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Moeldoko Bekali Akuntan dan Konsultan SW International Perihal Geopolitik

KBRN, Jakarta: Kepala Staf Kepresidenan (KSP) Republik Indonesia Jenderal (Purn) Moeldoko hadir dalam konferensi internasional yang diadakan SW International di Hotel Mandarin Jakarta, Rabu (24/5/2023). Bertema “Sustainable Quality Growth in A Challenging World”, Moeldoko memaparkan permasalahan global yang dihadapi negara dari sisi geopolitik, yang dipandang penting dalam menjaga pembangunan berkelanjutan.

基础设施税务案例

基础设施发展是政府的资本部门的职能,旨在实现更公平的经济增长。基础设施是衡量一个国家发展的基准之一。政府建造的基础设施不时在增加。税收具有至关重要的作用,因为税收是国家收入的一个来源,为国家支出提供资金,包括为道路、桥梁、公立学校和公立医院等基础设施建设提供资金。政府在进一步寻求提高基础设施发展项目的财政可行性,并通过基础设施以可承受的价格实现可用的公共服务,因此政府提供以下服务: a. 对公私合作关系(PPP)计划下的基础设施提供活动提供可行性支持。这一努力得到了税务总局发布的第PER-29/PJ/2018号条例的支持,该条例涉及政府与商业实体在基础设施提供方面的合作项目中可行性支持的所得税处理。可行性支持可以在施工期间提供,也可以在《合作协议》中约定的商业运营日期之后提供。 收到的资格支持适用以下条件: 1) 商业实体在施工期间将可行性支持记录为递延收入,并在达到商业运营日期时将其资本化为无形资产 – 可行性支持。2) 如果在施工期间收到可行性支持,递延收入在达到商业运营日期时确认为收入。如果在达到商业运营日期后获得可行性支持,则在收到可行性支持时确认收入。3) 每次确认收入的同时,商业实体还按照税收法律和法规的规定,以相同的金额记录无形资产的摊销费用。 因此,商业实体在收到可行性支持时,并不支付可行性支持的所得税,而是在特许期内逐步支付税款,特许期最长可达20年,以助益商业实体的资金流动。通过提供这种特殊待遇,税务总局希望私营部门对通过PPP计划进行的基础设施开发项目的兴趣会增加。 b. 对于在先锋产业(其中之一是经济基础设施)进行新的投资价值至少达到100,000,000,000印尼盾(一千亿印尼盾)的企业纳税人,给予减免企业所得税(CIT)的奖励。 对在先锋产业进行新投资的实体给予所得税减免,具体如下: 要获得减免,企业纳税人必须满足以下标准: 为了进行开发,政府与建筑服务商业实体进行合作。建筑服务商业实体分为小型(K1和K2)、中型(M1和M2)、大型(B1和B2)及“不具备资质”。建筑服务实体必须具有“建筑服务商业实体证书”(通常缩写为SBUJK),该证书根据上述资格颁发。SBUJK可以作为商业实体在其业务领域具有资格的证据。 2021年10月29日,印度尼西亚共和国政府颁布了《税收条例协调法》(UU HPP)。该法的制定是为了促进经济的可持续增长,支持经济复苏的加速,建立一个更加公正和具有法律确定性的税收制度,并通过减轻纳税人的负担来提高印尼纳税人的自愿合规性,其中一项措施是降低建筑服务的所得税税率。 根据HPP法,建筑服务收入的税率有所降低。建筑服务分为三类,即建筑咨询、建筑工程和综合建筑工程。以下是基于HPP法的建筑服务收入税率的变化: 进行上述税率调整是为了使建筑服务业的商业环境更加有利,为了继续发展建筑服务业,原因是该行业被视为创造经济增长和支持国内发展的一个重要行业。

SW Painting Festival 2022: Celebrating the Artistic Triumph in Jakarta

SW Painting Festival 2022 (SWPF22) the sequel to the last city officially opened on August 6, 2022 at Neo Soho Mal, Podomoro City, West Jakarta. The painting exhibition featured the works of five painters from Bali who before the pandemic had participated in exhibitions at home and abroad. The five painters from Bali, who attended … Read more

ESG Illumination: Inspiring Sustainable Transformation for Businesses in SW Indonesia

SW Indonesia encourages businesses to implement Environment, Social, and Governance (ESG) initiatives. The development of environmental issues with increasing business activities at home and abroad is increasingly attracting the attention of regulators, entrepreneurs, and the public. Business people need to start considering the environmental impact of their business activities. The international community is committed to … Read more

SEL School of Financial Profession in Bali is looking for excellent talents to join our Educational Consultant Team.

SW Indonesia – SEL School of Financial Profession in Bali is looking for excellent talents to join our Educational Consultant Team. These talents will increase SW Indonesia’s strength in providing course advice tailored to the needs of each individual student. We’re looking for those who have extensive knowledge of educational industry. Passionate, professionals, details oriented, … Read more

We’re Hiring Mandarin Speaking International Liaison

SW Indonesia is looking for exceptional talents to join our International Liaison to our Chinese Company clients. These talents will join the International China Desk which will increase SW Indonesia’s strength in providing quality services, communicating, and synchronizing work culture with Chinese professional society. We recruit those who can collaborate with a team in coordination, … Read more

Trailblazing Success: SW Indonesia CEO Michell Suharli Triumphs at ACES Awards

SW Indonesia CEO Michell Suharli was awarded as Asia’s Most Admirable Young Leaders at the 2021 Asia Corporate Excellence & Sustainability Awards (ACES Awards) international award. Michell’s professional track record of developing SW Indonesia became an inspiration and was awarded international awards as the most admired young leader in Asia. The ACES Awards have consistently … Read more