results of the research administration of taxation obligations against our brother, hereby presented things as follows:1. Based on an examination of the obligations of the remittance and reporting of SPT PPh Period article 4 paragraph (2) Tax Year 2014 we can convey that during 2014 Brother didn't do the remittance income tax article 4 paragraph (2) of the land lease and/or building owed.2. Article 2 of the decision of the Director General of Tax Number 227/PJ. l2002 about Cutting and payment Procedures, as well as tax reporting income from land and Rentals. or the building stated that Income in the form of a lease of land and buildings or land, houses, flats, apartments, condominiums, office buildings, retail buildings, or any portion thereof, including the Conference Hall houses the Office, took, took, warehouse and home building industry, imposed an income tax is final.3. Pasal3 the decision of the Director General of Tax Number 227/PJ. l2002 about Cutting and payment Procedures, as well as tax reporting income from the rental of land and Buildings or stated that the magnitude of the income tax payable for the tax payers of private persons or entities that receive Taxpayer or earn revenue from the rental of land and buildings or as referred to in article 2 is 10% (ten per cent) of the gross amount of the rental value of land and buildings or.4. Based on the above explanation we urge immediate Siblings in order to conduct remittance income tax article 4 paragraph (2) of the land lease and/or building owed Taxes for the year 2014.When Brother needs help and consultancy in respect of such matters, the brother can call AccountRepresentative Machmuddin at telephone number [phone]/5/6/9 aircraft 113.So we tell them, for attention and cooperation we thank you.We the undersigned under this head of the General section of the regional Special Jakarta, X_ROBINFAN_X based on Warrant Numbers PRIN-65IWPJ. 07/2015, given by the head of the regional office Special Act as Jakarta X_ROBINFAN_X Head KPP bodies and foreigners.

結果 (英語) 2:

Tax Office and the Agency for Foreigners to thank you for you participation in financing the country's development through tax payments during this
As you know, most of the sources of funds to finance the development of our country today comes from tax revenue, including from pajal-tax Brothers, setorkan.
Based on the results of our administration to tax obligations brother, is delivered with the following matters:
1. Based on a study of deposit and reporting obligations SPT Masa PPh Article 4 (2) Fiscal Year 2014 we can state that during 2014 you did not make a deposit Tax Article 4 (2) of the Land Lease and / or buildings that are owed.
2. Article 2 The decision of the Director General of Taxation No. 227 / PJ.l2002 on Procedures and Payment Cuts and Tax Reporting Income from rental of land and. or building states that income from lease on the land and in the form of land or buildings, houses, flats, apartments, condominiums, office buildings, shopping buildings, or convention center including parts, home offices, stores, home stores, warehouses and industrial buildings, worn Income tax shall be final.
3. Article 3. Decision of the Director General of Taxation No. 227 / PJ.l2002 on Procedures Cutting and Payments, as well as the Income Tax Reporting from rental of land and or building states that the amount of income tax owed ​​to the individual taxpayer and the taxpayer entity that receives or earns income from or rental of land and buildings as referred to in Article 2 is 10% (ten percent) of the gross rental value of land and or building.
4. Based on the explanation above, we urge that you immediately make a deposit Tax Article 4 (2) of the Land Lease and / or buildings that are owed ​​for tax year 2014.
If you need assistance and consultation in respect of this, you can contact AccountRepresentative Machmuddin at telephone number ( 021) plane 79181004/5/6/9 113.
Similarly, we submit for your attention and cooperation we thank you.
We the undersigned is Head of General DJP Special Jakarta, based Warrant Number PRIN-65IWPJ.07 / 2015 given by the head of the Jakarta Special DJP as head of the Agency and Foreign KPP.